Maine registration and tax info

• Maine Revenue Services – income tax withholding
• Maine Department of Labor's Bureau of Unemployment Insurance – unemployment tax
• Maine Department of Labor’s Paid Family and Medical Leave – paid family and medical leave

After you register online the agency will mail you a letter with your withholding account number in ~20 days.

1. Register online using the Maine Tax Portal. 
2. Scroll to the “Businesses” section, and click Register a New Business. 
3. Read the “Before you Begin” information, and when you're ready, click Next at the bottom-right of the page. 
4. Complete all remaining prompts. 

If you have questions about registration, contact the agency at (207) 624-9784.

Enter the tax account information in Gusto

Once a valid Maine work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Click the Taxes & compliance section and select Tax setup.
2. Scroll to the “Maine Tax Setup” headline and select Manage taxes.
3. Click Edit to enter your “Withholding Account number”—this is typically an 8-digit “Account ID” (ex. 1234-5678).
   • 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.

Most companies become liable for unemployment insurance tax once the company has:

• Paid $1500 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.

Running payroll in Gusto before you're liable for state unemployment insurance (SUI)

If you need to run payroll and do not yet meet the above requirements, Gusto allows it—we suggest you add Maine's "New employer SUI tax rate" in the meantime. Update the rate once you get it.

Register for unemployment tax 

You'll get your unemployment “Employer Account Number” and "Contribution Rate” about 5–7 business days after you register.

1. Register for unemployment tax on ReEmployME—complete all prompts.
   • If you have registration questions, or need help finding your tax account information, call the agency at (207) 621-5120.
2. We recommend giving Gusto third-party access (also called Power of Attorney) for this agency so we can help troubleshoot tax issues.

Enter the tax account information in Gusto

Once a valid Maine work address has been added in Gusto for one or more employee(s), you can add your tax account information:

1. Go to the Taxes & compliance section and select Tax setup.
2. Scroll to the “Maine Tax Setup” headline and select Manage taxes.
3. Enter your unemployment account number and contribution rate—do not include the CSSF (Competitive Skills Scholarship Fund Program) or UPAF (Unemployment Program Administrative Fund) rates, as we already account for them.
   • If you already entered a contribution rate, learn how to update it.
   • 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.

As of Jan 1, 2025, Maine employers must join the Paid Family and Medical Leave (PFML) program. Gusto will handle PFML by calculating and withholding employer contributions, optional employee contributions, and sending payments and filings to the state.

Employer contribution requirements

Contributions are based on Maine-employees who worked 20+ weeks between Oct 2023 and Sep 2024.

• If you were with Gusto, we'll automatically determine your rate.
• If you were not with Gusto during this time, we'll prompt you with a to-do in your Gusto account to select your rate.

The amount a business must pay 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).

Optional employee contributions

The full contribution amount is ultimately an employer's responsibility, but you can choose to have your employees help pay the tax.

• 14 or fewer covered employees 
  • These businesses only pay 0.5%, and can take all of that from the worker's pay.
• 15 or more covered employees
  • These businesses pay the full 1%, but can take half of that (0.5%) from the worker's pay.

How to set up optional employee PFML deductions in Gusto

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.

1. Go to Taxes & compliance and select Tax setup.
2. Scroll to "Maine Tax Setup" and click Manage taxes.
3. Next to "PFML employee contribution" click edit.
4. Make your selections and click Save.

For more information about the program, check out the complete employer's guide to Maine PFML. 

Exemptions or private plans

• Exempt businesses: Set up the exemption in Gusto.
• Private plans: If you have a private plan, you can apply for a state exemption starting April 2025, but you must still register and pay during Q1 2025. 
  • If you apply for a private-plan exemption:
    1. Set up the exemption in Gusto so we do not collect, pay, or file Maine PFML for you.
    2. 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.
       • Submit an annual report by July 1 each year, showing how the private plan is performing.
    3. Learn more about the requirements here—if you do not submit these reports, your exemption might be canceled.

Register for PFML

Gusto starts withholding contributions Jan 1, 2025, and you'll need to register for PFML by April 7 so payments and filings can be applied to your company account. You can sign up for updates on Maine’s website under “Get notified.” We’ll also remind you to register and share your account info with us.

What you need to register

• 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’ physical and mailing address (if applicable).
• Bank account info

Steps to register

1. Visit the Maine PFML agency portal.
2. Under "Employer Registration" choose Register as a Business or Self-Employed individual.
3. 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.
4. 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.
5. Enter some business details, like:
   • Legal business name (as registered with the IRS on Form SS-4).
   • Trade name, or "Doing Business As" (DBA) name, if applicable.
   • Federal Employer Identification Number (FEIN).
6. Enter your business’ physical address and click Verify address to verify the address format with USPS.
   • If you have a different mailing address you'd like to get agency communnication sent to, select that option, enter the address, and verify it. 
7. (Optional) Add a bank account for payments or refunds.
   • Reminder: Gusto will pay Maine PFML taxes for your business for any payrolls you run through your Gusto account.
8. 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.
9. Review everything, and when it all looks good, click Submit.
10. Do not forget to approve Gusto's third-party access (TPA) request for this agency (after we send it). 

FAQs about Maine PFML

Get answers to frequently asked questions in this PFML resource, or contact the PFML division directly at (207) 621-5024.

Find your Account ID—withholding account number

Your Maine Revenue Services (MRS) account number is an 8-digit withholding “Account ID” (ex. 1234-5678).

