Maine Revised Statutes Title 26 Sec. 1221 – Payments; rates; amounts
[PL 1995, c. 657, §3 (AMD); PL 1995, c. 657, §10 (AFF).]
Attorney's Note
Under the Maine Revised Statutes, punishments for crimes depend on the classification. In the case of this section:Class | Prison | Fine |
---|---|---|
Class D crime | up to 1 year | up to $2,000 |
Terms Used In Maine Revised Statutes Title 26 Sec. 1221
- Annual payroll: means the total amount of wages paid by an employer during a calendar year, not meaning, however, to include that part of individual wages or salaries in excess of $12,000. See Maine Revised Statutes Title 26 Sec. 1043
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Base period: means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of an individual's benefit year; provided that if the first quarter of the last 5 completed calendar quarters was included in the base period applicable to any individual's previous benefit year, his base period shall be the last 4 completed calendar quarters. See Maine Revised Statutes Title 26 Sec. 1043
- Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to his unemployment. See Maine Revised Statutes Title 26 Sec. 1043
- Bureau: means the Bureau of Unemployment Compensation, the former Division of Unemployment Compensation in the Bureau of Employment Security. See Maine Revised Statutes Title 26 Sec. 1043
- Calendar quarter: means the period of 3 consecutive calendar months ending on March 31st, June 30th, September 30th or December 31st. See Maine Revised Statutes Title 26 Sec. 1043
- Commission: means the 3-member Unemployment Insurance Commission. See Maine Revised Statutes Title 26 Sec. 1043
- Commissioner: means the Commissioner of Labor. See Maine Revised Statutes Title 26 Sec. 1043
- Continuance: Putting off of a hearing ot trial until a later time.
- Contributions: means the money payments required by this chapter to be made into the fund by an employer on account of having individuals performing services for him. See Maine Revised Statutes Title 26 Sec. 1043
- Employer: means :
[PL 1997, c. 745, §2 (AMD).]
[PL 2019, c. 585, §§1, 2 (AMD).]
EMPLOYER’S CONTRIBUTION RATE IN PERCENT OF WAGES | |||||||||
Employer | |||||||||
Reserve Ratio | When Reserve Multiple is: | ||||||||
Equal to or | Less | over | 2.37- | 2.23- | 2.09- | 1.95- | 1.81- | 1.67- | 1.53- |
more than | than | 2.50 | 2.50 | 2.36 | 2.22 | 2.08 | 1.94 | 1.80 | 1.66 |
Column A | Schedules | ||||||||
A | B | C | D | E | F | G | H | ||
19.0% and over | 0.5% | 0.6% | 0.7% | 0.8% | 0.9% | 1.0% | 1.1% | 1.2% | |
18.0% | 19.0% | 0.6% | 0.7% | 0.8% | 0.9% | 1.0% | 1.1% | 1.2% | 1.3% |
17.0% | 18.0% | 0.7% | 0.8% | 0.9% | 1.0% | 1.1% | 1.2% | 1.3% | 1.4% |
16.0% | 17.0% | 0.8% | 0.9% | 1.0% | 1.1% | 1.2% | 1.3% | 1.4% | 1.5% |
15.0% | 16.0% | 0.9% | 1.0% | 1.1% | 1.2% | 1.3% | 1.4% | 1.5% | 1.6% |
14.0% | 15.0% | 1.0% | 1.1% | 1.2% | 1.3% | 1.4% | 1.5% | 1.6% | 1.7% |
13.0% | 14.0% | 1.1% | 1.2% | 1.3% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% |
12.0% | 13.0% | 1.2% | 1.3% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% |
11.0% | 12.0% | 1.3% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% |
10.0% | 11.0% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% |
9.0% | 10.0% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% |
8.0% | 9.0% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% |
7.0% | 8.0% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% |
6.0% | 7.0% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% |
5.0% | 6.0% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% | 2.6% |
4.0% | 5.0% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% | 2.6% | 2.7% |
3.0% | 4.0% | 2.2% | 2.3% | 2.4% | 2.5% | 2.6% | 2.7% | 2.8% | 2.9% |
2.0% | 3.0% | 2.4% | 2.5% | 2.6% | 2.7% | 2.8% | 2.9% | 3.0% | 3.1% |
1.0% | 2.0% | 2.6% | 2.7% | 2.8% | 2.9% | 3.0% | 3.1% | 3.2% | 3.3% |
.0% | 1.0% | 2.8% | 2.9% | 3.0% | 3.1% | 3.2% | 3.3% | 3.4% | 3.5% |
