How do I register for Maine payroll taxes?

Registering for Maine Payroll Tax Account Numbers

Maine requires employers to register with Revenue Services and the Department of Labor & Tax. You can register for both online.

Revenue Services Withholding Account Number

• Register online
• Format: 10 digits (9999999999)
• To find an existing account number, call: (207) 621-5129

Department of Labor & Tax, Division of Unemployment Compensation Employer Account Number

• Register online
• Format: 9 digits and 2 letters, or 9 digits and 00 (99-9999999AA or 99-999999900)
• To find an existing account number, call: (207) 621-5120

Maine Payroll Taxes

Payroll Tax Rates

The Department of Labor & Tax will assign your unemployment insurance tax rate. New employers generally have an initial rate of 1.98%. There is a fixed Competitive Skills Scholarship Fund rate of 0.06% for all employers.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly. Revenue Services will assign your withholding deposit schedule based on your accumulated withholding during the lookback period. The lookback period is the 12-month period ending on June 30 of the previous year. If you accumulated:

• less than $18,000 in withholding, you’ll deposit quarterly;
• $18,000 or more in withholding, you’ll deposit semi-weekly.