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Maine Payroll Tax Compliance

Employers in Maine must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement has its own forms, deadlines, and reporting rules established by the state agencies. The sections below provide a clear overview of these obligations.

Maine Withholding Tax Requirements​

Maine employers are required to withhold state income tax from employee wages and remit the tax to Maine Revenue Services (MRS). Employers must register for a Maine income tax withholding account before filing returns.

Employers registered to remit Maine income tax withholding must file a quarterly return, even if there is no withholding tax to report for the quarter. The withholding payment frequency can vary based on the employer's withholding liability.

Forms required​

Form 941ME

  • Filed quarterly as the Employer's Return of Maine Income Tax Withholding.
  • Used to report Maine income tax withheld from employee wages and other applicable payments.
  • Used to reconcile withholding payments made during the quarter and report any balance due.
  • Due on the last day of the month following the end of each calendar quarter — April 30, July 31, October 31, and January 31.
  • Must be filed even if there is no Maine withholding tax to report for the quarter.
  • Employers are required to provide the applicable withholding detail with the quarterly return.

Schedule 2 — Form 941ME

  • Used to provide individual employee/payee withholding information as part of Form 941ME.
  • Includes the employee or payee name, Social Security Number, Maine withholding amount, and applicable corrected withholding amounts.
  • Used to report withholding detail and corrections when applicable.
  • Schedule 2 is included with the 2026 Form 941ME filing.

TaxBandits API supports the automation of 941ME. See how it works

Form 900ME

  • Used as the payment voucher for Maine income tax withheld when a payment voucher is required.
  • Used to remit Maine withholding tax payments to Maine Revenue Services.
  • The current 2026 Maine employment tax forms list Form 900ME as the payment voucher for Maine income tax withheld.

Maine Unemployment Insurance (UI) Requirements​

Employers subject to Maine unemployment insurance must report employee wages and unemployment contributions to the Maine Department of Labor (MDOL).

Employers must file a quarterly unemployment contributions report that includes the wages paid to covered employees and the unemployment contributions due. Maine Revenue Services processes the ME UC-1, while the Maine Department of Labor administers unemployment insurance contributions.

Forms required​

Form ME UC-1

  • Filed quarterly as the Unemployment Contributions Report.
  • Used to report wages paid to employees and calculate Maine unemployment insurance contributions.
  • Reports the employer's applicable taxable wages and unemployment contributions for the quarter.
  • The 2026 ME UC-1 is the current quarterly unemployment contributions filing.
  • Quarterly unemployment contribution reports are generally due on April 30, July 31, October 31, and January 31.

Schedule 2 — ME UC-1

  • Used as the Unemployment Contributions Wages Listing supporting the ME UC-1.
  • Provides individual employee wage information required for the quarterly unemployment contribution filing.
  • Used to report the applicable wages for employees covered under the employer's Maine unemployment insurance account.
  • Schedule 2 is included with the current 2026 ME UC-1 filing.

Form ME UC-1-PV

  • Used as the Quarterly Return Payment Voucher for Maine Unemployment Contributions.
  • Used when submitting payment for unemployment contributions associated with the quarterly ME UC-1 filing.
  • The current 2026 Maine forms list includes ME UC-1-PV.

Maine New Hire Reporting​

  • Employers must report newly hired and rehired employees to the Maine Department of Health and Human Services (DHHS), Office for Family Independence within 7 days of the date of hire or rehire.

  • The report must include employee information such as the employee's name, address, Social Security Number, date of birth, and date services were first performed.

  • Employer information, including the employer's name, address, and applicable employment security or business identification number, must also be reported.

  • Maine also requires reporting of certain independent contractors when reimbursement is anticipated to equal or exceed $2,500.

  • New hire reporting supports enforcement of child support obligations and other state programs.