-1.0% | .0% | 3.0% | 3.1% | 3.2% | 3.3% | 3.4% | 3.5% | 3.6% | 3.7% |
-2.0% | -1.0% | 3.1% | 3.2% | 3.3% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% |
-3.0% | -2.0% | 3.2% | 3.3% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% | 3.9% |
-4.0% | -3.0% | 3.3% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% |
-5.0% | -4.0% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% | 4.1% |
-6.0% | -5.0% | 3.5% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% |
-7.0% | -6.0% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% | 4.3% |
-8.0% | -7.0% | 3.7% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% |
-9.0% | -8.0% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.5% |
-10.0% | -9.0% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.5% | 4.6% | 4.7% |
-11.0% | -10.0% | 4.2% | 4.3% | 4.4% | 4.5% | 4.6% | 4.7% | 4.8% | 4.9% |
-12.0% | -11.0% | 4.4% | 4.5% | 4.6% | 4.7% | 4.8% | 4.9% | 5.0% | 5.1% |
under | -12.0% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% |
EMPLOYER’S CONTRIBUTION RATE IN PERCENT OF WAGES | |||||||||
Employer | |||||||||
Reserve Ratio | When Reserve Multiple is: | ||||||||
Equal to or | Less | 1.39- | 1.25- | 1.11- | .97- | .83- | .68- | .45- | under |
more than | than | 1.52 | 1.38 | 1.24 | 1.10 | .96 | .82 | .67 | .45 |
Column A | Schedules | ||||||||
I | J | K | L | M | N | O | P | ||
19.0% and over | 1.3% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.4% | |
18.0% | 19.0% | 1.4% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.5% |
17.0% | 18.0% | 1.5% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.6% |
16.0% | 17.0% | 1.6% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.7% |
15.0% | 16.0% | 1.7% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.8% |
14.0% | 15.0% | 1.8% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.9% |
13.0% | 14.0% | 1.9% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% | 3.0% |
12.0% | 13.0% | 2.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% | 2.6% | 3.1% |
11.0% | 12.0% | 2.1% | 2.2% | 2.3% | 2.4% | 2.5% | 2.6% | 2.7% | 3.2% |
10.0% | 11.0% | 2.2% | 2.3% | 2.4% | 2.5% | 2.5% | 2.7% | 2.8% | 3.3% |
9.0% | 10.0% | 2.3% | 2.4% | 2.5% | 2.6% | 2.7% | 2.8% | 2.9% | 3.4% |
8.0% | 9.0% | 2.4% | 2.5% | 2.6% | 2.7% | 2.8% | 2.9% | 3.0% | 3.5% |
7.0% | 8.0% | 2.5% | 2.6% | 2.7% | 2.8% | 2.9% | 3.0% | 3.1% | 3.6% |
6.0% | 7.0% | 2.6% | 2.7% | 2.8% | 2.9% | 3.0% | 3.1% | 3.2% | 3.7% |
5.0% | 6.0% | 2.7% | 2.8% | 2.9% | 3.0% | 3.1% | 3.2% | 3.3% | 3.8% |
4.0% | 5.0% | 2.8% | 2.9% | 3.0% | 3.1% | 3.2% | 3.3% | 3.4% | 3.9% |
3.0% | 4.0% | 3.0% | 3.1% | 3.2% | 3.3% | 3.4% | 3.5% | 3.6% | 4.1% |
2.0% | 3.0% | 3.2% | 3.3% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% | 4.3% |
1.0% | 2.0% | 3.4% | 3.5% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% | 4.5% |
.0% | 1.0% | 3.6% | 3.7% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% | 4.7% |
-1.0% | .0% | 3.8% | 3.9% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.9% |
-2.0% | -1.0% | 3.9% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.5% | 5.0% |
-3.0% | -2.0% | 4.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.5% | 4.6% | 5.1% |
-4.0% | -3.0% | 4.1% | 4.2% | 4.3% | 4.4% | 4.5% | 4.6% | 4.7% | 5.2% |
-5.0% | -4.0% | 4.2% | 4.3% | 4.4% | 4.5% | 4.6% | 4.7% | 4.8% | 5.3% |
-6.0% | -5.0% | 4.3% | 4.4% | 4.5% | 4.6% | 4.7% | 4.8% | 4.9% | 5.4% |
-7.0% | -6.0% | 4.4% | 4.5% | 4.6% | 4.7% | 4.8% | 4.9% | 5.0% | 5.5% |
-8.0% | -7.0% | 4.5% | 4.6% | 4.7% | 4.8% | 4.9% | 5.0% | 5.1% | 5.6% |
-9.0% | -8.0% | 4.6% | 4.7% | 4.8% | 4.9% | 5.0% | 5.1% | 5.2% | 5.7% |
-10.0% | -9.0% | 4.8% | 4.9% | 5.0% | 5.1% | 5.2% | 5.3% | 5.4% | 5.9% |
-11.0% | -10.0% | 5.0% | 5.1% | 5.2% | 5.3% | 5.4% | 5.5% | 5.6% | 6.1% |
-12.0% | -11.0% | 5.2% | 5.3% | 5.4% | 5.5% | 5.6% | 5.7% | 5.8% | 6.3% |
under | -12.0% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% | 6.4% |
[PL 2017, c. 284, Pt. CCCCC, §4 (AMD).]
