Maine payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for Maine Employers.

• 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:
  
  

  All Maine employers	What is this?
  Make sure your business is registered with Maine Revenue Services	Allows your business to file and pay taxes in Maine More info >
  Make sure your business is registered with the Maine Department of Labor	Allows your business to pay required unemployment insurance in Maine More info >
  Provide OnPay with your Maine State Tax ID and deposit schedule	The 11-digit employer identification number issued by Maine Revenue Services More info >
  Provide OnPay with your Maine Unemployment ID	A 10-digit number unique to your account with the Maine Department of Labor More info >
  Provide OnPay with your Maine Unemployment (SUI) Rate	A tax rate you receive annually from the Maine Department of Labor More info >
  Provide OnPay with your Maine Paid Family & Medical Leave Employer ID	Issued when you register with the state's paid leave program More info >
  Provide OnPay with your Employment Security Assessment Rate	A tax rate you receive annually from the Maine Department of Labor More info >

• Taxes and filings OnPay handles for Maine Employers

  Withholding Tax

  Form 900ME	Withholding Payment Voucher	- Semi-Weekly
  Form 941ME	Employer’s Return of Maine Income Tax Withholding	- Quarterly
  Form 941ME / C1-ME	Combined Filing for Income Tax Withholding and Unemployment Contributions	- Quarterly
  Form W-3ME	Annual Reconciliation of Income Tax Withheld	- Annual
  State W-2	Employee Wage and Tax Statement	- Annual

  Unemployment Insurance Tax

  Form ME UC-1

  Unemployment Contributions Quarterly Report

  - Quarterly

  Other

  New Hire Report

  Maine New Hire Report Form

  - As required

Where you can find the tax account numbers you need

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

Updated for 2026

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 0.3% to 6.27% 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 2.41% (this includes a 0.07% competitive skills scholarship fund rate) for SUTA with a wage base of $12,000.

Maine Paid Family and Medical Leave

Existing Maine Employer: 

You can find your PFML ID by logging into the Maine Paid Leave Contributions Portal→.

New Maine Employer: Register through the Maine Paid Leave Contributions Portal

Register for the Maine Paid Family & Medical Leave (PFML) program by going to The Maine Paid Leave Contributions Portal. After completing registration, you'll be issued a PFML ID by the state. You must enter this PFML ID into OnPay in order for us to report your contributions to this state program. 

Enter your Paid Leave ID in OnPay, and grant us TPA access
Your Paid Leave ID must be entered into Payroll Taxes for Maine in order for OnPay to report and remit on your behalf. You must also grant OnPay TPA access for Maine's Paid Family Medical Leave program. This includes Paid Leave Equivalent plans.
How to enter your PFML ID and set up employee contributions→
How to grant OnPay TPA access for Maine Paid Family and Medical Leave→

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.

v7.25