Maine Code § 26-1043

Definitions
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As used in this chapter, unless the context clearly requires otherwise, the following words shall
have the following meanings.
1. Agricultural labor.
A. On and after January 1, 1978, "agricultural labor" includes any service performed:
(1) On a farm, in the employ of any person, in connection with cultivating the soil or in
connection with raising or harvesting any agricultural, aquacultural, or horticultural
commodity, including the raising, shearing, feeding, caring for, training and management of
livestock, bees, poultry and fur-bearing animals and wildlife;
(2) In the employ of the owner or tenant or other operator of a farm, in connection with the
operation, management, conservation, improvement or maintenance of such farm and its tools
and equipment, or in salvaging timber or clearing land of brush and other debris left by a
hurricane, if the major part of such service is performed on a farm;
(3) In connection with the production or harvesting of any commodity defined as an
agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended, 12
U.S.C. 1141J, or in connection with the ginning of cotton, or in connection with the operation
or maintenance of ditches, canals, reservoirs or waterways, not owned or operated for profit,
used exclusively for supplying and storing water for farming purposes;
(4) In the employ of the operator of a farm, in handling, planting, drying, packing, packaging,
processing, freezing, grading, storing or delivering to storage or to market or to a carrier for
transportation to market, in its unmanufactured state, any agricultural or horticultural

commodity; but only if such operator produced more than 1/2 of the commodity with respect
to which such service is performed; in the employ of a group of operators of farms, or a
cooperative organization of which such operators are members, in the performance of service
described in this subparagraph, but only if such operators produced more than 1/2 of the
commodity with respect to which such service is performed. The provisions of this
subparagraph shall not be deemed to be applicable with respect to service performed in
connection with commercial canning or commercial freezing or in connection with any
agricultural or horticultural commodity after its delivery to a terminal market for consumption;
hatching or processing of poultry, transportation of poultry; grading of eggs or packing of eggs,
transportation of eggs; the processing of any meat product or the transportation of any meat
product; or to any potato packing business which customarily operates during a regularly
recurring period of at least 140 working days in a calendar year; or
(5) On a farm operated for profit if such service is not in the course of the employer's trade or
business. [PL 1979, c. 515, §1-A (AMD).]
B. As used in paragraph A, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal
and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures
used primarily for the raising of agricultural or horticultural commodities, and orchards. [PL 1977,
c. 570, §1 (NEW).]
[PL 1979, c. 515, §1-A (AMD).]
1-A. Annual average weekly wage. "Annual average weekly wage," as used to establish the
maximum weekly benefit amount for purposes of this chapter, means 1/52 of aggregate total wages
paid in Maine covered employment, as reported on employer contribution reports for the calendar year,
divided by the arithmetic mean of midmonth weekly covered employment reported on employer
contribution reports for the calendar year.
[PL 1985, c. 591, §1 (NEW).]
2. Annual payroll. "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.
[PL 2017, c. 117, §1 (AMD).]
3. Base period. "Base period" means the first 4 of the last 5 completed calendar quarters
immediately preceding the first day of an individual's benefit year; except that, if the first quarter of the
last 5 completed calendar quarters was included in the base period applicable to an individual's previous
benefit year, that individual's base period is the last 4 completed calendar quarters. In the case of a
combined-wage claim pursuant to the arrangement approved by the secretary in accordance with
section 1082, subsection 12, the base period is that applicable under the unemployment compensation
law of the paying state.
[RR 2023, c. 2, Pt. E, §72 (COR).]
3-A. Alternate base period. For benefit years effective on or after September 27, 1992 for any
individual who fails to meet the eligibility requirements of section 1192-A, subsection 2, paragraph F
in the base period as defined in subsection 3, the Department of Labor shall make a redetermination of
eligibility based on a base period that consists of the last 4 completed calendar quarters immediately
preceding the first day of the individual's benefit year. This base period is known as the "alternate base
period." If wage information for the most recent quarter of the alternate base period is not available to
the department from regular quarterly reports of wage information that is systematically accessible, the
department shall gather the necessary data in accordance with rules established for this purpose.
If the department receives information from the employer that causes a revised monetary determination
under this subsection, benefits received prior to that revision may not constitute an overpayment of

benefits as long as the claimant did not knowingly misrepresent information requested by the
department.
Wages that fall within the base period of claims established under this subsection are not available for
reuse in qualifying for any subsequent benefit years under section 1192-A.
In the case of a combined-wage claim pursuant to the arrangement approved by the United States
Secretary of Labor in accordance with section 1082, subsection 12, the base period is that base period
applicable under the unemployment compensation law of the paying state.
[PL 2025, c. 235, §1 (AMD).]
4. Benefits. "Benefits" means the money payments payable to an individual, as provided in this
chapter, with respect to that individual's unemployment.
[RR 2023, c. 2, Pt. E, §73 (COR).]
5. Benefit year. "Benefit year" means the one-year period beginning with the date with respect to
which an insured worker files a request for determination of the worker's insured status, and thereafter
the one-year period beginning with the date with respect to which the worker next files such a request
after the end of the worker's last preceding benefit year. If an insured worker files a request for
determination of the worker's insured status during a week in which one calendar quarter ends and
another begins, the benefit year for applicable base period identity purposes is deemed to begin on the
first day of the new calendar quarter.
A. [PL 1985, c. 591, §2 (RP).]
B. [PL 2025, c. 235, §2 (RP).]
In the case of a combined-wage claim pursuant to the arrangement approved by the secretary in
accordance with section 1082, subsection 12, the benefit year is that applicable under the
unemployment compensation law of the paying state.
[PL 2025, c. 235, §2 (AMD).]
5-A. Bureau of Unemployment Compensation. "Bureau" means the Bureau of Unemployment
Compensation, the former Division of Unemployment Compensation in the Bureau of Employment
Security.
[PL 1995, c. 560, Pt. G, §10 (RPR).]
5-A. Bureau of Employment Security.
[PL 1979, c. 579, §3 (NEW); PL 1979, c. 651, §47 (RP).]
6. Calendar quarter. "Calendar quarter" means the period of 3 consecutive calendar months
ending on March 31st, June 30th, September 30th or December 31st.
6-A. Client company. "Client company" means a person, association, partnership, corporation or
other entity that leases employees from an employee leasing company pursuant to contract.
[PL 1991, c. 468, §2 (NEW).]
7. Commission. "Commission" means the 3-member Unemployment Insurance Commission.
[PL 1983, c. 351, §3 (AMD).]
7-A. Commissioner. "Commissioner" means the Commissioner of Labor.
[PL 1981, c. 168, §10 (AMD).]
7-B. Domestic abuse. "Domestic abuse" means any of the following acts between any family or
household members or sexual partners whether or not they have lived together:
A. Attempting to cause or causing bodily injury or offensive physical contact including sexual
assaults; [PL 1991, c. 560, §1 (NEW).]

