Withholding Requirements
Register as an employer by clicking here. Employee's Maine Withholding Allowance Certificate- Form W-4ME
Withholding Method = formula.
Supplemental Rate = Withhold at 5% or add to regular wages from preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.
State Tax Unemployment Insurance:
Reserve ratio formula
Wage base is $12,000 for 2015 and 2016Using Schedule B rates range from 0.63% to 5.46% for 2016
New employers use 2.1% for 2016
Rates include the new Competitive Skills Scholarship program tax of 0.06% for 2016.
State Labor Laws:
Minimum Wage - $7.50 per hour
Termination Pay - Fired/Quit - earlier of next regular payday or within 2 weeks after demand.
New Hire Reporting:
Employers must report hiring, rehiring, and return reporting to work within 7 days on Form W-4 (Employee's Withholding Allowance Certificate) to:Department of Human Services New Hire Reporting 11 State House Station19 Union StreetAugusta, ME 04333
Phone: 207-624-7880
Fax: 207-624-4168New Hire form.To report online, click here.
Remit Withholding for Child Support to:
IVD Cashiers
P.O. Box 1098Augusta, ME 04332
Phone: 207-624-4168
Fax: 207-287-5096
To report online, click here
Other Resources:
Maine Revenue Services.Maine Department of Labor.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.