| The Maine State Agency that oversees the | | | | be sent as a W4 or equivalent by mail, fax or |
| collection and reporting of State income | | | | electronically. There is a written warning |
| taxes deducted from payroll checks is: Maine | | | | penalty then a $200 per month penalty for a |
| Revenue Services Withholding Tax Division | | | | late report in Maine. The Maine new |
| State Office Bldg. P.O. Box 1061 Augusta, ME | | | | hire-reporting agency can be reached at |
| 04332-1061 (207) 626-8475 Maine requires | | | | 207-287-2886 or on the web at Maine does |
| that you use Maine form "W-4ME, Employee's | | | | allow compulsory direct deposit but the |
| Maine Withholding Allowance Certificate" | | | | employee's choice of financial institution |
| instead of a Federal W-4 Form for Maine State | | | | must meet federal Regulation E regarding |
| Income Tax Withholding. Not all states allow | | | | choice of financial institutions. Maine |
| salary reductions made under Section 125 | | | | requires the following information on an |
| cafeteria plans or 401(k) to be treated in | | | | employee's pay stub: Gross and Net Earnings |
| the same manner as the IRS code allows. In | | | | pay period dates hours worked itemized |
| Maine cafeteria plans are not taxable for | | | | deductions Maine requires that employee be |
| income tax calculation; not taxable for | | | | paid in intervals of not more than 16 days; |
| unemployment insurance purposes. 401(k) plan | | | | less frequently for FLSA-exempt employees. |
| deferrals are not taxable for income taxes; | | | | Maine requires that the lag time between the |
| taxable for unemployment purposes. In Maine | | | | end of the pay period and the payment of |
| supplemental wages are taxed at a 5% flat | | | | wages to the employee not exceed eight days. |
| rate. You must file your Maine State W-2s by | | | | Maine payroll law requires that involuntarily |
| magnetic media if you are required to file | | | | terminated employees must be paid their final |
| your federal W-2s by magnetic media. The | | | | pay earlier of next regular payday or 14 days |
| Maine State Unemployment Insurance Agency is: | | | | after demand for payment and that voluntarily |
| Bureau of Employment Security Division of | | | | terminated employees must be paid their final |
| Unemployment Compensation P.O. Box 309 20 | | | | pay earlier of next regular payday or 14 days |
| Union St. Augusta, ME 04332-0309 (207) | | | | after demand for payment or by mail if |
| 287-3176 The State of Maine taxable wage | | | | employee requests it. There is no provision |
| base for unemployment purposes is wages up to | | | | in Maine law concerning paying deceased |
| $12,000.00. Maine requires Magnetic media | | | | employees. Escheat laws in Maine require that |
| reporting of quarterly wage reporting if the | | | | unclaimed wages be paid over to the state |
| employer has at least 250 employees that they | | | | after one year. The employer is further |
| are reporting that quarter. Unemployment | | | | required in Maine to keep a record of the |
| records must be retained in Maine for a | | | | wages abandoned and turned over to the state |
| minimum period of four years. This | | | | for a period of 10 years. Maine payroll law |
| information generally includes: name; social | | | | mandates no more than 50% of minimum wage may |
| security number; dates of hire, rehire and | | | | be used as a tip credit. In Maine the payroll |
| termination; wages by period; payroll pay | | | | laws covering mandatory rest or meal breaks |
| periods and pay dates; date and circumstances | | | | are only that all employees must have 30 |
| of termination. The Maine State Agency | | | | minutes rest after six hours of work. Maine |
| charged with enforcing the state wage and | | | | statute requires that wage and hour records |
| hour laws is: Department of Labor Bureau of | | | | be kept for a period of not less than three |
| Labor Standards Wage and Hour Division 45 | | | | years. These records will normally consist of |
| State House Station Augusta, ME 04333-0045 | | | | at least the information required under FLSA. |
| (207) 624-6400 The minimum wage in Maine is | | | | The Maine agency charged with enforcing Child |
| $6.25 per hour. The general provision in | | | | Support Orders and laws is: Division of |
| Maine concerning paying overtime in a | | | | Support Enforcement Department of Human |
| non-FLSA covered employer is one and one half | | | | Services 11 State House Station Augusta, ME |
| times regular rate after 40-hour week. Maine | | | | 04333 (207) 287-2826 Maine has the following |
| State new hire reporting requirements are | | | | provisions for child support deductions: When |
| that every employer must report every new | | | | to start Withholding? Immediately after |
| hire and rehire. The employer must report the | | | | receipt of order. When to send Payment? |
| federally required elements of: Employee's | | | | Within 7 days of Payday. When to send |
| name Employee's address Employee's date of | | | | Termination Notice? Within 15 days of |
| birth. Employee's UBI or UI number. | | | | termination. Maximum Administrative Fee? $2 |
| Employee's social security number Employer's | | | | per transaction. Withholding Limits? Federal |
| name Employers address Employer's Federal | | | | Rules under CCPA. Please note that this |
| Employer Identification Number (EIN) This | | | | article is not updated for changes that can |
| information must be reported within 7 days of | | | | and will happen from time to time. |
| the hiring or rehiring. The information can | | | | |