Unemployment Insurance - Employer Services

Unemployment is an insurance program providing temporary, partial wage replacement to workers who are unemployed through no fault of their own. The program is funded by Unemployment premiums paid by employers based on the amount of wages paid for covered employment. The Unemployment Premium or "tax" is paid on the first $12,000 only in gross wages an employer pays to an individual in a calendar year.

*** Changes to Unemployment Tax Billing for Employers for Tax Periods Beginning on or After January 1, 2015 ***

Maine Combined Withholding and Unemployment Contributions Form 941/C1-ME will be eliminated and replaced with the following separate forms: the existing Maine Withholding Form 941ME and the new Unemployment Contributions Form ME UC-1. Although the forms and instructions will be separated beginning in 2015, Maine Revenue Services will continue to process the unemployment contributions forms and payments on behalf of the Maine Department of Labor. MRS will also continue to provide electronic filing and payment systems for the separate filings.

Questions about this change can be directed to Maine Revenue Services withholding unit at (207) 626-8475 (press 1 then 4 from the menu) or by emailing to withholding.tax@maine.gov.

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