📝 Overview
This guide covers state tax information for employers running payroll in Maine. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ Maine Tax Information
Click the arrow to view Withholding information
Click the arrow to view Withholding information
Agency Information
Website: Maine Revenue Services
Phone: (207) 624-7661
Supported Tax Filings
Quarterly Withholding Tax Return (941ME)
Wage and Tax Statement (W-2)
Required for Tax Setup
Withholding Account Number (8 digits, e.g., 1234-5678)
Deposit Schedule (Semi-Weekly or Quarterly)
Click the arrow to view Unemployment Insurance information
Click the arrow to view Unemployment Insurance information
Agency Information
Website: Maine Department of Labor
Phone: (800) 593-7660
Supported Tax Filings
Quarterly Return of Unemployment Contributions (ME UC-1)
Required for Tax Setup
Employer Account Number (10 digits, e.g., 1234567890)
Unemployment Contribution Rate (X.XX%)
CSSF Rate (0.14%)
UPAF Rate (0.16%)
💡 The CSSF and UPAF rates are the same for every employer.
Click the arrow to view Paid Family & Medical Leave (PFML) information
Click the arrow to view Paid Family & Medical Leave (PFML) information
Agency Information
Website: Maine Paid Family & Medical Leave
Phone: (207) 621-5024
Supported Tax Filings
Paid Family and Medical Leave Quarterly Contribution Report
Required for Tax Setup
Total number of employees
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
What are the Maine CSSF and UPAF rates, and do I need to look them up?
Click the arrow to see the answer
Click the arrow to see the answer
The CSSF (Competitive Skills Scholarship Fund) rate and UPAF (Unemployment Program Administrative Fund) rate are fixed surcharges applied to all Maine employers' unemployment contributions. The CSSF rate is 0.14% and the UPAF rate is 0.16%. These are the same for every employer, so no lookup is required.
Where do I find my Maine withholding account number and unemployment account number?
Click the arrow to see the answer
Click the arrow to see the answer
Your Maine withholding account number (8 digits, formatted as 1234-5678) is assigned by Maine Revenue Services and can be found on agency correspondence or by logging into your Maine Revenue Services account. Your unemployment account number (10 digits) is assigned by the Maine Department of Labor and can be found through your ReEmployME account or by calling (800) 593-7660.
What information is needed to complete Maine PFML setup?
Click the arrow to see the answer
Click the arrow to see the answer
Maine PFML setup only requires your total number of employees. There is no separate account number required for the PFML contribution report. If you have questions about your PFML obligations, contact the Maine Paid Family and Medical Leave program at (207) 621-5024.