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.
Assist employers with registering, filling quarterly wage reports, and making payments.
Answer questions about liability, rates, seasonality, successorships and much more.
Advisory services on unemployment insurance benefit charges and tax matters.
Appellate services to resolve benefit eligibility and unemployment tax liability disputes.
WorkShare, an alternative to layoffs during a temporary business downturn
Speak to local groups to explain aspects of the unemployment law and system.
General Information
Registering and Reporting forms are available to all employers. To use a form, print it and fill out all of the information requested. Then mail it to:
Maine Department of Labor
Unemployment Tax Section
47 State House Station Augusta ME, 04333-0047
You can also fax the information to (207) 287-3733
Tax Publications
ReEmployME System Guide: Employer Portal Account (PDF)
Employer Information on Maine Employment Security Law Me. I-1.4 (PDF) (Word
Treatment of Employee Leasing Companies under Maine Employment Security Law Me. I-15 (PDF) (Word)
Table of Seasonal Industries Me. FX-33 (PDF) (Word)
Seasonal Industries and Unemployment Benefits Me. I-17 (PDF) (Word)
Authorization Agreement for Electronic Funds Transfers: This form is used to authorize the use of Electronic Funds Transfer (or ACH) for the payment of employer contributions and liabilities (penalties and interest). Payroll Companies and Third-Party Administrators may submit a completed form EFT-1 for each taxpayer, or they may submit one form EFT-1 that includes the EFT contact person, bank information, and attach a separate list with the name, Maine Employer Account Number, and Federal Employer Identification Number of each taxpayer.
Excel Upload Instructions: This .pdf file contains file format instructions for uploading wage details through the use of a Microsoft Excel spreadsheet.
ME C-24: Election to Cover as a Direct Reimbursement Employer - Allows a qualifying employer to make direct reimbursement payments instead of contributions.
Me. FX-2: Voluntary Election of Unemployment Coverage - Allows an employer that does not have to make unemployment contributions to cover their employees for unemployment insurance.
ME B-12: Notice of Attempted Recall / Refusal - Used to notify Unemployment operations of an attempted recall of a former employee or the former worker's refusal of a job offer.
ME C-1A (CSSF): Authorization to Correct Wages (Starting in 2008 -2020) - Starting in 2008 and thereafter, this form is used to correct wages previously filed and apply for a refund of the overpayment or to pay the additional tax due.
ME C-1A (CSSF/UPAF): Authorization to Correct Wages (Starting in 2021 - current) - Starting in 2021 and thereafter, this form is used to correct wages previously filed and apply for a refund of the overpayment or to pay the additional tax due.
ME C-2.6NS: Employer's Multi-Quarter Contribution & Payroll Report (Non-Seasonal) - This form allows employers to send wage information for multiple quarters.
ME FX-1L: Employers Status Report: For Subject Employee Leasing Clients - As a Client of an Employee Leasing Company, you are required to complete this form.