B. Attempting to place or placing another in fear of bodily injury through any course of conduct
including, but not limited to, threatening, harassing or tormenting behavior; [PL 1991, c. 560, §1
(NEW).]
C. Compelling a person by force, threat of force or intimidation to engage in conduct from which
the person has a right or privilege to abstain or to abstain from conduct in which the person has a
right to engage; [PL 1991, c. 560, §1 (NEW).]
D. Knowingly restricting substantially the movements of another person without that person's
consent or other lawful authority by: removing that person from that person's residence, place of
business or school; moving that person a substantial distance from the vicinity where that person
was found; or confining that person for a substantial period either in the place where the restriction
commenced or in a place to which that person has been moved; [PL 1991, c. 560, §1 (NEW).]
E. Communicating to a person a threat to commit, or cause to be committed, a crime of violence
dangerous to human life against the person to whom the communication is made or another, and
the natural and probable consequence of the threat, whether or not that consequence in fact occurs,
is to place the person to whom the threat is communicated, or the person against whom the threat
is made, in reasonable fear that the crime will be committed; or [PL 1991, c. 560, §1 (NEW).]
F. Repeatedly intimidating or harassing a person with the intention of causing fear or intimidation.
[PL 1991, c. 560, §1 (NEW).]
[PL 1991, c. 560, §1 (NEW).]
8. Money payments to the State Unemployment Compensation Fund.
A. "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 the employer. [RR 2023,
c. 2, Pt. E, §74 (COR).]
B. "Payments in lieu of contributions" means the money payments made into the fund by an
employer pursuant to section 1221, subsections 11 and 13. [PL 1973, c. 555, §6 (RPR).]
[RR 2023, c. 2, Pt. E, §74 (COR).]
8-A. Employee leasing company. "Employee leasing company" means a business entity that
engages in the business of leasing employees to client companies without the client company severing
an employer-employee relationship with the employees for services performed for the client company.
[PL 1991, c. 468, §2 (NEW).]
9. Employer. "Employer" means:
A. [PL 1979, c. 541, Pt. A, §175 (RP).]
A-1. Any employing unit which:
(1) During any calendar quarter in either the current or preceding calendar year paid wages of
$1,500 or more; or
(2) For some portion of a day in each of 20 different weeks, whether or not such weeks were
consecutive, within either the current or the preceding calendar year, has or had in employment
one or more individuals, irrespective of whether the same individual was employed in each
such day; [PL 1979, c. 541, Pt. A, §176 (AMD).]
B. Any individual or employing unit which acquired the organization, trade or business, or
substantially all the assets thereof, of another which at the time of such acquisition was an employer
subject to this chapter;
C. Any individual or employing unit which acquired the organization, trade or business, or
substantially all the assets thereof, of another employing unit not an employer subject to this chapter
and which, if subsequent to such acquisition it were treated as a single unit with such other

employing unit, would be an employer under paragraphs A, A-1 or H; [PL 1971, c. 538, §5
(AMD).]
D. Any employing unit which together with one or more other employing units is owned or
controlled, by legally enforceable means or otherwise, directly or indirectly by the same interests,
or which owns or controls one or more other employing units, by legally enforceable means or
otherwise, and which, if treated as a single unit with such other employing unit, or interests, or
both, would be an employer under paragraph A-1, H or J; [PL 1985, c. 348, §1 (AMD).]
E. Any employing unit not an employer by reason of any other paragraph of this subsection, for
which within either the current or preceding calendar year service in employment is or was
performed with respect to which such employing unit is liable for any federal tax against which
credit may be taken for contributions required to be paid into a State Unemployment Fund; or
which, as a condition for approval of this chapter for full tax credit against the tax imposed by the
Federal Unemployment Tax Act, is required, pursuant to such Act, to be an employer under this
chapter; [PL 1971, c. 538, §5 (AMD).]
F. Any employing unit which, having become an employer under paragraphs A, A-1, B, C, D, E,
G, H, J or K has not, under section 1222, ceased to be an employer subject to this chapter, or for
the effective period of its election pursuant to section 1222, subsection 3, any other employing unit
which has elected to become fully subject to this chapter; [PL 1979, c. 541, Pt. A, §177 (AMD).]
G. Any individual or employing unit that acquired any part of the organization, trade or business
or assets of another, and the acquired part, had it previously been treated as a separate unit, would
have been an employer under paragraphs A, A-1, H or J; [PL 1997, c. 293, §1 (AMD).]
H. Any employing unit for which service in employment, as defined in subsection 11, paragraph
A-1, subparagraph (3) is performed after December 31, 1971; [PL 1971, c. 538, §6 (NEW).]
I. Any employing unit for which service in employment, as defined in subsection 11, paragraph
A-1, subparagraph (1), is performed after December 31, 1971; [PL 1971, c. 538, §6 (NEW).]
J. Any employing unit for which agricultural labor as defined in subsection 11, paragraph A-2 is
performed after December 31, 1977; [PL 1977, c. 570, §4 (NEW).]
K. Any employing unit for which domestic service in employment as defined in subsection 11,
paragraph A-3 is performed after December 31, 1977; [PL 1977, c. 570, §4 (NEW).]
L. In determining whether or not an employing unit for which service, other than domestic service,
is also performed is an employer under paragraphs A-1, H, I or J, wages earned or the employment
of an employee performing domestic service after December 31, 1977, shall not be taken into
account; or [PL 1979, c. 541, Pt. A, §178 (AMD).]
M. In determining whether or not an employing unit for which service, other than agricultural
labor, is also performed is an employer under paragraphs A-1, H, I or K, the wages earned or the
employment of an employee performing service in agricultural labor after December 31, 1977, shall
not be taken into account. If an employing unit is determined an employer of agricultural labor,
such employing unit shall be determined an employer for the purposes of paragraph A-1. [PL
1977, c. 570, §4 (NEW).]
N. If 2 or more related corporations concurrently employ the same individual and compensate that
individual through a common paymaster which is one of the corporations, those corporations shall
be considered to be a single employer, and each of the corporations shall be considered to have
paid as wages to the individual only the amounts actually disbursed by it to the individual and shall
not be considered to have paid as wages to the individual amounts actually disbursed to the
individual by another of the corporations. [PL 1979, c. 146 (NEW).]
[PL 1997, c. 293, §1 (AMD).]

