Having payroll issues? Learn how to troubleshoot blocked payroll.
Before you can pay employees in a new state, you must register with the state’s tax agencies. This lets you file and pay the right taxes.
🎥 Watch a quick video to learn how registering in a new state works
📖 See our blog for full state business guides
Expand the sections below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.
Let Gusto Business Compliance register your business in this state and keep you compliant after that. We'll register you with the state, act as your registered agent, file your annual reports, watch your government mail, and give you a concierge team. Learn more about Gusto Business Compliance.
Prefer not to use Business Compliance? We can still help you register in this state through our partner Middesk, with no monthly subscription. Order a one-time state tax registration.
Expand the sections below to see if you qualify, what's covered, how to sign up, and what happens next.
You can add Business Compliance if all of these are true:
You run payroll with Gusto. Business Compliance is not sold on its own.
You're on the Solo, Simple, Plus, or Premium plan. It's included with Premium at no extra cost.
Your business is a corporation or an LLC. Corporations include S corporations and nonprofit corporations. An LLC qualifies however it's taxed.
New sign-ups are not available for professional entities, including professional corporations and professional limited liability companies (PLLCs). If you already have a Business Compliance subscription as a professional entity, your coverage continues as it is.
Business Compliance is not available yet for sole proprietors, general partnerships, limited partnerships, or limited liability partnerships (LLPs). It's also not available for cannabis-related businesses, on any plan.
Not sure if you qualify? Chat with us before you sign up.
Business Compliance works state by state. Each state you add includes:
Registered agent — we accept legal and government mail for your business in that state.
Change of registered agent — we file the change so your mail comes to us.
Foreign qualification — we register your business with the Secretary of State so you can legally work there.
State tax registration — we register you with the state's tax agencies when you hire or start working there, including local tax agencies and Paid Family and Medical Leave (PFML) agencies wherever Gusto is able to register with them.
Annual report filing — we file the yearly report that keeps your business in good standing.
Government mail monitoring — we scan mail from state agencies into Gusto. Each notice comes with a plain-language summary of what it means and what to do next.
Proactive alerts — we tell you about deadlines before they're due.
You also get a compliance concierge team, no matter how many states you cover.
Cost: $85 per state, per month, billed monthly. Adding a state commits you to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, vary by state and business type, and show on your invoice.
Local tax and PFML coverage follows what Gusto's state tax registration supports, and not every agency can be registered through Gusto. Delaware and Maine do not allow a third party to register for Paid Family and Medical Leave, so you'll register with those agencies yourself. If we cannot register one of your agencies, we'll show it on your registration page under what you'll complete on your own. See Let Gusto help you with state tax registration.
Sign in to Gusto.
Go to Taxes & Compliance.
Select Business compliance.
Answer the questions about your business and the states where you work.
Review the price and what's included, then confirm.
After your first state is set up, you'll see its registrations and anything left to do.
When you add an employee or work location in a new state, that state shows up under Your states as Setup in progress, with your next step. Steps often include telling us more about your business there and moving your registered agent to us.
Select Start on a task to finish it, or View state details to see everything for that state. When every step is done, the state changes to Active.
To be your registered agent in a state, we file a change of registered agent with that state.
When a state needs this, you'll see a task on that state's card under Your states. Select Start to begin.
Keep your current registered agent until we confirm the transfer is done. A gap in coverage can put your business out of good standing in that state.
Once a state is active, we take over the ongoing work. We review your government mail, track your deadlines, and give you a concierge team to ask about any of it.
Your Business compliance page also shows your Compliance documents and Tax account details for each state.
Because we're your registered agent, legal mail for your business comes to us.
Other mail from state agencies is scanned into Agency notices on your Business compliance page. Each notice shows the state it came from, when it arrived, and a plain-language summary of what it means and what to do next. Select Unread or State to filter the list.
Still not sure what a notice means? Select Ask concierge about this mail on that notice. Your concierge team will follow up and explain what, if anything, you need to do.
