Overview: When starting a business with employees in Maine, you must register for State Income Withholding Tax, Unemployment Insurance (UI) Tax, and Paid Family and Medical Leave (PFML) contributions (effective January 1, 2025). These registrations ensure compliance with Maine’s payroll and employee leave requirements.
Important! This guide does not constitute legal or tax advice. You can consult a CPA or attorney for official guidance.
Taxes You Must Register For:
Maine State Income Withholding Tax
Tax Agency: Maine Revenue Services
Tax Type: State Income Withholding Tax
Registration Steps
Visit: https://revenue.maine.gov/_/
Click “Register a Business”
Select “I want to: Register a Business”
Enter business details including FEIN, contact info, etc.
Submit your registration
Wait for a confirmation letter via mail (within 20 business days)
Once received, update your Buddy Punch account with your Withholding Account Number.
Need help?
Phone: (207) 624-5644
Email: [email protected]
Unemployment Insurance (UI) Tax
Tax Agency: Maine Department of Labor (DOL)
Tax Type: Unemployment Insurance (UI)
Registration Steps
Click “Register a New Business”
Create username and password
Complete employer details
Submit the application
Your Employer Account Number (EAN) will arrive by mail
⚠️ Seasonal and non-seasonal employers will receive separate EANs
Update your Buddy Punch account with your EAN for accurate payroll filing
Need help?
Phone: 1-800-593-7660
Paid Family Medical Leave (PFML)
Tax Agency: Maine Paid Family Medical Leave Program
Tax Type: PFML contributions (effective 2025)
Registration Steps
Register here: https://pfml.maine.gov/contributions/_/
2025 Contribution Rates:
Employers with <15 employees: 0.5% total
Employers with 15+ employees: 1% total
Once registered, update your Buddy Punch account.