[PL 1997, c. 745, §3 (AMD); PL 2017, c. 284, Pt. CCCCC, §4 (AMD).]
A | B | C | D | E | |
Contribution Category | % of Taxable Payrolls From To | Experience Factors | Phase-in Experience Factors 2002 and 2003 | Phase-in Experience Factors 2000 and 2001 | |
1 | 00.00 | 05.00 | .30 | .38750 | .4750 |
2 | 05.01 | 10.00 | .35 | .43125 | .5125 |
3 | 10.01 | 15.00 | .40 | .47500 | .5500 |
4 | 15.01 | 20.00 | .45 | .51875 | .5875 |
5 | 20.01 | 25.00 | .50 | .56250 | .6250 |
6 | 25.01 | 30.00 | .55 | .60625 | .6625 |
7 | 30.01 | 35.00 | .60 | .65000 | .7000 |
8 | 35.01 | 40.00 | .65 | .69375 | .7375 |
9 | 40.01 | 45.00 | .70 | .73750 | .7750 |
10 | 45.01 | 50.00 | .75 | .78125 | .8125 |
11 | 50.01 | 55.00 | .80 | .82500 | .8500 |
12 | 55.01 | 60.00 | .90 | .91250 | .9250 |
13 | 60.01 | 65.00 | 1.00 | 1.00000 | 1.0000 |
14 | 65.01 | 70.00 | 1.10 | 1.08750 | 1.0750 |
15 | 70.01 | 75.00 | 1.25 | 1.21875 | 1.1875 |
16 | 75.01 | 80.00 | 1.40 | 1.35000 | 1.3000 |
17 | 80.01 | 85.00 | 1.60 | 1.52500 | 1.4500 |
18 | 85.01 | 90.00 | 1.90 | 1.78750 | 1.6750 |
19 | 90.01 | 95.00 | 2.20 | 2.05000 | 1.9000 |
20 | 95.01 | 100.00 | 2.60 | 2.40000 | 2.2000 |
A | B | C | |
Reserve | Schedule | Planned | |
Multiple | Yield | ||
Over 1.58 | A | 0.6% | |
1.50 – 1.57 | B | 0.7% | |
1.42 – 1.49 | C | 0.8% | |
1.33 – 1.41 | D | 0.9% | |
1.25 – 1.32 | E | 1.0% | |
.50 – 1.24 | F | 1.1% | |
.25 – .49 | G | 1.2% | |
Under .25 | H | 1.3% |
[PL 2019, c. 585, §3 (AMD); PL 2019, c. 616, Pt. EE, §§1, 2 (AMD).]
[PL 2015, c. 107, §1 (RPR).]
[PL 2015, c. 107, §2 (AMD).]
[PL 2013, c. 314, §§4, 5 (AMD).]
[PL 1981, c. 16, §10 (AMD).]
[PL 1973, c. 563, §4 (RP).]
[PL 1977, c. 675, §27 (AMD).]
[PL 2021, c. 456, §31 (AMD).]
[PL 2019, c. 585, §4 (AMD).]
[PL 1983, c. 351, §24 (AMD).]
[PL 1979, c. 651, §§30, 47 (AMD).]
[PL 1979, c. 651, §§44, 47 (AMD).]
[PL 2021, c. 456, §32 (AMD).]
[PL 1977, c. 570, §37 (NEW).]