Maine Employer Registration

Before running payroll in Maine, you must set up the required federal and state tax accounts.

Your business will need an Employer Identification Number (EIN, also called a FEIN) if you do not already have one.

• The simplest way to get an EIN is to apply online with the IRS. There is no cost to apply.
• For more information, read our help article: “Your Step-by-step Guide on How to Apply for EIN”

Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS) — the IRS’s free online service for paying federal taxes electronically.

• You can register online at eftps.gov.
• To learn more, read our article: “What Is EFTPS?”

Maine new employers must register with the Maine Employer Registration Internet System to obtain both of the following state accounts:

• State Unemployment Insurance (SUI) account number
• State Income Tax (SIT) withholding account number

Register online at the Maine Employer Registration Internet System. You will receive both account numbers by mail after completing registration.

• Maine new employers must also register for Maine Paid Family and Medical Leave (PFML) — a state program that provides wage replacement benefits to employees who take leave for family or medical reasons. Register for Maine PFML contributions on the state portal.

The Maine Tax Portal allows you to file and pay your Maine state taxes online. If it is your first time, you will be guided through a registration process when you log in.

Before running payroll in Patriot, you need to enter your Maine State Unemployment Tax Assessment (SUTA) rate.

The Maine new employer SUTA rate for 2026 is a combined rate of 2.54%, made up of three components:

• Base SUTA rate: 2.23%
• Competitive Skills Scholarship Fund (CSSF): 0.14% — a state fund that provides training grants to Maine workers and employers
• Unemployment Program Administrative Fund (UPAF): 0.17% — a state fund that covers unemployment program administration costs

⚠️ Enter only the base SUTA rate (2.23%) in Patriot Software. The CSSF and UPAF components are calculated automatically by Patriot and should not be included in your SUTA rate entry.

For more information, visit the Maine Department of Labor. To learn more about SUTA, read our article: “What Is SUTA Tax?”

Maine requires all employers with at least one employee to carry workers’ compensation insurance.

• You can sign up through a private insurance provider or through a state-operated fund. Learn more about Maine workers’ comp requirements at the Maine Workers’ Compensation Board.
• Patriot Payroll offers a free pay-as-you-go (PAYG) workers’ comp integration through our partner, ERGO NEXT Insurance. Get a free quote with ERGO NEXT here.

Maine requires employers with 5 or more employees who have been in business for at least 2 years to either enroll in Maine’s state-mandated retirement savings program or offer employees a qualifying retirement plan alternative.

• Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with Patriot Payroll. Learn more about Patriot’s Vestwell integration here.

Federal law requires all employers to verify each new employee’s identity and authorization to work in the United States using Form I-9.

Form I-9 is completed in two parts:

1. Employee completes Part 1 on or before their first day of work.
2. Employer completes Part 2 within three business days of the employee’s first day by reviewing the employee’s identity and work authorization documents.

You must retain each employee’s completed Form I-9 for as long as the individual works for you. For more information, read:

• “Form I-9 In a Nutshell”
• “What Should Be in an Employee File?”

Have your new employee fill out Form W-4, Employee’s Withholding Certificate, to determine the correct amount of federal income tax to withhold from their paychecks.

For more information, read: “What Is a W-4 Form, and What Is it Used for?”

Have your new employee fill out Form W-4ME, Maine Employee’s Withholding Allowance Certificate — the Maine-specific withholding form used to determine the correct amount of Maine state income tax (SIT) to withhold from their paychecks.

Maine employers must report all new hires and rehires to the Maine Division of Support Enforcement and Recovery within 7 days from the date of hire or rehire.

Maine employers must pay at least the Maine state minimum wage of $15.10 per hour in 2026, or the applicable federal minimum wage, whichever is higher.

You are also required to display the Maine minimum wage poster in a location where employees can read it.

Maine employers must display all required federal and state labor law posters in a location where employees can read them.

Get annual poster updates and all federal, state, county, and city labor law updates through Patriot’s labor law poster store, powered by PosterElite.