If a notice is about your state payroll taxes, your concierge team brings in our tax resolution team. Learn more in How to handle a tax notice from an agency.
When you sign up, you get a compliance concierge team. They'll:
Learn about your business and the states where you work.
Check in regularly to make sure your filings are on track.
Explain any government mail you're unsure about.
Answer questions about your account.
To reach them, select Talk to a compliance concierge on your Business compliance page, or email [email protected].
We track filing and renewal deadlines for the states you cover. This includes annual reports, franchise tax filings, and business license renewals.
You'll get a notice in Gusto and by email before each deadline.
We file what we can for you. If a filing needs your approval, we'll send it to you with time to review.
Go to Taxes & Compliance → Business compliance → Manage subscription.
To stop coverage in one state, select Remove next to that state.
To cancel Business Compliance, select Leave Business Compliance.
Each state you add runs for a 12-month term, and you're billed monthly over that term. If you want to remove a state or leave Business Compliance before that term is up, email your compliance concierge team at [email protected] first. They'll tell you what happens to the rest of the term.
If Business Compliance is included with your Premium plan, you'll see a note on this page.
Before you remove a state: We'll stop being your registered agent there. Most states require one, so appoint a new agent to stay in good standing. We'll also stop tracking that state's mail and deadlines.
These services are charged separately from your subscription, on your regular Gusto invoice. Order them from your Business compliance page when you need them:
Certificate of good standing — $99 per certificate. Official proof that your business can operate and is in good standing. You may need one for a loan, a contract, or investors.
State account closure — $549 per order. We close your state tax accounts when you stop working in a state.
State filing fees are charged on top of these prices, at cost. They vary by state and by business type, so you'll see your total before you confirm the order. The filing fee appears as its own charge, separate from the service itself.
Legal and tax advice. We do not give legal or tax advice. For advice about your business, talk to a lawyer or an accountant.
Payroll taxes. Gusto payroll already handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business.
Forming a new business. We register an existing business in a new state. We do not form new businesses.
Sales tax. We do not register you for sales tax or file sales tax returns.
Professional and industry licenses. We do not get or renew licenses for your profession or industry, or handle their reporting.
Reinstatements and reopened accounts. We do not reinstate a business with the Secretary of State or reopen closed payroll tax accounts.
General mail. We monitor payroll and compliance notices from government agencies, not your other mail.
Q: Why does my business need to register in a state?
A: Once you have an employee, a location, or other business in a state, that state's rules apply to you. This includes registration, filings, taxes, and renewals. It's separate from registering to run payroll there.
Q: How is this different from the payroll taxes Gusto already handles?
A: Gusto payroll handles the taxes tied to paying your team. Business Compliance covers what your business owes as a business, like Secretary of State registration, annual reports, and registered agent service.
Q: I'm already registered in my state. Do I still need this?
A: Registering is just the first step. Staying in good standing is ongoing. We keep you there by acting as your registered agent, watching your mail, filing your annual reports, and alerting you before deadlines.
Q: How much does Business Compliance cost?
A: $85 per state, per month, billed monthly. When you add a state, you are committing to 12 months of coverage in that state. It's included with Premium at no extra cost. State filing fees are charged at cost, and they vary by state and business type. One-time services are charged separately from your subscription. You'll see the price before you confirm.
Q: How do Business Compliance charges show up on my bill?
A: They appear on your regular Gusto invoice, not a separate bill. Your subscription, each one-time service you order, and state filing fees show up as their own charges, with the state named, so you can see what each one is for.
Q: I already paid for a one-time registration. What happens if I add Business Compliance?
A: Email your compliance concierge team at [email protected]. They'll review your account and share your options.
Expand the sections below to learn how to register with state agencies. Do not forget to give Gusto third-party access (TPA) so we can file and pay your taxes for you.
You'll work with the following Maine agencies when registering for payroll taxes:
Maine Revenue Services (MRS): Handles income tax withholding.
Maine Department of Labor (MDOL), Bureau of Unemployment Compensation: Handles unemployment tax.
