Maine payroll tax registration
What to set up in Maine before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Posters
Hang the required posters, including the Maine PFML poster
- Deadline
- Before anyone starts work
- Source
- www.maine.gov/labor/posters/index.shtml (opens in a new tab), checked October 6, 2026
- New hire reporting
Report each new hire
- Deadline
- Within 7 days of hireCounted here from the start date; report sooner if the employee was hired before it.
- Source
- www.maine.gov/unemployment/reportnewhires/index.shtml (opens in a new tab), checked October 5, 2026
- State tax accounts
Register for a Maine withholding account in the Maine Tax Portal ('Register a New Business')
- Deadline
- Before the first payroll
- Agency
- Withholding: Maine Revenue Services (MRS) (opens in a new tab)
- Returns
- Quarterly payments with the quarterly 941ME (last day of the month after the quarter; next business day on a Saturday, Sunday or holiday) when the 12-month lookback to June 30 of the prior year is under $18,000; semiweekly at $18,000 or more; quarterly returns filed electronically
- Source
- www.maine.gov/revenue/faq/income-tax-withholding (opens in a new tab), checked October 5, 2026
- Paid leave
Give each new employee the Maine PFML notice
- Deadline
- Within 30 days of hire
- Maine Paid Family and Medical Leave
- pfml.maine.gov/contributions/_ (opens in a new tab)
- Source
- www.maine.gov/paidleave/employers/index.shtml (opens in a new tab), checked October 5, 2026
- State tax accounts
Register for a Maine DOL unemployment tax account in ReEmployME
- Deadline
- Before the first quarterly ME UC-1
- Agency
- Unemployment: Maine Department of Labor, Bureau of Unemployment Compensation (opens in a new tab)
- Source
- www.maine.gov/unemployment/employers/ (opens in a new tab), checked October 5, 2026
- State tax accounts
File the first 941ME and ME UC-1 with MRS and pay
- Deadline
- By the last day of the month after the quarter of the first pay dateJanuary 31, 2027 is a Sunday; whether Maine moves it to the next business day is not confirmed.
- Source
- www.maine.gov/revenue/taxes/income-estate-tax/employer-withholding (opens in a new tab), checked October 5, 2026
- Date depends on the deadline belowPaid leave
Register in the Maine Paid Leave Portal
- Deadline
- Before the first contribution is due
- Maine Paid Family and Medical Leave
- pfml.maine.gov/contributions/_ (opens in a new tab)
- Source
- www.maine.gov/paidleave/employers/index.shtml (opens in a new tab), checked October 5, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not confirmed: no official source settled it on the check date, so none is shown.
Also in Maine
- Whether any city or county taxes wages: not confirmed.
More on Maine
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- www.maine.gov/revenue/taxes/income-estate-tax/employer-withholding (opens in a new tab), checked October 5, 2026
- www.maine.gov/revenue/faq/income-tax-withholding (opens in a new tab), checked October 5, 2026
- www.maine.gov/unemployment/employers/ (opens in a new tab), checked October 5, 2026
- www.maine.gov/paidleave/employers/index.shtml (opens in a new tab), checked October 5, 2026
- www.maine.gov/pfr/insurance/sites/maine.gov.pfr.insurance/files/inline-files/Workers-Comp-Employer-Guide.pdf (opens in a new tab), checked October 5, 2026
- www.maine.gov/labor/posters/index.shtml (opens in a new tab), checked October 6, 2026
- www.maine.gov/dhhs/ofi/programs-services/child-support-services/employers/new-hire-faq (opens in a new tab), checked October 6, 2026
- www.maine.gov/unemployment/reportnewhires/index.shtml (opens in a new tab), checked October 5, 2026
- www.maine.gov/unemployment/employersfaq/index.shtml (opens in a new tab), checked October 5, 2026
- www.maine.gov/paidleave/docs/2026/employers/faq/employerFAQenglish.pdf (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.