10. Employing unit. "Employing unit" means an individual or type of organization, including a
partnership, association, trust, estate, joint stock company, insurance company or corporation, whether
domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal
representative of a deceased person, that has or subsequent to January 1, 1935 had in its employ one or
more individuals performing services for it within this State. On and after January 1, 1978, "employing
unit" includes the State or any of its instrumentalities or any political subdivision thereof or any of its
instrumentalities or any instrumentality of more than one of the foregoing or any instrumentality of any
of the foregoing and one or more other states or political subdivisions. All individuals performing
services within this State for an employing unit that maintains 2 or more separate establishments within
this State are deemed to be employed by a single employing unit for all the purposes of this chapter.
Whenever an employing unit contracts with or has under it a contractor or subcontractor for work that
is part of its usual trade, occupation, profession or business, unless the employing unit as well as each
such contractor or subcontractor is an employer by reason of subsection 9 or section 1222, subsection
3, the employing unit for all the purposes of this chapter is deemed to employ each individual in the
employ of each such contractor or subcontractor for each day during which that individual is engaged
in performing such work; except that each such contractor or subcontractor who is an employer by
reason of subsection 9 or section 1222, subsection 3 is alone liable for the employer's contributions
measured by wages to individuals in the employer's employ and except that an employing unit who
becomes liable for and pays contributions with respect to individuals in the employ of any such
contractor or subcontractor who is not an employer by reason of subsection 9 or section 1222,
subsection 3 may recover the same from the contractor or subcontractor. Each individual employed to
perform or to assist in performing the work of an agent or employee of an employing unit is deemed to
be employed by the employing unit for all the purposes of this chapter, whether the individual was
hired or paid directly by the employing unit or by the agent or employee, as long as the employing unit
had actual or constructive knowledge of the work.
[RR 2023, c. 2, Pt. E, §75 (COR).]
11. Employment. "Employment," except as otherwise provided in paragraph F, subparagraph (2),
means any service performed prior to July 26, 1940 which was employment as defined in this subsection
prior to such date, and subject to the other provisions of this subsection service performed after July
26, 1940, including service in interstate commerce, performed for wages or under any contract of hire,
written or oral, expressed or implied.
If the services performed during 1/2 or more of any pay period by an individual for the person
employing that individual constitute employment, all the services of that individual for that period are
deemed to be employment; but if the services performed during more than 1/2 of any pay period by an
individual for the person employing that individual do not constitute employment, then none of the
services of that individual for that period are deemed to be employment. As used in this paragraph, the
term "pay period" means a period of not more than 31 consecutive days for which a payment of
remuneration is ordinarily made to an individual by the person employing that individual. This
paragraph is not applicable with respect to services performed in a pay period by an individual for the
person employing that individual when any of such service is excepted by paragraph F, subparagraph
(3).
A. The term "employment" shall include an individual's entire service, performed within or both
within and without this State if:
(1) The service is localized in this State; or
(2) The service is not localized in any state but some of the service is performed in this State
and the base of operations, or if there is no base of operations, then the place from which such
service is directed or controlled, is in this State, or the base of operations or place from which
such service is directed or controlled is not in any state in which some part of the service is
performed, but the individual's residence is in this State.

