Congratulations on your decision to become a new employer in Maine! You will need a few things in place before you run your first payroll. For Maine employer registration help, check out our partner, CorpNet.

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.

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.

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

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

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:

⚠️ 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 has several employer requirements beyond federal law. Complete all of the following as soon as you hire your new employee.

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

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.

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:

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

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.

Maine employers are required to keep employee payroll records for at least three years. For more information, read our help article: “What Employers Should Know About Employee Payroll Records”
Once you have all the necessary information in place, you will be able to set up payroll for your business in Patriot. Let us know if you have any questions — we are here to help!
​

This is not an all-inclusive list. Employers should contact their state and local government for a full list of compliances.