Last reviewed: July 2026
New Maine employers need four things before their first payroll: a federal EIN, a withholding account with Maine Revenue Services, an unemployment insurance account with the Maine Department of Labor, and workers' compensation coverage, which Maine requires for nearly every employer.
Table of Contents
Hiring your first employee in Maine triggers registration requirements at both the federal and state level. Missing one can mean penalties or a delayed first payroll. Here's the order to work through them.
Registration Overview
Every new Maine employer needs:
- ☑ Federal Employer Identification Number (EIN)
- ☑ Maine withholding tax account (Maine Revenue Services)
- ☑ Maine SUI account (Department of Labor)
- ☑ Workers' compensation insurance
- ☑ New hire reporting setup
- ☑ Payroll system or software
Step 1: Get Your Federal EIN
Your Employer Identification Number (EIN) is your federal tax ID, and you'll need it for every state registration that follows — plus opening a business bank account and running payroll itself.
Apply online at IRS.gov/EIN. It's free and you receive your EIN immediately.
Step 2: Register with Maine Revenue Services
Register for a withholding tax account through Maine Revenue Services. This lets you withhold Maine state income tax from paychecks using Form W-4ME, and remit it on the schedule MRS assigns you — semiweekly if your prior lookback withholding was $18,000 or more, otherwise quarterly.
From the Payroll Desk
Register as soon as you know you'll be hiring, not the week of your first payroll. Corporations and LLCs also need to register the entity with the Bureau of Corporations, Elections and Commissions before payroll registration.
Step 3: Register for SUI
Register for a State Unemployment Insurance account through the Maine Department of Labor. You'll be assigned:
- An employer account number
- Your initial SUI rate: a combined 2.54% for standard new employers in 2026
- Quarterly filing requirements
SUI is an employer-paid tax on the first $12,000 of each employee's wages. See our Maine SUI Rates 2026 guide for the full rate table.
Step 4: Workers’ Compensation Insurance
Maine requires workers' compensation insurance for nearly every employer with one or more employees, under Title 39-A, with narrow exemptions for sole proprietors without employees, private domestic-only employers, and small agricultural operations meeting alternate insurance criteria.
Coverage is available through private insurance carriers. The Maine Workers' Compensation Board can confirm requirements specific to your business.
Step 5: New Hire Reporting
Federal and Maine law require you to report every new hire within 7 days of their start date — faster than the 20-day standard most states use. This information helps enforce child support orders.
Report through the Maine New Hire Reporting Center. See our New Hire Reporting guide for the required fields.
Step 6: Set Up Payroll
With registrations complete, you're ready to run payroll. Maine's 16-day maximum pay interval means you can't stretch to a true monthly schedule, so plan your payroll calendar around weekly or biweekly pay from the start. Check your withholding math against our paycheck calculator, and point new hires to our W-4 Helper for the federal form.
For the full walkthrough, see How to Do Payroll in Maine.
Frequently Asked Questions
Where do Maine employers register for unemployment insurance?
Maine employers register for UI (unemployment insurance) with the Maine Department of Labor's Bureau of Unemployment Compensation. Registration is completed online through the agency's employer portal before running your first payroll.
Where do Maine employers register for state income tax withholding?
Maine employers register for state income tax withholding with Maine Revenue Services. You will receive a state employer withholding account number used on all tax filings and deposits.
Do I need to register before running my first payroll in Maine?
Yes. You must have your Maine employer account number(s) before filing or depositing state payroll taxes. Register with the Maine Department of Labor and Maine Revenue Services as soon as you know you'll be hiring.
What is the Maine new employer SUI rate for 2026?
New Maine employers pay a combined unemployment insurance rate of 2.54% for 2026 on the first $12,000 of each employee's wages, per the Maine Department of Labor.
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Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or Maine state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Maine law before making payroll or compliance decisions for your business.