(3) The term "employment" shall include an individual's service, wherever performed within
the United States or Canada, in the employ of an American employer, other than service which
is deemed employment under the unemployment compensation law of any other state or
Canada, and the place from which the service is directed or controlled is in this State. [PL
1979, c. 515, §2 (AMD).]
A-1. After December 31, 1971, employment includes:
(1) Notwithstanding paragraph F, except as herein provided, service performed by an
individual, prior to January 1, 1978, in the employ of this State or any of its instrumentalities,
or in the employ of this State and one or more states or their instrumentalities, for a hospital or
institution of higher education located in this State, provided that such service is excluded from
employment as defined in the Federal Unemployment Tax Act solely by reason of Section 3306
(c)(7) of that Act and service performed after December 31, 1977, in the employ of this State
or any of its instrumentalities or any political subdivision thereof or any of its instrumentalities
or any instrumentality of more than one of the foregoing or any instrumentality of any of the
foregoing and one or more other states or political subdivisions; provided that such service is
excluded from "employment" as defined in the Federal Unemployment Tax Act by Section
3306 (c)(7) of that Act and is not excluded under paragraph F, subparagraph (17);
(2) Any service performed by an individual as an agent-driver or commission-driver engaged
in laundry or dry-cleaning services, or in distributing meat products, vegetable products, fruit
products, bakery products, beverages, other than milk, for that individual's principal; as a
traveling or city sales representative, other than as an agent-driver or commission-driver,
engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, that
individual's principal, except for side-line sales activities on behalf of some other person, of
orders from wholesalers, retailers, contractors or operators of hotels, restaurants or other similar
establishments for merchandise for resale or supplies for use in their business operations;
(3) Notwithstanding paragraph F, except as herein provided, service performed in the employ
of a religious, charitable, educational or other organization that is excluded from the term
employment as defined in the Federal Unemployment Tax Act solely by reason of Section 3306
(c)(8) of that Act; and the organization had 4 or more individuals in employment for some
portion of a day in each of 20 different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, regardless of whether they were employed
at the same moment of time; and such services are not excluded under paragraph F,
subparagraph (17), divisions (a) through (i);
(4) The service of an individual who is a citizen of the United States, performed outside the
United States, after December 31, 1971, except in Canada, in the employ of an American
employer, other than service that is deemed employment under paragraph A, if:
(a) The employer's principal place of business in the United States is located in this State;
(b) The employer has no place of business in the United States, but the employer is an
individual who is a resident of this State; or the employer is a corporation that is organized
under the laws of this State; or the employer is a partnership or a trust and the number of
the partners or trustees who are residents of this State is greater than the number who are
residents of any other state;
(c) None of the criteria of divisions (a) and (b) is met but the employer has elected coverage
in this State or, the employer having failed to elect coverage in any state, the individual has
filed a claim for benefits, based on such service, under the law of this State; or
(d) An American employer, for purposes of this subparagraph, means a person who is an
individual who is a resident of the United States; or a partnership if 2/3 or more of the

partners are residents of the United States; or a trust, if all of the trustees are residents of
the United States; or a corporation organized under the laws of the United States or of any
state. [PL 2011, c. 691, Pt. A, §26 (AMD).]
A-2. After December 31, 1977, employment shall include:
(1) Service performed by an individual in agricultural labor as defined in subsection 1 when:
(a) Such service is performed for a person who:
(i) During any calendar quarter in either the current or preceding calendar year paid
wages of $20,000 or more to individuals employed in agricultural labor; or
(ii) For some portion of a day in each of 20 different calendar weeks, whether or not
such weeks were consecutive, in either the current or the preceding calendar year,
employed in agricultural labor 10 or more individuals, regardless of whether they were
employed at the same moment of time.
(b) Notwithstanding the provisions of subsection 10, for the purposes of this paragraph
any individual who is a member of a crew furnished by a crew leader to perform service in
agricultural labor for any other person shall be treated as an employee of such crew leader:
(i) If such crew leader holds a valid certificate of registration under the Farm Labor
Contractor Registration Act of 1963, or substantially all the members of such crew
operate or maintain tractors, mechanized harvesting or cropdusting equipment, or any
other mechanized equipment, which is provided by such crew leader; and
(ii) If such individual is not an employee of such other person within the meaning of
subsection 9.
(c) For the purposes of this paragraph, in the case of any individual who is furnished by a
crew leader to perform services in agricultural labor for any other person and who is not
treated as an employee of such crew leader under division (b):
(i) Such other person and not the crew leader shall be treated as the employer of such
individuals; and
(ii) The other person must be treated as having paid wages to the individual in an
amount equal to the amount of wages paid to the individual by the crew leader, either
on the crew leader's own behalf or on behalf of the other person for the service in
agricultural labor performed for the other person.
(d) For the purposes of this paragraph, the term "crew leader" means an individual who:
(i) Furnishes individuals to perform service in agricultural labor for any other person;
(ii) Pays either on the crew leader's own behalf or on behalf of the other person the
individuals so furnished by the crew leader for the service in agricultural labor
performed by the individuals; and
(iii) Has not entered into a written agreement with the other person under which the
crew leader is designated as an employee of the other person. [RR 2023, c. 2, Pt. E,
§§77, 78 (COR).]
A-3. After December 31, 1977, the term "employment" shall include domestic service in a private
home, local college club or local chapter of a college fraternity or sorority performed for a person
who paid wages of $1,000 or more after December 31, 1977, in the current calendar year or the
preceding calendar year to individuals employed in such domestic service in any calendar quarter.
[PL 1977, c. 570, §11 (NEW).]

B. Services performed within this State but not covered under paragraph A shall be deemed to be
employment subject to this chapter, if contributions are not required and paid with respect to such
services under an unemployment compensation or employment security law of any other state or
of the Federal Government.
C. Services not covered under paragraph A, and performed entirely without this State, with respect
to no part of which contributions are required and paid under an unemployment compensation or
employment security law of any other state or of the Federal Government, shall be deemed to be
employment subject to this chapter, if the individual performing such services is a resident of this
State and the bureau approves the election of the employing unit for whom such services are
performed that the entire service of such individual shall be deemed to be employment subject to
this chapter. [PL 1979, c. 651, §§44,47 (AMD).]
D. Service is considered to be localized within a state if:
(1) The service is performed entirely within a state; or
(2) The service is performed both within and outside a state, but the service performed outside
a state is incidental to the individual's service within the State, including service that is
temporary or transitory in nature or consists of isolated transactions.
Notwithstanding any other provisions of this section, "employment" includes all service performed
after January 1, 1947 by an officer or member of the crew of an American vessel on or in connection
with the vessel, as long as the operating office from which the operations of the vessel operating
on navigable waters within, or within and outside, the United States are ordinarily and regularly
supervised, managed, directed or controlled is within the State. [PL 2023, c. 405, Pt. A, §99
(RPR).]
E. Services performed by an individual for remuneration are considered to be employment subject
to this chapter unless it is shown to the satisfaction of the bureau that the individual is free from the
essential direction and control of the employing unit, both under the individual's contract of service
and in fact, and the employing unit proves that the individual meets all of the criteria in
subparagraph (1) and criteria of at least 3 divisions of subparagraph (2). In order for an individual
to be considered an independent contractor:
(1) The following criteria must be met:
(a) The individual has the essential right to control the means and progress of the work
except as to final results;
(b) The individual is customarily engaged in an independently established trade,
occupation, profession or business;
(c) The individual has the opportunity for profit and loss as a result of the services being
performed for the other individual or entity;
(d) The individual hires and pays the individual's assistants, if any, and, to the extent such
assistants are employees, supervises the details of the assistants' work; and
(e) The individual makes the individual's services available to some client or customer
community even if the individual's right to do so is voluntarily not exercised or is
temporarily restricted; and
(2) At least 3 of the following criteria must be met:
(a) The individual has a substantive investment in the facilities, tools, instruments,
materials and knowledge used by the individual to complete the work;
(b) The individual is not required to work exclusively for the other individual or entity;

