Updated September 18, 2023
This article will cover:
- What information OnPay needs from you
- What state and local taxes and filings OnPay handles for Maine employers
- Where you can find the tax account numbers needed
- Paying employees in other states?
Why is this important?
For employers who pay employees in Maine, use this guide to learn what’s required to start running payroll while keeping compliant with state payroll tax regulations. Without this information, OnPay will be unable to file or deposit any Maine tax payments for your company. Any penalties and interest that accrue from missed tax payments will be your company’s responsibility.
What information OnPay needs from you
Use this checklist to make sure you’ve covered everything required to set up your account as a Maine employer so OnPay can accurately file and pay taxes on your behalf:
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To do: |
What is this? |
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Make sure your business is registered with Maine Revenue Services |
Allows your business to file and pay taxes in Maine |
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Make sure your business is registered with the Maine Department of Labor |
Allows your business to pay required unemployment insurance in Maine |
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Provide OnPay with your Maine State Tax ID and deposit schedule |
The 11-digit employer identification number issued by Maine Revenue Services |
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Provide OnPay with your Maine Unemployment ID |
A 10-digit number unique to your account with the Maine Department of Labor |
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Provide OnPay with your Maine Unemployment (SUI) Rate |
A tax rate you receive annually from the Maine Department of Labor |
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A tax rate you receive annually from the Maine Department of Labor |
What state and local taxes and filings OnPay handles for Maine employers
OnPay handles the filing of all state and local taxes for businesses in Maine, including:
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Type of Tax |
Form ID |
Form Name |
Frequency |
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Withholding |
Form 900ME |
Withholding Payment Voucher |
Semi-Weekly |
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Form 941ME |
Employer’s Return of Maine Income Tax Withholding |
Quarterly |
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Form 941ME/C1-ME |
Combined Filing for Income Tax Withholding and Unemployment Contributions |
Quarterly |
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Form W-3ME |
Annual Reconciliation of Income Tax Withheld |
Annual |
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State W-2 |
Employee Wage and Tax Statement |
Annual |
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Unemployment |
Form ME UC-1 |
Unemployment Contributions Quarterly Report |
Quarterly |
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Other |
New Hire Report |
Maine New Hire Report Form |
As required |
Where you can find the tax account numbers needed
If you are an existing employer who has previously run payroll in Maine, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.
If you are a new employer in Maine, you will need to register your business with the Maine Revenue Services and Maine Department of Labor. This must be completed for OnPay to be able to file and pay your Maine taxes.
Withholding Tax ID, and FEIN
Existing Maine Employer:
- You can find your Withholding Tax ID Number on Form 941/C1-ME or any other notice received from Maine Revenue Services.
- Your FEIN (Federal Employer Identification Number) is used to register your business with the federal government, and can be found on any notice sent to you by the IRS.
New Maine Employer: Register with the Maine Revenue Services
- Register your business with Maine Revenue Services.
- You should receive your Withholding Account Number in about 5-7 days.
- You will need to register with this department if you have employees that both live and work in Maine. If your business is located outside of Maine, but your employees work or live in Maine you will need to register with this agency.
Unemployment Account Number, Unemployment Tax Rate, and Employment Security Assessment Rate
Existing Maine Employer:
- You can find your Unemployment Account Number on notices received from the Maine Department of Labor (Form 941/C1-ME).
- Your Unemployment Tax Rate can be found in the Contribution Rate Box in the bottom right-hand side of the Tax Rate Notice. Employers generally have a rate that ranges from 0.49% to 5.81% for SUTA with a wage base of $12,000.
- Your Employment Security Assessment Rate can be found in the Assessment Rate Box on the bottom right-hand side of the Tax Rate Notice.
New Maine Employer: Register with the Maine Department of Labor
- Register your business at maine.gov.
- Most companies are liable for state unemployment when they have one or more workers in different weeks in a calendar year or payroll of $1500 in a calendar quarter.
- You will need to register with this department if you have employees that work in Maine. If your business is located out of the state, but some of your employee's primary work location is in Maine, you will need to register with this agency.
- New employers generally have a rate of 2.24% (this includes a 0.07% competitive skills scholarship fund rate) for SUTA with a wage base of $12,000.
Paying employees in other states?
If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.