Maine employer tax information
About Maine employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Maine, you must be registered with Maine Revenue Services and the Maine Department of Labor so we can pay and file your state taxes.
For Maine Revenue Services, you need your:
Maine Withholding Account Number (11 digits)
For Maine Department of Labor, you need your:
Maine UI Account Number (10 digits)
Maine Unemployment Contribution Rate
Maine payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Withholding Tax Payment: processes after every pay run
Quarterly Withholding Tax Return (941ME): processes quarterly
Wage and Tax Statement (W-2): processes annually
Reconciliation of Income Tax Withheld (W-3 ME): processes annually
Quarterly Return of Unemployment Contributions (ME UC-1): processes quarterly
Maine Department of Health and Human Services
Make Maine payroll tax payments
There are two options to make withholding tax payments in Maine. Employers on a semi-weekly payment schedule must make payments electronically. Other employers may pay electronically or by phone. Read more about withholding tax payments on the Maine Revenue Services website.
- To pay online, sign in to Maine EZ Pay.
- To pay by phone, call the MRS electronic withdrawal payment system at 207-624-7777.
To make unemployment insurance tax payments in Maine, you can pay online through ACH Credit by visiting the Maine online portal.
Make payroll withholding tax filings
Quarterly withholding returns are due on the last day of the month following the end of the quarter (for example, due on April 30 for the first quarter). There are two options for submitting your tax filing.
- To file online, log in to the Maine Revenue Services I-File program.
- To file by mail, you must request a waiver from the State Tax Assessor. Write a letter that includes the name, address and withholding account number of the business, a detailed explanation of why filing electronically poses a significant hardship, and the length of time for which you are requesting a waiver and mail your request to Maine Revenue Services, Withholding Unit, P.O. Box 1060, Augusta, ME 04332-1060.
Once you receive your waiver, download a paper Form 941E and mail to the address listed on the form.
For questions on filing income tax withholding returns electronically, call 626-8475 or send an email to withholding.tax@maine.gov.
You are required to file Form W-2 and W-3 with the MN Revenue Services by January 31 for the preceding calendar year. When filing Form W-3, Reconciliation of Income Tax Withheld, you must also file W-2s for all employees working in Maine.
- To file online, use the Maine Revenue Services I-File program.
- To file by mail, include copies of the W-2s sent to all of your employees working in Maine with your Form ME W-3, and mail the return to the address listed on the form.
For questions about W-2 and W-3 reporting, contact Revenue Services at 207-626-8475 or send an email to withholding.tax@maine.gov.
Find your Maine tax account numbers
If you are a new business, register online as a new business through Maine Revenue Services. Once you have registered, the state will provide you with an 11-digit withholding account number.
If you already have a Maine Withholding Account Number, you can look it up on the Maine.gov website or on any previously filed Quarterly Withholding Tax Return (941ME). If you’re unsure, contact the agency at 207-626-8475 or at withholding.tax@maine.gov.
If you are a new business, you can register with the Maine Department of Labor to retrieve your UI Account Number.
If you already have a Maine UI Account Number, you can find this on the Notice of Contribution Rate mailed by the Maine Department of Labor each year. If you’re unsure, contact the Maine Department of Labor at 207- 623-7900 or by visiting the Maine Department of Labor website.
Maine Paid Family and Medical Leave Program
The Maine Department of Labor is implementing a new program starting 2025 that allows eligible workers to take up to 12 weeks of paid time off for medical leave, family leave, safe leave, or military deployment.. Contributions begin on January 1, 2025 and benefits begin May 1, 2026.
Wages include all forms of compensation, such as regular salary, tips, commissions, bonuses, and severance pay. Contractor wages are not subject to the tax. The tax has a taxable wage limit that matches the Social Security wage limit.
The combined contribution rate is set at 0.5% or 1% of wages, dependent on the size of the employer. Employers may choose to deduct up to half the contribution rate from their employees’ pay.
Learn more about the Maine Paid Family and Medical Leave program (PFML).