(c) The individual is responsible for satisfactory completion of the work and may be held
contractually responsible for failure to complete the work;
(d) The parties have a contract that defines the relationship and gives contractual rights in
the event the contract is terminated by the other individual or entity prior to completion of
the work;
(e) Payment to the individual is based on factors directly related to the work performed
and not solely on the amount of time expended by the individual;
(f) The work is outside the usual course of business for which the service is performed; or
(g) The individual has been determined to be an independent contractor by the federal
Internal Revenue Service. [PL 2011, c. 643, §6 (RPR); PL 2011, c. 643, §14 (AFF).]
F. The term "employment" does not include:
(1) Service performed in the employ of this State, or of any political subdivision thereof, or of
any instrumentality of this State or its political subdivisions, except as provided by this
subsection;
(2) Service performed in the employ of the United States Government or an instrumentality of
the United States immune under the Constitution of the United States from the contributions
imposed by this chapter, except that on and after January 1, 1940 to the extent that the Congress
of the United States has permitted states to require any instrumentalities of the United States to
make payments into an unemployment compensation fund under a state unemployment
compensation or employment security law, all of the provisions of this chapter are applicable
to such instrumentalities and to services performed for such instrumentalities in the same
manner, to the same extent and on the same terms as to all other employers, employing units,
individuals and services. If this State is not certified for any year by the Secretary of Labor
under the federal Internal Revenue Code, Section 3304, the payments required of such
instrumentalities with respect to that year must be refunded by the commissioner from the fund
in the same manner and within the same period as is provided in section 1225, subsection 5,
with respect to contributions erroneously collected;
(3) Service with respect to which unemployment compensation is payable under an
unemployment compensation system or employment security system established by an Act of
Congress. The commissioner is authorized and directed to enter into agreements with the proper
agencies under such an Act of Congress, which agreements become effective 10 days after
publication thereof in the manner provided in section 1082, subsection 2, for regulations, to
provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits
under this chapter, acquired rights to unemployment compensation under such an Act of
Congress, or who have, after acquiring potential rights to unemployment compensation under
such an Act of Congress, acquired rights to benefits under this chapter;
(4) Agricultural labor as defined in subsection 1, except as provided in paragraph A-2;
(5) Service performed by an individual who is an alien admitted to the United States to perform
agricultural labor pursuant to the United States Immigration and Nationality Act, Sections
214(c) and 101(a) (15) (H);
(6) Domestic service in a private home, except as provided in paragraph A-3;
(7) Service performed by an individual in the employ of that individual's child or spouse and
service performed by a child under 18 years of age in the employ of that child's parent, except
for periods of service for which unemployment insurance contributions are paid;

(8) Service performed by a student attending an elementary, secondary or postsecondary
school while participating in a cooperative program of education and occupational training or
on-the-job training that is part of the school curriculum;
(9) Service performed with respect to which unemployment compensation is payable under
the federal Railroad Unemployment Insurance Act, 52 Stat. 1094 (1938);
(10) Service performed in the employ of any other state or any political subdivision thereof or
any instrumentality of any one or more of the foregoing that is wholly owned by one or more
states or political subdivisions and any services performed in the employ of any instrumentality
of one or more other states or their political subdivisions to the extent that the instrumentality
is, with respect to such a service, immune under the Constitution of the United States from the
tax imposed by Section 3301 of the federal Internal Revenue Code, except as provided in
paragraph A-1, subparagraph (1);
(11) Service performed in any calendar quarter in the employ of any organization exempt from
income tax under the federal Internal Revenue Code, Section 501(a) other than an organization
described in the federal Internal Revenue Code, Section 401(a), or under Section 521, if the
remuneration for such service is less than $150;
(12) Service performed in the employ of a foreign government, including service as a consular
or other officer or employee or a nondiplomatic representative;
(13) Service performed in the employ of an instrumentality wholly owned by a foreign
government:
(a) If the service is of a character similar to that performed in foreign countries by
employees of the United States Government or an instrumentality thereof; and
(b) If the commissioner finds that the United States Secretary of State has certified to the
United States Secretary of the Treasury that the foreign government, with respect to whose
instrumentality exemption is claimed, grants an equivalent exemption with respect to
similar service performed in the foreign country by employees of the United States
Government and of instrumentalities thereof;
(14) Service performed as a student nurse in the employ of a hospital or a nurses' training
school by an individual who is enrolled and is regularly attending classes in a nurses' training
school chartered or approved pursuant to state law and service performed as an intern in the
employ of a hospital by an individual who has completed a 4-year course in a medical school
chartered or approved pursuant to state law;
(15) Service performed by an individual for a person as a real estate broker, a real estate sales
representative, an insurance agent or an insurance solicitor, if all such service performed by
that individual for that person is performed for remuneration solely by way of commission;
(16) Service performed by an individual under 18 years of age in the delivery or distribution
of newspapers or shopping news, except delivery or distribution to any point for subsequent
delivery or distribution;
(17) Service performed in the employ of any organization that is excluded from the term
"employment" as defined in the Federal Unemployment Tax Act solely by reason of 26 United
States Code, Section 3306(c)(7) or (8) if:
(a) Service is performed in the employ of a church or convention or association of churches
or an organization that is operated primarily for religious purposes and that is operated,
supervised, controlled or principally supported by a church or convention or association of
churches;

