Maine Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Maine Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in Maine

Maine 2021 Minimum Wage: $12.15 per hour

Maine Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

Maine Paystub Requirements:

  • The date of the pay period
  • The hours
  • Total earnings 
  • Itemized deductions
  • If the record is provided in an electronic format the employer shall provide a method by which the employee may have ready access to the information and print it without cost to the employee.

How often do you have to pay employees in Maine?

  • Employees must be paid at regular intervals no more than sixteen days apart. Payment must be within eight days of the pay period end date.  If the pay date falls on a non-work day the payment must be made no later than the following business day.

When is an employee’s final check due in Maine?

  • Voluntary resignation – wages are due on the next scheduled payday or within two weeks of the employee’s demand, whichever is sooner.
  • Involuntary termination – wages are due on the next scheduled payday or within two weeks of the employee’s demand, whichever is sooner.

Maine Withholding Tax 

Maine Withholding Tax Registration

Wages Subject to Maine Withholding

  • All wages earned in Maine by residents and nonresidents is subject to Maine withholding tax

Maine Employee’s Withholding Exemption Certificate

Reciprocity

  • None

Maine Withholding Tax Due Dates

  • Due quarterly on the last day of the month following quarter end if withholding was $18,000 or less for preceding 12 months
  • Due semiweekly on Wed for wages paid previous Wed-Fri or Friday for wages paid Sat-Tues if withholding was $18,000 or more for preceding calendar year
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Maine Unemployment Tax

Maine Unemployment Tax Registration

Maine Unemployment Tax Employer Liabilities

  • New employer rate: 1.86%
  • 2021 Wage Base: $12,000

Maine Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Maine New Hire Reporting

  • Use the New Hire Portal: https://portal.maine.gov/newhire to report new hires online
  • Division of Support Enforcement and Recovery New Hire Reporting Program
    11 State House Station
    Augusta, ME 04333-0011 
  • Fax: (207) 287-6882 

Maine Child Support

  • Remit Maine Child Support payments online using the Maine Employer Portal website
  • Maine Division of Support Enforcement and Recovery State House
    Station 11
    Augusta, ME 04332-1098 

Additional Resources