Virtually all employers are covered by the Maine Employment Security Law and are therefore subject to the state unemployment insurance tax (ME Rev. Stat. Tit. 26 Sec. 1041et seq.). The law covers:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Employers that employed at least one person for some portion of a day in each of 20 different weeks in the current or preceding calendar year or paid $1,500 in wages in any quarter
• Anyone who acquired a business of a covered employer
• Agricultural employers that, in the current or preceding calendar year, either paid $20,000 for such labor in any quarter or employed 10 or more people in each of 20 different weeks
• Employers of domestic workers if they paid $1,000 or more in any quarter in the current or preceding calendar year
• Employers subject to the Federal Unemployment Tax Act (FUTA)
• Nonprofit organizations with four or more individuals employed on the same day for any 20 weeks in a calendar year
• Employers that voluntarily elect to provide unemployment insurance coverage for employees
Employment not covered includes services performed:
• By the child under the age of 18, spouse, or parent of an employer that is a sole proprietorship or partnership
• By students working for their own school, college, university, or in a work-study program
• By elected officials and judges, or people in policymaking positions who work no more than 8 hours per week
• By members of the State or Air National Guard
• For a hospital by a patient, student nurse, or intern
• As a temporary employee hired during emergencies
• In the employ of a church or convention or association of churches, or an organization or educational institution operated mainly for religious purposes