USA State Payroll Rates + Resources: State of Maine: Unemployment Insurance Reporting & Payments
Purpose
The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Maine.
Unemployment Insurance Reporting & Payments
Combined Filing Report for Income Tax Withholding and Unemployment Contributions (ME UC-1) / Employer’s Contribution and Wage Report (Schedule 2) must be filed every calendar quarter, regardless of whether or not you had employment during the quarter.
These forms are due on or before the last day of the month following the close of each calendar quarter. The specific ending/due dates are:
| Quarter | Months In Quarter | Due Date |
| 1st Quarter | January - March | April 30th |
| 2nd Quarter | April - June | July 31st |
| 3rd Quarter | July - September | October 31st |
| 4th Quarter | October - December | January 31st |