An Act To Clarify Filing Methods for Quarterly Payroll Reports
Maine Legislature, Session 127, LD 0702
Committee: Labor, Commerce, Research and Economic Development
Sponsors: HERBIG, VOLK, AUSTIN, LOCKMAN, WARD, PATRICK
Amends: 26 MRSA §1082, 26 MRSA §1161

Legislative Document 
No. 702 
H.P. 478 
House of Representatives, March 5, 2015 
An Act To Clarify Filing Methods for Quarterly Payroll Reports 
Submitted by the Department of Labor pursuant to Joint Rule 204. 
Reference to the Committee on Labor, Commerce, Research and Economic Development 
suggested and ordered printed. 
ROBERT B. HUNT 
Clerk 
Presented by Representative HERBIG of Belfast. 
Cosponsored by Senator VOLK of Cumberland and 
Representatives: AUSTIN of Gray, LOCKMAN of Amherst, WARD of Dedham, Senator: 
PATRICK of Oxford. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  26 MRSA §1082, sub-§13, as amended by PL 1995, c. 657, §1 and 
affected by §10, is further amended to read: 
13.  Filing payroll reports; penalty.  The commission may prescribe rules for the 
filing of payroll reports for the employing units in the State.  Each employing unit shall 
submit a quarterly payroll report by electronic submission or on those forms prescribed 
by the bureau prescribes and these.  These quarterly reports are due in the office of the 
bureau, or of any duly constituted agent of the bureau, on or before the last day of the 
month following the close of the calendar quarter for which the reports relate.  The failure 
on the part of any employing unit to file the payroll reports within this time frame renders 
the employing unit liable for a penalty of $25 or 10% of the tax due, whichever is greater. 
Provided that in In the case of executive, administrative and professional employees, and 
outside sales representatives, as defined in Part 541 of the Rules and Regulations 
promulgated under the Fair Labor Standards Act of 1938, as amended as of June 30, 
1971, the commissioner, upon the request of an employer of those individuals, may 
approve an alternative method for obtaining from that employer necessary wage 
information relative to those employees. 
Sec. 2.  26 MRSA §1161, as amended by PL 2003, c. 164, §1, is further amended 
to read: 
§1161.  Accounts and deposit 
The Treasurer of State is the ex officio treasurer and custodian of the Unemployment 
Compensation Fund and shall administer the fund in accordance with the directions of the 
commissioner. The Treasurer of State shall maintain within the fund 4 separate accounts: 
1.  Clearing account. A clearing account for all money payable to the trust fund 
account that is not deposited into the combined unemployment insurance contributions 
and income tax withholding deposit account;  
2.  Trust fund account. An unemployment trust fund account;  
3.  Benefit account. A benefit account; and  
4.  Tax deposit account.  A clearing account for that portion of unemployment 
insurance contributions payable to the trust fund account from the combined money of 
unemployment insurance contributions and state income tax withholding payments 
deposit account. 
All money payable to the fund, upon receipt by the commissioner, must be forwarded 
to the Treasurer of State, who shall immediately deposit it in the clearing account or the 
combined unemployment insurance contributions and income tax withholding deposit 
account. Refunds payable pursuant to section 1043, subsection 11, paragraph F, 
subparagraph (2) or section 1225 may be paid from the clearing account, the combined 
unemployment insurance contributions and income tax withholding deposit account or 
the benefit account upon warrants prepared by the commissioner and signed by the State 
Controller. After clearance, all other money in the clearing account and all of the 
unemployment compensation money in the combined unemployment insurance 
contributions and income tax withholding deposit account must be immediately deposited 
with the Secretary of the Treasury of the United States of America to the credit of the 
account of this State in the Unemployment Trust Fund, established and maintained 
pursuant to Section 904 of the Social Security Act, as amended, any provisions of law in 
this State relating to the deposit, administration, release or disbursement of money in the 
possession or custody of this State to the contrary notwithstanding. The benefit account 
must consist of all money requisitioned from this State's account in the Unemployment 
Trust Fund. 
Except as otherwise provided, money in the clearing, combined unemployment 
insurance contributions and income tax withholding deposit and benefit accounts may be 
deposited by the Treasurer of State, under the direction of the commissioner, in any bank 
or public depository in which general funds of the State may be deposited, but no public 
deposit insurance charge or premium may be paid out of the fund. 
The Governor is authorized to apply for advances to the account of this State in the 
Unemployment Trust Fund in accordance with the provisions of Title XII of the Social 
Security Act, 42 United States Code, Section 1321, as amended, or under any other Act 
of Congress extending such authority, in order to secure to this State and its citizens the 
advantages available under the provisions of Title XII of the Social Security Act. 
SUMMARY 
This bill allows for employers to file separate quarterly state withholding and 
unemployment tax forms electronically. It also renames the combined unemployment 
insurance contributions and income tax withholding account within the Unemployment 
Compensation Fund administered by the Commissioner of Labor the tax deposit account.