Maine Unemployment Compensation laws & HR compliance analysis

Maine Unemployment Compensation: What you need to know

Virtually all employers are covered by Maine's Employment Security Law and are therefore subject to the state unemployment insurance tax (ME Rev. Stat. Tit. 26 Sec. 1041 et seq.). The law covers:
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• 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; and
• Employers that voluntarily elect to provide unemployment insurance coverage for employees (ME Rev. Stat. Tit. 26 Sec. 1043).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Real estate and insurance salespersons;
• Real estate brokers and insurance solicitors if paid solely by commission;
• Student nurses;
• Hospital interns;
• Certain newspaper distributors;
• Part-time workers for nonprofit entities if they earn less than $150 in a calendar quarter;
• Certain licensed hairdressers or barbers; and
• Interviewers doing market research (ME Rev. Stat. Tit. 26 Sec. 1043).
Taxable wage base. For the current taxable wage base, ...

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