(b) Service is performed by a duly ordained, commissioned or licensed minister of a church
in the exercise of that minister's ministry or by a member of a religious order in the exercise
of duties required by that order;
(d) Service is performed in a facility conducted for the purpose of carrying out a program
of rehabilitation for individuals with intellectual or developmental disabilities who are
employed in capacities meeting the conditions set forth in section 666;
(e) Service is performed as part of an unemployment work-relief or work-training program
assisted or financed in whole or in part by any federal agency or an agency of a state or
political subdivision thereof by an individual receiving that work relief or work training;
(f) Service is performed in the employ of a hospital, as defined in subsection 26, by a
patient of that hospital;
(g) Service is performed by an inmate of a custodial or penal institution;
(h) Service is performed in the employ of a school, college or university if that service is
performed by a student who is enrolled and is regularly attending classes at such a school,
college or university; or
(i) Service is performed in the employ of a governmental entity referred to in paragraph
A-1, subparagraph (1) if that service is performed by an individual in the exercise of duties:
(i) As an elected official;
(ii) As a member of a legislative body or a member of the judiciary of a state or
political subdivision of a state;
(iii) As a member of the State National Guard or Air National Guard;
(iv) As an employee serving on a temporary basis in case of fire, storm, snow,
earthquake, flood or similar emergency;
(v) In a position that, under or pursuant to the laws of this State, is designated as a
major nontenured policy-making or advisory position or a policy-making or advisory
position the performance of the duties of which ordinarily does not require more than
8 hours per week; or
(vi) As an election official or election worker if the amount of remuneration received
by the individual during the calendar year for services as an election official or election
worker is less than $1,000;
(18) Service performed under a booth rental agreement or other rental agreement by:
(a) A hairdresser who holds a booth license and operates within another hairdressing
establishment; or
(b) A tattoo artist if the service performed by the tattoo artist is not subject to federal
unemployment tax;
(19) Service performed by a barber who holds a booth license and operates within another
barbering establishment if operated under a booth rental agreement or other rental agreement;
(20) Service performed by a contract interviewer engaged in marketing research or public
opinion interviewing when such interviewing is conducted in the field or over the telephone on
premises not used or controlled by the person for whom such contract services are being
provided;
(21) After December 31, 1981, service performed by an individual on a boat engaged in
catching fish or other forms of aquatic animal life, unless those services would be included in
the definition of "employment" for federal unemployment tax purposes under the Federal

Unemployment Tax Act, 26 United States Code, Section 3306(c), as amended. Also included
in this exemption are services performed in harvesting shellfish for depuration from designated
areas as authorized by Title 12, section 6856;
(22) Service performed by a member or leader of a musical group, band or orchestra or an
entertainer when the services are performed under terms of a contract entered into by the leader
or an agent of the musical group, band, orchestra or entertainer with an employing unit for
whom the services are being performed, if the leader or agent is not an employer by reason of
subsection 9 or of section 1222, subsection 3;
(23) Service performed in the delivery or distribution of newspapers or magazines to the
ultimate consumer by an individual who is compensated by receiving or retaining a commission
or profit on the sale of the newspaper or magazine;
(24) Service performed by a homeworker in the knitted outerwear industry as those terms are
defined, on September 19, 1985, in 29 Code of Federal Regulations, Part 530, Section 530.1;
(25) Service performed by a full-time student, as defined in subsection 30, in the employ of a
youth camp licensed under Title 22, section 2495 if the full-time student performed services in
the employ of the camp for less than 13 calendar weeks in the calendar year and the camp:
(a) Did not operate for more than 7 months in the calendar year and did not operate for
more than 7 months in the preceding calendar year; or
(b) Had average gross receipts for any 6 months in the preceding calendar year that were
not more than 33 1/3% of its average gross receipts for the other 6 months in the preceding
calendar year;
(26) Service performed by an individual as a home stitcher as long as that employment is not
subject to federal unemployment tax;
(27) Service performed by a person licensed as a guide as required by Title 12, section 12853,
as long as that employment is not subject to federal unemployment tax;
(28) Service performed by a direct seller as defined in 26 United States Code, Section
3508(b)(2). This subparagraph does not include a person selling major improvements or
renovations to the structure of a home, business or property;
(29) Service performed by lessees of taxicabs, as long as that employment is not subject to
federal unemployment tax. This subparagraph may not be construed to affect a determination
regarding a lessee's status as an independent contractor for workers' compensation purposes;
(30) Service provided by a dance instructor to students of a dance studio when there is a
contract between the instructor and the studio under which the instructor's services are not
offered exclusively to the studio, the studio does not control the scheduling of the days and
times of classes other than beginning and end dates, the instructor is paid by the class and not
on an hourly or salary basis, the compensation rate is the result of negotiation between the
instructor and the studio and the instructor is given the freedom to develop the curriculum;
(31) Service performed by participants enrolled in programs or projects under the Maine
Climate Corps Program established pursuant to Title 5, section 3257 or under national service
laws including the federal National and Community Service Act of 1990, as amended, 42
United States Code, Section 12501 et seq. and the federal Domestic Volunteer Service Act, as
amended, 42 United States Code, Section 4950 et seq.;
(32) Service of an author in furnishing text or other material to a publisher who:
(a) Does not control the author's work except to propose topics or to edit material
submitted;

