Maine Payroll Tax and Labor Laws

Get your Maine State Tax ID and Unemployment Tax ID Numbers 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

Maine Wage and Hour Laws 

Minimum Wage 

Maine’s minimum wage rate is currently $13.80 per hour. Please note that there are several municipalities that have their own minimum wage rates.  

For more information on Maine’s minimum wage law, please click HERE.  

Overtime 

Maine’s overtime law requires employers to pay employees at a rate of one and one half for all hours worked in excess of 40 hours in any workweek.  

Pay Frequency 

Maine’s pay frequency law requires employers to pay employees at established, regular intervals not to exceed 16 days for all wages earned to within 8 days of the payment date.  

Maine Unemployment

Taxable Wage Base ($000s):                                      $12,000  

New Employer Rate (% Taxable Wages) :             1.97%  

Employee Tax Rate (% Taxable Wages):               None  

Maine Income Tax Withholding 

Maine requires employers to withhold income tax on all residents and nonresidents with Maine source income.  

All employers with an office or transacting business within the state and making payment of taxable wages to Maine residents or nonresidents must withhold state tax. In addition, nonresident employers may withhold Maine taxes from the wages of employees who are Maine residents as a convenience to those employees.  

Maine State Resources 

Maine Department of Administrative and Financial Services  

Maine Department of Labor  

Maine SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024