Maine Compliance and Regulatory Resources

One of the top struggles for business owners is staying compliant with Maine business regulations. Staying up to date with evolving regulations is complex, but Paychex aims to simplify HR compliance. Explore the requirements your business may need to comply with, including workplace retirement programs, workers’ compensation, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
5%
2024 ME Withholding Tables

State Unemployment Taxable Wage Base Limit
$12,000

State Unemployment Rate Range for Employers
0.00% to 5.75%

State Unemployment New Employer Rate
1.76%

State Hourly Minimum Wage
$14.15

State Minimum Wage for Tipped Employees
$7.08
ME wage and hour information

State-Facilitated Retirement Programs

Maine Retirement Investment Trust (MERIT)

This program, with a scheduled launch date of January 2024, requires businesses with 5 or more eligible employees that have been in operation for at least two years and have not offered a qualified retirement plan to some or all covered employees in the preceding two years to participate or offer a program that satisfies the mandate. Employer registration deadlines have been established; 15-plus employees is April 30, 2024, and 5-14 employees is June 30, 2024, and all future employees is Dec. 31 of the year after meeting employer requirements. Visit our retirement hub to learn more

Workplace Safety

MEOSH

Maine operates an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers are covered by federal OSHA.