Maine Compliance and Regulatory Resources

One of the top struggles for business owners is staying compliant with Maine business regulations. Staying up to date with evolving regulations is complex, but Paychex aims to simplify HR compliance. Explore the requirements your business may need to comply with, including workplace retirement programs, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
5.0%
2025 ME Withholding Tables

State Unemployment Taxable Wage Base Limit
$12,000

State Unemployment Rate Range for Employers
0.00% to 5.97%

State Unemployment New Employer Rate
2.11%

State Hourly Minimum Wage
$14.65

State Minimum Wage for Tipped Employees
$7.33
ME wage and hour information

Paid Family Leave

Most employers with 1 or more employees working in the state must participate in the state-run Maine Paid Family and Medical Leave program, which begins collecting contributions Jan. 1, 2025, and starts offering benefits Jan. 1, 2026. Employers can opt out the state program and offer a private plan.

Employers and employees fund the state program through a payroll tax split evenly between the two. Employers with fewer than 15 employees are exempt from contributing the employer share.
ME PFML offers up to 12 weeks of leave, with variances based on certain qualified instances.

State Tax ID Registration

Withholding Registration

All employers are required to have an active withholding tax account number to file electronically with the Maine Revenue Services (MRS).

Use Maine State Withholding site for withholding instructions.
- New tax account IDs will be emailed to you within two (2) business days with the following format: XXXXXXXX (8 Digits)

State Unemployment Insurance (SUI) Registration

Use Maine State Unemployment Insurance (SUI) site for registration and instructions to get an active account number to file electronically with the Maine Department of Labor (MDOL). This can also be referred to as the Employer Account Number (EAN).
- You will receive your registration confirmation documents by mail containing SUI Tax Account Number in the format: XXXXXXXXXX (10 digits)

Paid Family Medical Leave Registration

Use Maine Paid Family and Medical Leave (PFML) site registration instructions to get your account number to file electronically with the Maine Department of Labor (MDOL).
- Your ME PFML Account Number will be in this format: XXX-XXXXXXX (10 Digits)

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

State-Facilitated Retirement Programs

Maine Retirement Investment Trust (MERIT)

Visit our retirement hub to learn more.

Workplace Safety

MEOSH

Maine operates an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers are covered by federal OSHA.