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State Payroll Information

Maine Payroll

Did you know that the minimum wage In Maine increases to $7.00 an hour on October 1, 2007?

Maine Income Tax Withholding

Maine requires employers to withhold income tax on all residents and nonresidents with Maine source income.

All employers with an office or transacting business within the state and making payment of taxable wages to Maine residents or nonresidents must withhold state tax. In addition, nonresident employers may withhold Maine taxes from wages of employees who are Maine residents as a convenience to those employees.

Maine Benefits

Maine Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
No No

Maine has no state voting law.

Maine Compensation

Employees covered by Maine's minimum wage law must be paid $6.75 an hour. The minimum wage increases to $7.00 an hour on October 1, 2007.

All employees are covered except for:

  • agricultural workers;
  • unsupervised salespersons on commission;
  • those in nonpolitical public-supported or educational nonprofit organizations;
  • those in the fish and seafood industry up through the first processing;
  • unsupervised homeworkers;
  • those working in an executive, administrative, or professional capacity earning an annual salary that exceeds 3,000 times the state minimum hourly wage; and
  • cab drivers.

Maine Payroll

Employers covered by Maine's wage payment law must pay wages at regular intervals not to exceed 16 days. Each payment must include all wages earned to within eight days of the payment date.

Maine Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
12,000 0.54 - 5.4 None Calendar Year 2007

Helpful Links for Maine Payroll

Maine Revenue Service - Withholding Tax Division
State Office Building
P.O. Box 1061
Augusta, Maine 04332
(207) 626-8475

Maine Department of Labor
19 Union Street
Augusta, Maine 04332
(207) 287-2316

Maine Department of Labor - Bureau of Unemployment Insurance
P.O. Box 259
Augusta, Maine 04332
(800) 593-7660

Maine Laws

Maine State Regulations

Tax Forms and Publications


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