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UNEMPLOYMENT INSURANCE CONTRIBUTION RATES FOR 2017

Wage Base — For tax year 2017, employers pay unemployment

that is payable by employers in that category.

contributions on the ﬁ rst $12,000 of each employee’s gross earnings.

The planned yield is determined from a set of formulas. It is the

Experience rating system and tax rates — Each employer’s

percentage of total (taxable) wages necessary to generate the

contribution rate is determined using the Maine Department of

desired amount of revenue. The planned yield for 2017 is set at

Labor’s (“MDOL”) “experience rating” system.

The employer’s

0.6%.

experience rate is determined through multiple factors over time.

The predetermined yield, or average contribution rate, is then

The rate may be higher or lower than the average employer rate.

computed. It is the average contribution rate needed to generate

The rate reﬂ ects an employer’s history of average taxable wages,

the desired amount of revenue for the amount of taxable wages.

contributions paid and beneﬁ ts charged.

The contribution rates for the 20 categories are computed by

Technical explanation of tax rates — Every year, the Reserve

multiplying the predetermined yield by the experience factors

Ratio is recalculated for each employer. This recalculation may or

for each category.

may not result in a rate change.

The lowest contribution rate for 2017 is 0.49%, the highest is 5.40%

All employers are then arrayed into a list in descending order by

and the new employer rate for 2017 is 1.77%.

their Reserve Ratios. They are divided into 20 categories with

For more information, go to the Maine Department of Labor website

approximately the same amount of taxable wages in each category.

These 20 categories each have an experience factor.

The

experience factor is the proportion of the average contribution rate

New Hire Reporting Requirements

Maine employers are required by law to report certain information

FAX:

A New Hire Report Form to (207) 287-6882 (local call) or

to the Department of Health and Human Services (“DHHS”) within

the toll free number, 1-800-437-9611 (in-state only). Obtain

seven days of the date an employee is newly hired, rehired or

a New Hire Report Form either by calling (207) 624-4112 or

terminated. Employers are also required to report the hiring of

downloading it from the web site at

an independent contractor when reimbursement is anticipated to

dhhs/OIAS/dser/employer/new-hire.html.

equal or exceed $2,500. Employers must report the employee’s full

Regular mail:

Mail your report to:

name, address, Social Security Number (SSN), date of birth and

Division of Support Enforcement and Recovery

date of hire, rehire or termination, the most recent date that services

New Hire Reporting Program

for remuneration were ﬁ rst performed, as well as the employer’s

11 State House Station, Augusta, ME 04333-0011

name, address, telephone number, UC Employer Account Number

and Federal Employers Identiﬁ cation Number (FEIN). If reporting

Voice recognition telephone:

This system is available 24 hours a

the hiring of an independent contractor, the report must also

day, 7 days a week. Call (207) 624-7880 or the toll free number

include the date a contract is executed (or, if no contract, the date

1-800-845-5808 (in-state only).

payments equal or exceed $2,500), the total dollar amount of the

New Hire information provided by Maine employers has resulted in

contract (if any), and the expiration date of the contract (if any).

collections of approximately $70 million annually. This has made

The required New Hire information may be reported in the following

a great difference in the lives of many children who otherwise

ways, but note that submission via the internet web portal is

might not have received the ﬁ nancial support to which they are

preferred:

entitled. For more information about New Hire Reporting, call the

Department of Health and Human Services, Division of Support

Internet:

New Hire Portal: https://portal.maine.gov/newhire

Enforcement and Recovery at (207) 624-4100 or access the

website at /dser/employer/index.html.

GENERAL INSTRUCTIONS

Returns must be completed and ﬁ led with Maine Revenue Services

Form 941BN-ME can be found online at

each quarter according to the following schedule:

forms, select the employment taxes option.

Quarter

Period Covered

Due Date

When using a paid preparer or payroll processor, enter their FEIN

Quarter 1 ..............01-01-17 to 03-31-17 ................ 05-01-17

and Maine payroll processor license number in the designated

Quarter 2 ..............04-01-17 to 06-30-17 ................ 07-31-17

ﬁ elds.

Quarter 3 ..............07-01-17 to 09-30-17 ................ 10-31-17

If you have questions regarding unemployment insurance status,

Quarter 4 ..............10-01-17 to 12-31-17 ................ 01-31-18

determination of contribution rates or general unemployment

Note: A return must be ﬁ led each quarter, even if you had no

insurance information, call the Maine Department of Labor at (207)

unemployment contributions or paid no wages for that period. Each

621-5120.

page submitted must have your UC Employer Account Number

Interest and Penalties. Beginning January 1, 2017, the interest

clearly printed at or near the top of the page. Do not write notes on

rate is 7% per annum, compounded monthly. The penalty for failure

wage listing pages.

to pay unemployment contributions on time is 1% per month up to

Complete Form 941BN-ME when the business terminates or

a maximum of 25% of contributions due. The penalty for failure to

if there has been a change in the business name, address or

ﬁ le a return on time is 10% of the tax liability or $25, whichever is

telephone number. Do not make changes on Form ME UC-1.

greater. If the return is ﬁ led more than 60 days after demand, the

Instructions For Form Me Uc-1 - Quarterly Return Of Unemployment Contributions - 2017 Page 3

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