Maine Department of Labor (MDOL), Paid Family and Medical Leave: Handles paid family and medical leave.
After you register online, the agency will mail you a letter with your withholding account number in about 20 days.
Go to the Maine Tax Portal.
Scroll to the "Businesses" section and click Register a New Business.
Read the "Before you Begin" information. When you're ready, click Next at the bottom-right of the page.
Complete all remaining prompts.
If you have questions about registration, contact the agency at (207) 624-9784.
Most companies become liable for unemployment insurance tax once the company has:
Paid $1,500 in wages during a calendar quarter, or
Had at least one Maine employee working for any part of the week for 20 or more different weeks during a calendar year
If you need to run payroll but do not yet meet the above requirements, you can still do so. Enter the new employer rate for Maine in Gusto for now, and update the rate once you receive it.
You'll get your Employer Account Number and contribution rate about 5–7 business days after you register.
Register for unemployment tax on ReEmployME and complete all prompts.
If you have registration questions or need help finding your tax account information, contact the agency at (207) 621-5120.
Maine employers must join the Paid Family and Medical Leave (PFML) program. Gusto handles PFML by calculating and withholding employer contributions, optional employee contributions, and sending payments and filings to the state.
The amount a business must pay depends on its number of employees. Learn how to count them here.
If you have 14 or fewer employees:
Contribute 0.5% of employee wages (up to the Social Security wage base).
If you have 15 or more employees:
Contribute 1% of employee wages (up to the Social Security wage base).
The full contribution amount is ultimately an employer's responsibility, but you can choose to have your employees help pay the tax.
If you have 14 or fewer covered employees:
These businesses only pay 0.5% and can take all of that from the worker's pay.
If you have 15 or more covered employees:
These businesses pay the full 1% but can take half of that (0.5%) from the worker's pay.
You cannot start deductions in the middle of a quarter. Set it up before you submit your first payroll in a quarter for it to take effect.
Go to Taxes & compliance, then select Tax setup.
Find Maine Tax Setup and select Manage taxes.
Next to PFML employee contribution, click Edit.
Make your selections and click Save.
For more information about the program, check out the complete employer's guide to Maine PFML.
Exempt businesses: Set up the exemption in Gusto.
Private plans: If you have a private plan, you can apply for a state exemption. If you apply for a private-plan exemption:
Set up the exemption in Gusto so we do not collect, pay, or file Maine PFML for you.
Even with a private plan, you still have to handle some reporting and filing outside of Gusto. Employers must submit wage reports every quarter through the Maine Paid Leave Portal (these reports will show zero premiums during the exemption period) and submit an annual report by July 1 each year showing how the private plan is performing.
Learn more about the requirements here. If you do not submit these reports, your exemption might be canceled.
You must be registered with the Maine PFML program so that payments and filings can be applied to your company account. You can sign up for updates on Maine's website under "Get notified."
Your legal business name (as registered with the IRS on Form SS-4)
Federal Employer Identification Number (FEIN)
First date you paid wages in Maine
Count of Maine employees (learn how to count them here)
Your business's physical and mailing address (if applicable)
Bank account info
Go to the Maine PFML agency portal.
Under "Employer Registration," choose Register as a Business or Self-Employed individual.
Answer questions about your business, including the first date you paid wages in Maine. If you've been paying Maine employees for a long time, use your best estimate.
Select whether you've had 15 or more Maine employees work in 20 different weeks during the time frame given.
The amount a business must pay depends on its number of employees. Learn how to count them here: Employers with 14 or fewer employees pay 0.5% of employee wages. Employers with 15 or more employees pay 1% of employee wages.
Enter your business details: legal business name (as registered with the IRS on Form SS-4), trade name or "Doing Business As" (DBA) name if applicable, and Federal Employer Identification Number (FEIN).
Enter your business's physical address and click Verify address to verify the address format with USPS. If you have a different mailing address for agency communications, select that option, enter the address, and verify it.
(Optional) Add a bank account for payments or refunds. Gusto will pay Maine PFML taxes for your business for any payrolls you run through your Gusto account.
