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