(b) Does not restrict the author from publishing elsewhere;
(c) Furnishes neither a place of employment nor equipment for the author's use;
(d) Does not direct or control the time devoted to the work; and
(e) Pays only for material that is accepted for publication.
This exception does not apply if the employment is subject to federal unemployment tax;
(33) Service provided by an owner-operator of a truck or truck tractor while it is leased to a
motor carrier, as defined in 49 Code of Federal Regulations, Section 390.5 (2000), as long as
that employment is not subject to federal unemployment tax;
(34) Service performed by a professional investigator, as defined in Title 32, section 8103,
subsection 5, as long as that employment is not subject to federal unemployment tax and the
following requirements are met:
(a) There is a written contract between the professional investigator and the party
requesting services;
(b) The professional investigator offering the services operates independently of the party
requesting services, except for the time frame and quality of finished work as specified in
the contract;
(c) Compensation for services is negotiated between the 2 parties and is paid for each
service performed; and
(d) The party requesting services furnishes neither equipment nor the place of employment
to the professional investigator; and
(35) Service performed by an individual who volunteers for an employer or governmental
entity if the volunteer:
(a) Performs hours of service for the employer or governmental entity for civic, charitable
or humanitarian reasons, without promise, expectation or receipt of compensation for
services rendered. Although a volunteer may receive no compensation, a volunteer may
be paid expenses, reasonable benefits or a nominal fee to perform such services;
(b) Offers services freely and without pressure or coercion, direct or implied, from an
employer; and
(c) Is not otherwise employed by the same employer or governmental entity to perform
the same type of services as those for which the individual proposes to volunteer.
For purposes of this subparagraph, "governmental entity" has the same meaning as in section
1221, subsection 10. [PL 2025, c. 388, Pt. D, §32 (AMD).]
G. Notwithstanding any other provisions of this section, "employment" shall include service with
respect to which a tax is required to be paid under any federal law imposing a tax against which
credit may be taken for contributions required to be paid into a state unemployment fund or which
as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is
required to be covered under this chapter. [PL 1971, c. 538, §13 (AMD).]
[PL 2025, c. 388, Pt. D, §32 (AMD).]
12. Employment office. "Employment office" means a free public employment office, or branch
thereof, operated by this State or the United States or maintained as a part of a state-controlled system
of public employment offices.
13. Employment Security Administration Fund. "Employment Security Administration Fund"
means the Employment Security Administration Fund from which administrative expenses under this
chapter shall be paid.

14. Fund. "Fund" means the Unemployment Compensation Fund to which all contributions and
payments in lieu of contributions required and from which all benefits provided under this chapter shall
be paid.
[PL 1973, c. 555, §9 (AMD).]
15. Insured work. "Insured work" means employment by employers.
16. State and United States.
A. "State" includes the states of the United States, the District of Columbia, the Commonwealth
of Puerto Rico and the Virgin Islands. [PL 1977, c. 570, §17 (RPR).]
B. The term "United States" when used in a geographical sense includes the States, the District of
Columbia, the Commonwealth of Puerto Rico and the Virgin Islands. [PL 1977, c. 570, §17
(RPR).]
C. [PL 1979, c. 515, §4 (RP).]
[PL 1979, c. 515, §4 (AMD).]
17. Unemployment, total and partial. "Unemployment, total and partial," means:
A. An individual, including corporate officers, is considered "totally unemployed" in any week
with respect to which wages are not payable to the individual and during which the individual does
not perform services, except that remuneration payable or received as holiday pay is not considered
wages for the purpose of this subsection and except that any amounts received from the Federal
Government by members of the National Guard and organized reserve, including base pay and
allowances, or any amounts received as a volunteer firefighter or a volunteer emergency medical
services person, are not considered wages for the purpose of this subsection. [PL 1991, c. 193,
§2 (AMD).]
B. An individual, including corporate officers, is considered "partially unemployed" in any week
of less than full-time work if the individual's wages payable from any source for such week are not
$100 or more in excess of the weekly benefit amount the individual would be entitled to receive if
totally unemployed and eligible, except that remuneration payable or received as holiday pay is not
considered wages for the purpose of this subsection and except that any amounts received from the
Federal Government by members of the National Guard and organized reserve, including base pay
and allowances, or any amounts received as a volunteer firefighter, a volunteer emergency medical
services person or as an elected member of the Legislature, are not considered wages for the
purpose of this subsection. On the first Sunday of June 2022 and each first Sunday of June
thereafter, the excess earnings cap then in effect must be increased by the increase, if any, in the
cost of living. The increase in the cost of living must be measured by the percentage increase, if
any, as of December of the previous year over the level as of December of the year preceding that
year in the Consumer Price Index for Urban Wage Earners and Clerical Workers, CPI-W, for the
Northeast Region, or its successor index, as published by the United States Department of Labor,
Bureau of Labor Statistics or its successor agency, with the amount of the excess earnings cap
rounded up to the nearest dollar. [PL 2021, c. 456, §1 (AMD).]
C. An individual's week of unemployment commences only after the individual's registration at an
employment office, except as the commissioner may by rule otherwise prescribe. [PL 2021, c.
456, §2 (AMD).]
[PL 2021, c. 456, §§1, 2 (AMD).]
18. Unpaid wages. "Unpaid wages" means wages earned by an employee for employment from
employers which remain unpaid because the assets of the employer for whom such employment was
rendered are in the custody or control of an assignee for the benefit of creditors, receiver, trustee or any
other fiduciary appointed by or under the control of a court of competent jurisdiction and shall, for all

