Maine registration and tax info

Middesk cannot help with registration if your business is:

• A non-profit that is not a 501(c)(3)

• A business that left a PEO

• A business that bought another business that was already registered

• A business that changed its legal entity type (for example, LLC to Corp)

• A Limited Partnership (LP) or Limited Liability Partnership (LLP)

You must also:

• Have a FEIN in Gusto

• Not already have a tax account in that state

If you already registered with the state, Middesk will cancel the order and you will not be charged.

Included

Middesk registers your business for:

• State income tax withholding

• State unemployment insurance (SUI)

Not included

Middesk does not register your business for:

• Local tax agency registration

• Paid Family and Medical Leave (PFML) registration

• Third-Party Agent (TPA) access

• Power of Attorney (POA) authorization

Some states require TPA or POA for Gusto to file and pay taxes. In most cases, you must set this up yourself after registration. If you need to register for local taxes or PFML, or set up TPA or POA, use the state-specific article for step-by-step instructions.

The cost, steps, and timeline depend on the state. Before you submit anything in Gusto, we show you:

• The price

• What is included

• How long registration usually takes

You are not charged until the order is marked as completed. The charge appears on your next Gusto monthly invoice.

You can also visit the Middesk Help Center to see estimated processing times for each state.

Here is what to expect when Middesk handles your registration:

1. You answer questions about your business, including:

   • Basic company info

   • Contact details

   • Addresses

   • Owner or officer info

   • State-specific details

2. Middesk reviews your information.

3. Middesk usually submits your registration within two business days.

4. A state agency may contact you to verify the request.

   • ⚠️ Important: If you do not respond to a verification call or email within 3–5 business days, the order may be canceled and refunded.

5. After your order is marked as complete, we add the charge to your next Gusto monthly invoice.

After registration is submitted

When Middesk receives your tax account numbers, they enter them in Gusto (for most states and agencies). You will get emails from Gusto and Middesk with updates and next steps.

For most states, Middesk receives agency mail during registration and adds your tax info to Gusto. You can view this mail in a digital mailbox. After registration is complete, the agency updates its mailing address to your business address. If you need to take action, we will notify you by email or Home page to-do.

States that mail tax account info directly to your business: Alabama, Arizona, Delaware, Idaho, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Montana, Nevada, New Hampshire, Oklahoma, Rhode Island, Washington, Washington DC, and West Virginia. When you receive the letter, check your email for instructions on how to send the info to Middesk.

Running payroll before registration is complete

You can run payroll before registration finishes. However:

• Gusto cannot file or pay taxes until all tax account numbers are added.

• You may receive late notices or penalties. These are your responsibility.

• For unemployment tax, use your state’s new employer rate until you receive the correct one.

If you need help with any of the registration questions, check Middesk’s Help Center.

In your web browser:

1. Sign in to Gusto.

2. Go to Taxes & Compliance → Tax setup.

3. Find [State name] Tax Setup.

4. Click Learn more under “Let us help you register.”

5. Review the price, process, and timeline. We do not charge you until after your order is complete.

6. Click Get started on Middesk.

7. Review everything carefully before submitting. Mistakes can delay registration.

In the Gusto mobile app:

1. Open the Gusto mobile app and sign in.

2. In the bottom-right corner, tap More.

3. Select Taxes & compliance.

4. Scroll down to Quick links and choose Setup tax accounts.

5. Scroll down to [State name] tax setup. Tap Learn more.

6. Review the process, timeline, and pricing. We do not charge you until after your order is complete.

7. Tap Get started on Middesk.

8. Share your business information and review everything carefully before submitting. Mistakes can delay registration.

To check your Middesk registration status in Gusto:

1. Go to Taxes & Compliance → Tax setup.

2. Find the state and view the status.

Possible statuses include:

• Tax registration in progress

• We need more information

• The state is working on your order

• Your registration is complete

• Your order is on hold (often due to state requirements)

• You have existing tax accounts

• We could not complete your registration

If you entered the wrong eligibility date, email [email protected].

Some states require Gusto to have TPA or POA on file before we can file and pay taxes. Middesk usually does not set this up.

Check the state-specific registration article to see if TPA or POA is required for your state.

• If there is no TPA or POA section in the state article, it is not needed right now.

• If TPA or POA requires an agency portal:

  • If Middesk creates the agency account during registration, you will find the login details in Gusto: go to Taxes & Compliance → Tax setup after registration.

  • If Middesk does not create the account but the state requires portal access, you must create the account yourself.

You can only cancel an order before it is submitted to Middesk. Once submitted, orders cannot be canceled or refunded.

To cancel your order:

1. Go to Taxes & Compliance, select Tax Setup, and scroll to the applicable state.

2. In the Finish your [state] registration order banner, select Cancel order.

Eligibility and requirements

Q: Do I need a FEIN to use Gusto’s registration service?

A: Yes. You must have a FEIN to register through Gusto. If your business is merging or being acquired, Middesk cannot help with registration.

Q: Why can’t I enter 0% ownership or add a commercial owner?

A: Some states require a minimum ownership percentage or an individual owner. If your situation does not meet state rules, you will need to register outside of Gusto.

Q: What if the responsible party is international without an SSN or ITIN?

A: Middesk cannot help in this case. You will need to register directly with the state.

Unemployment tax

Q: What if I’m not liable for unemployment tax yet?

A: Use today’s date or the expected liability date. Use the new employer rate until you get your company-specific rate.

After you submit registration

Q: I need to change information I already submitted. What do I do?

A: Email [email protected].

Q: What if the tax agency contacts me?

A: Respond right away, within 3–5 business days. Missing a verification call or email can cancel your registration order.

Q: When will my tax account numbers be available?

A: Timelines vary by state. Check Middesk’s guidance for estimates.

Closing accounts

Q: Can Middesk close my state tax accounts?

A: No. You must close accounts directly with the state.

Visit the Middesk Help Center for help with registration-specific questions.

Contact Gusto from the ( ? ) in your account for all other payroll or tax setup help.

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

1. Go to the Maine Tax Portal.

2. Scroll to the "Businesses" section and click Register a New Business.

3. Read the "Before you Begin" information. 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.

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

Run payroll in Gusto before you're liable for unemployment tax

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.

Register for unemployment tax

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.

Employer contribution requirements

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).

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.

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.

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, then select Tax setup.

2. Find Maine Tax Setup and select 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. 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) and 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

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."

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's physical and mailing address (if applicable)

• Bank account info

Steps to register

1. Go to 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 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).

6. 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.

7. (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.

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.

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.

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).

Where to find your Withholding Account Number

• 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.

Where to find your Employer 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.

Where to find your unemployment rate

• 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 ###-#######.

Where to find your PFML account number

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'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).

Where to find your PFML 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 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.

We'll request access to your PFML account. To approve Gusto's access request:

1. Sign 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.

6. 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.

1. Download the Maine Power of Attorney form.

2. In the field that starts with "KNOW ALL MEN BY THESE PRESENTS," enter your legal business name (not your DBA name).

3. In the field for "Having its principal office at," enter the filing address for your business, not the mailing address.

4. 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.

5. In the Federal ID No. field, enter your Federal EIN.

6. In the Telephone field, enter your business telephone number.

7. 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

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. You do not need 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 that starts with "IN WITNESS WHEREOF."

11. In the date field that starts with "has caused this instrument to be duly attested," enter today's date.

12. In the Printed Name of Owner, Officer or Member box, add the signatory's printed name.

13. In the Title box, add the signatory's 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 request access to your company's account using your 8-digit withholding tax account number. To approve this request:

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.