You can find your Account ID by:

• Reviewing the “New Registration” letter you initially received or;
• Reviewing the upper-right hand corner of any agency correspondence—look for your “Account ID.”
• Signing in to the Maine Tax Portal and viewing your “Account ID.” 

If you cannot find it:

• Call the Withholding Tax Division at (207) 626-8475 or;
• Email them at “[email protected].”

Enter your “Account ID” as the “Withholding Account Number” in Gusto.

Find your “Employer Account Number” for unemployment tax

If you've run payroll in Maine before, you can find your “Employer Account Number” by:

• Reviewing notices received from the Maine Department of Labor (e.g., Form ME UC-1) or;
• Calling the agency at (207) 621-5120.

Find your “Experience Rate” for unemployment tax

The Maine Department of Labor sends you a "Notice of Contribution Rate" that includes your “Experience Rate".

When you enter the rate in Gusto, do not include the rates below, we already account for them:

• CSSF—Competitive Skills Scholarship Fund Program rate or;
• UPAF—Unemployment Program Administrative Fund rate.

If you do not have your assigned rate yet, you can enter Maine's new employer rate in Gusto in the meantime—update the rate once you receive it.

Third-party access reminder

We recommend giving Gusto third-party access (also called Power of Attorney) for this agency so we can help troubleshoot tax issues.

Here's how to find your 10-digit Paid Family and Medical Leave account number and total rate (aka "Premium Rate"): 

1. Sign in to your Maine PFML employer account.
2. Go to the Summary section.
3. In the "Maine Paid Family and Medical Leave Contributions" panel, under "Account", you'lll see your company’s 10-digit account number.
   • The account number should be in the box, formatted like this: ###-#######.
4. Under "Empoyer Information" in the same panel, you can find your Premium Rate—enter the premium rate as your PFML total rate in Gusto.  

If you have questions about your account number, or are having trouble signing in to the Maine PFML portal, call the agency at (207) 621-5024.

After a work address in Maine is assigned to one or more employees, you can add your tax account information:

1. Go to the Taxes & compliance section and select Tax setup.
2. Scroll to the “Maine Tax Setup” headline and select Manage taxes.
3. Enter your withholding account number—this is typically an 8-digit “Account ID” (ex. 1234-5678).
4. Enter your unemployment "Employer Account Number" and "Contribution Rate".
   
   • When you enter the rate, do not include the below, we already account for them: 
     • CSSF (Competitive Skills Scholarship Fund Program) rate or;
     • UPAF (Unemployment Program Administrative Fund) rate.
   • If you already entered a rate, you can always update it.
5. Enter your 10-digit PFML account number and total rate (aka "Premium Rate").
   • The account number format: ###-#######.
   • Your PFML Total Rate is based on the number of Maine-employees who worked 20+ weeks between Oct 2023 and Sep 2024.
     
     • If you were with Gusto during this time, we'll automatically determine your rate.
     • If you were not with Gusto during the full time, you’ll need to select your rate.
       • The amount a business must pay 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).
   • Reminder: Gusto does not currently support optional employee contributions to Maine PFML. 

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.

We'll request access to your PFML account.

You can approve Gusto's PFML access request by following the steps below:

1. Log in to your Maine PFML employer account with your username and password.
2. Go to the Summary section, then click Action Center.
3. 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.
4. Find Gusto’s request and select Yes for the question: "Do you want to grant [email protected] access to your account?"
5. 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.

Add Gusto as your POA for the Maine Department of Labor's Bureau of Unemployment Insurance——this allows us to file amendments on your behalf and help troubleshoot tax issues.

1. Download the Maine Power of Attorney form.
   • See the instructions below for how to fill out the POA form.
2. In the field following “KNOW ALL MEN BY THESE PRESENTS: That _”: Put your legal business name (not your DBA name).
3. In the field following “Having its principal office at _”: Put the filing address for your business, not the mailing address. 
4. In the field following “UI Account No.__”: Put your Maine Employer Account Number. 
   • You can find this in Gusto by clicking Taxes & compliance, then selecting Tax setup, scrolling to "Maine Tax Setup" and referencing your "Employer Account No."
5. In the field following “Federal ID No. __”: Enter your Federal EIN.
6. In the field following “Telephone _____”: Enter your business telephone number.
7. In the section following “hereby constitutes and appoints___”: Enter Gusto’s information in the following fields.
   • (Designated authority): ZenPayroll, Inc. (DBA Gusto) 
   • (Designated authority mailing address): 1201 16th St #350
   • (City): Denver
   • (State): CO
   • (Zip Code): 80202
8. 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
9. It's not required to fill out the section titled “Please confirm and provide the mailing address for Items 6 and/or 7 below.”
10. Have your company’s signatory add their signature in the field following “IN WITNESS WHEREOF, the said _______”
11. Put today’s date in the following field: “has caused this instrument to be duly attested by the signature of its duly qualified officer this (DD) day of (month), 20(YY).”
12. Add the signatory’s printed name in the box labeled “Printed Name of Owner, Officer or Member.”
13. Add the signatory’s title in the box labeled “Title.”
14. Email the completed form to [email protected], stating you are "Requesting POA access for your payroll provider Gusto," and CC [email protected].

Gusto will ask to access your company’s account using your 8-digit withholding tax account number. To approve this request, follow these steps:

1. Sign in to your MRS account.
2. Click Manage my Profile.
3. Click More...
4. In the "Access" section, click Pending Third Party Requests.
5. Approve Gusto’s request.

Once approved, Gusto will be able to file amended returns and fix tax issues for you.