Create a username and password, then set up password recovery and communication preferences.
Important: Use your own business contact information and address. Do not enter Gusto's information.
Review everything, and when it all looks good, click Submit.
Do not forget to approve Gusto's third-party access (TPA) request for this agency after we send it.
Get answers to frequently asked questions in this PFML resource, or contact the PFML division directly at (207) 621-5024.
Once you complete registration, take these steps:
Give Gusto third-party access (TPA) so we can help manage your taxes with the agency.
Enter your tax account information in Gusto once you add a valid Maine work address for one or more employees.
If you've already registered in Maine, you need to enter your tax account details in Gusto. You need to be registered with one or more of the following agencies for Gusto to file and pay taxes on your behalf:
Maine Revenue Services (MRS): Handles income tax withholding.
Maine Department of Labor (MDOL), Bureau of Unemployment Compensation: Handles unemployment tax.
Maine Department of Labor (MDOL), Paid Family and Medical Leave: Handles paid family and medical leave.
If you still need to register, see the Register for ME income, unemployment, and Paid Family and Medical Leave (PFML) taxes on your own section earlier in this article.
Once you add a valid Maine work address in Gusto for one or more employees, you can enter your state tax account information.
To add your Maine tax account information:
Go to Taxes & compliance, then select Tax setup.
Find Maine Tax Setup and select Manage taxes.
Follow the instructions below for each tax type.
Important: If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.
Next to Withholding Account Number, click Edit to enter your account number. This number is typically an 8-digit Account ID (for example, 1234-5678).
The New Registration letter you received from Maine Revenue Services
The upper-right corner of any agency correspondence (look for Account ID)
Your Maine Tax Portal account (view your Account ID)
If you cannot find your account number, contact the Withholding Tax Division at (207) 626-8475 or email [email protected].
Next to Employer Account Number, click Edit to enter your unemployment account number.
Notices from the Maine Department of Labor (for example, Form ME UC-1)
If you cannot find your account number, contact the agency at (207) 621-5120.
Next to Contribution Rate, click Edit to enter your experience rate.
When you enter the rate, do not include the CSSF (Competitive Skills Scholarship Fund Program) or UPAF (Unemployment Program Administrative Fund) rates. Gusto already accounts for them.
The Notice of Contribution Rate from the Maine Department of Labor
If you cannot find your rate, contact the agency at (207) 621-5120.
If you do not have your assigned rate yet, enter the new employer rate for Maine in Gusto in the meantime. Update the rate once you receive it.
Next to PFML Account Number, click Edit to enter your 10-digit account number. The format is ###-#######.
Sign in to your Maine PFML employer account.
Go to the Summary section.
In the Maine Paid Family and Medical Leave Contributions panel, under Account, you'll see your company's 10-digit account number.
If you cannot find your account number or have trouble signing in, contact the PFML agency at (207) 621-5024.
Next to PFML Total Rate, click Edit to enter your premium rate.
The amount a business must pay for PFML depends on its number of employees. Learn how to count them here:
14 or fewer employees: Contribute 0.5% of employee wages (up to the Social Security wage base).
15 or more employees: Contribute 1% of employee wages (up to the Social Security wage base).
Sign in to your Maine PFML employer account.
Go to the Summary section.
In the Maine Paid Family and Medical Leave Contributions panel, under Employer Information, you can find your Premium Rate.
If you cannot find your rate or have trouble signing in, contact the PFML agency at (207) 621-5024.
For Gusto to keep your Maine tax information up-to-date and help with tax notices or issues, we need to be authorized as your third-party agent (TPA) for the agencies below.
Maine Department of Labor (MDOL), Paid Family and Medical Leave (PFML): Gusto needs this to help maintain account info and solve tax problems.
Maine Department of Labor (MDOL), Bureau of Unemployment Compensation: Gusto needs this to file amendments and help troubleshoot tax issues.
Maine Revenue Services (MRS): Gusto needs this to file amendments and help solve tax problems.
