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 

Good to Know!

Maine's 2020 taxable wage base is currently $12,000 and the 2020 new employer rate is 1.92%.