USA State Taxes

MAINE (ME)

 

STATE INCOME TAX (SIT)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Wage Withholding Tables  

Revenue Services

 

Register for Withholding Tax account

Semi-Weekly EFT $18,000 or more (Jul - Jun prior year)

Quarterly EFT $0 - $17,999.99

Must file quarterly returns and annual reconciliation electronically.

 

Register and payments at Maine Tax Portal

 

Forms and Tax Tables

 

Quarterly Employer's Return - 941ME

Withholding Allowance Cert: W-4ME

 

Supplemental Wage / Bonus Rate 5.0%  

 

Notes: Must file even if no wages in employment period.

No reciprocal agreements.

 

STATE UNEMPLOYMENT INSURANCE (SUI)

Description Amount Effective Date Website Deposit Method / Frequency / Threshold Forms
Maximum Taxable Earnings $12,000 Unchanged from 2023

Department of Labor

 

Employer Registration

Quarterly - EFT

 

 

Electronic Filing for UI Contributions Instructions for ME UC-1

 

May able to use Combined filing.

Pay at Maine Tax Portal

UI Forms

 

ME UC-1

Employee Deduction None  

Employer Tax Rate

(Includes 0.13% Competitive Skills Scholarship Fund rate and 0.15% Unemployment Program Administrative Fund)

0.00 - 5.75% Changed since 2023

New Employment Rate - Standard

(Includes 0.13% Competitive Skills Scholarship Fund rate and 0.15% Unemployment Program Administrative Fund)

2.04% Increased from 1.97% in 2023
Voluntary Contribution Permitted Yes  

 

 

NEW HIRE REPORTING

Website Frequency / Method Forms

New Hire Employer Portal

Same as federal requirements.

Register

Electronic File Submission

 

 

 

WEBSITES

 

 

Disclaimer: This information is for reference only. To ensure accurate set up, we highly recommend that the information is verified with the applicable federal and state/provincial agencies. TimeTrex makes no claims, guarantees, or promises about the accuracy, current status, or completeness of the information provided. In no event shall TimeTrex be liable for any errors or omissions with respect to any resource information.

 

Last updated Jan 2024