We'll request access to your PFML account. To approve Gusto's access request:
Sign in to your Maine PFML employer account with your username and password.
Go to the Summary section, then click Action Center.
Look for the notification Respond to a Third-Party Access Request and click the link that says Click here to respond to a third-party access request.
Find Gusto's request and select Yes for the question: "Do you want to grant [email protected] access to your account?"
A dropdown will appear. Choose File Wage Reports and Make Payments as the access level, then click Save. You'll see a confirmation screen once it's done.
Return to Gusto. On your Home page, click the task Give Gusto access to Maine Paid Family and Medical Leave account. Check the box to confirm you approved Gusto's access, then click Submit.
If Gusto cannot get authorization, we will notify you.
Add Gusto as your Power of Attorney (POA) for the Maine Department of Labor's Bureau of Unemployment Compensation. This allows us to file amendments on your behalf and help troubleshoot tax issues.
Download the Maine Power of Attorney form.
In the field that starts with "KNOW ALL MEN BY THESE PRESENTS," enter your legal business name (not your DBA name).
In the field for "Having its principal office at," enter the filing address for your business, not the mailing address.
In the UI Account No. field, enter your Maine Employer Account Number. You can find this in Gusto by going to Taxes & compliance, then selecting Tax setup, then scrolling to Maine Tax Setup and referencing your Employer Account No.
In the Federal ID No. field, enter your Federal EIN.
In the Telephone field, enter your business telephone number.
In the section that starts with "hereby constitutes and appoints," enter Gusto's information:
Designated authority: Gusto, Inc. (dba: Gusto)
Designated authority mailing address: 1201 16th St #350
City: Denver
State: CO
Zip Code: 80202
Under the section titled Please check all that apply, select the following options:
Filing of completed forms, including claims for refund or account adjustments, assessments, liability or status determinations, contribution rate and wage record reports.
Payment of contributions and any penalties and interest assessed on the account.
Obtaining and discussion of all account information required and authorized by the Maine Employment Security Law.
You do not need to fill out the section titled Please confirm and provide the mailing address for Items 6 and/or 7 below.
Have your company's signatory add their signature in the field that starts with "IN WITNESS WHEREOF."
In the date field that starts with "has caused this instrument to be duly attested," enter today's date.
In the Printed Name of Owner, Officer or Member box, add the signatory's printed name.
In the Title box, add the signatory's title.
Email the completed form to [email protected], stating you are "Requesting POA access for your payroll provider Gusto," and CC [email protected].
Gusto will request access to your company's account using your 8-digit withholding tax account number. To approve this request:
Click Manage my Profile.
Click More...
In the Access section, click Pending Third-Party Requests.
Approve Gusto's request.
Once approved, Gusto will be able to file amended returns and fix tax issues for you.
Use this list to find Maine's tax forms and where to view each one.
ME-UC-1 (Quarterly Return of Unemployment Contributions)
941/ C1-ME (Combined Filing for Income Tax Withholding & Unemployment Contributions)
ME PFML-1 (Maine PFML Wage Reports)
W-3ME (Reconciliation of Income Tax Withheld)
State W-2 (Wage and Tax Statement)
ME New Hire Report
To view these forms, go to Taxes & compliance, then Tax documents, and select the State tab.
900ME (Employer's Payment Voucher for Income Tax Withheld)
To view these filings, sign in to the Maine agency portal.
To see what we've paid for you, run the Agency payments report.
Use this list to reach Maine's payroll tax agencies by phone or website. It covers income tax withholding, unemployment insurance, and paid family and medical leave (PFML).
Phone numbers and links can change. If one does not work, search the agency's official website for the latest contact info.
Income tax withholding — Maine Revenue Services (MRS): (207) 626-8475
Unemployment insurance — Maine Department of Labor, Bureau of Unemployment Compensation—Employer Services Division (DOL): (207) 621-5120
Paid family and medical leave (PFML) — Maine Paid Family and Medical Leave: (207) 621-5024
Learn how to close or reopen tax accounts.