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. 

Revenue Services Withholding Account Number

• Register online
• Formats: (99-9999999-99, 99-9999999-AA, 99-9999999AA, 99-999999999)
• To find an existing account number, call: (207) 624-9784

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

• Register online
• Format: 10 digits (9999999999)
• To find an existing account number, call: (207) 621-5120 or (844) 754-3508

Maine Payroll Taxes

Payroll Tax Rates

The Department of Labor & Tax will assign your unemployment insurance tax rate. There is a fixed Competitive Skills Scholarship Fund rate 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