the purposes of this chapter, be deemed to be and shall be treated as though such wages had been paid
to such employee during the calendar quarter within which such wages were earned.
[PL 1973, c. 555, §11 (AMD).]
19. Wages. "Wages" means all remuneration for personal services, including commissions,
bonuses, severance or terminal pay, gratuities and the cash value of all remuneration in any medium
other than cash. The reasonable cash value of remuneration in any medium other than cash must be
estimated and determined in accordance with rules prescribed by the commissioner, except that:
A. For purposes of section 1221, the term "wages" does not include remuneration that exceeds the
first $12,000 that is paid in a calendar year to an individual by an employer or the employer's
predecessor for employment during any calendar year, unless that remuneration is subject to a tax
under a federal law imposing a tax against which credit may be taken for contributions required to
be paid into a state unemployment fund. The wages of an individual for employment with an
employer are subject to this exception whether earned in this State or any other state when the
employer-employee relationship is between the same legal entities; [PL 2017, c. 117, §3 (AMD).]
B. For purposes of section 1191, subsection 2; section 1192-A, subsection 2, paragraph F; and
section 1221, the term "wages" does not include:
(1) The amount of any payment, including any amount paid by an employer for insurance or
annuities, or into a fund, to provide for any such payment, made to, or on behalf of, an employee
or any of the employee's dependents under a plan or system established by an employer that
makes provision for the employer's employees generally, or for the employer's employees
generally and their dependents, or for a class or classes of the employer's employees, or for a
class or classes of the employer's employees and their dependents, on account of:
(a) Sickness or accident disability, but, in the case of payments made to an employee or
any of the employee's dependents, this subparagraph excludes from the term "wages" only
payments that are received under a workers' compensation law;
(b) Medical or hospitalization expenses in connection with sickness or accident disability;
or
(c) Death;
(1-A) Any payment on account of sickness or accident disability, or medical or hospitalization
expenses in connection with sickness or accident disability, made by an employer or a 3rd party
to, or on behalf of, an employee after the expiration of 6 calendar months following the last
calendar month in which the employee worked for that employer;
(2) The payment by an employing unit, without deduction from the remuneration of the
employee, of the tax imposed upon an employee under section 3101 of the Federal Insurance
Contributions Act, as amended, with respect to service performed after July 26, 1940, with
respect to remuneration paid to an employee for domestic service in a private home of the
employer or for agricultural labor;
(3) The amount of any payment, other than vacation or sick pay, to an individual after the
month in which the individual attains the age of 62, if the individual did not perform services
for the employing unit in the period for which such payment is made and is not expected to
perform service in the future for the payment; or
(4) The amount of any nominal fee or stipend to a volunteer whose service is excluded from
the definition of employment pursuant to subsection 11, paragraph F, subparagraph (35); [PL
2025, c. 235, §3 (AMD).]

C. With respect to weeks of unemployment beginning on or after January 1, 1978, wages for
insured work includes wages paid for previously uncovered services. For the purposes of this
paragraph, the term "previously uncovered services" means services:
(1) That were not employment as defined in subsection 11, and were not services covered
pursuant to section 1222, at any time during the one-year period ending December 31, 1975;
and
(2) That:
(a) Are agricultural labor, as defined in subsection 11, paragraph A-2 or domestic service
as defined in subsection 11, paragraph A-3; or
(b) Are services performed by an employee of this State or a political subdivision thereof,
or any of their instrumentalities as provided in subsection 11, paragraph A-1, subparagraph
(1), or by an employee of a nonprofit educational institution that is not an institution of
higher education, as provided in subsection 11, paragraph F, subparagraph (17), division
(i);
except to the extent that assistance under Title II of the Emergency Jobs and Unemployment
Assistance Act of 1974 was paid on the basis of such services; [PL 2011, c. 691, Pt. A, §28
(AMD).]
D. Nothing in this subsection may be construed to include as wages any payment that is not
included as wages under the Federal Unemployment Tax Act, 26 United States Code, Section
3306(b)(5) and (r), as amended, as of January 1, 1985; and [PL 2017, c. 117, §3 (AMD).]
E. Nothing in this subsection may be construed to exclude from wages any remuneration that is:
(1) Taxable under any federal law that imposes a tax against which credit may be taken for
contributions required to be paid into a state unemployment fund; or
(2) Required to be covered under this chapter as a condition for full tax credit against the tax
imposed by the Federal Unemployment Tax Act. [PL 2017, c. 117, §3 (AMD).]
[PL 2025, c. 235, §3 (AMD).]
20. Week. "Week" means such period or periods of 7 calendar days as the commissioner may by
rule prescribe. The commissioner may, by rule, prescribe that a week is deemed to be "in," "within" or
"during" a benefit year that includes any part of such week.
[PL 2021, c. 456, §4 (AMD).]
21. Weekly benefit amount. "Weekly benefit amount" means the amount of benefits an individual
would be entitled to receive for one week of total unemployment.
22. Regular employment. "Regular employment" means work at the individual's customary trade,
occupation, profession or business as opposed to temporary or odd job employment outside of such
customary trade, occupation, profession or business.
23. Misconduct. "Misconduct" means a culpable breach of the employee's duties or obligations
to the employer or a pattern of irresponsible behavior, which in either case manifests a disregard for a
material interest of the employer. This definition relates only to an employee's entitlement to benefits
and does not preclude an employer from discharging an employee for actions that are not included in
this definition of misconduct. A finding that an employee has not engaged in misconduct for purposes
of this chapter may not be used as evidence that the employer lacked justification for discharge.
A. The following acts or omissions are presumed to manifest a disregard for a material interest of
the employer. If a culpable breach or a pattern of irresponsible behavior is shown, these actions or
omissions constitute "misconduct" as defined in this subsection. This does not preclude other acts

or omissions from being considered to manifest a disregard for a material interest of the employer.
The acts or omissions included in the presumption are the following:
(1) Refusal, knowing failure or recurring neglect to perform reasonable and proper duties
assigned by the employer;
(2) Unreasonable violation of rules that are reasonably imposed and communicated and
equitably enforced;
(3) Unreasonable violation of rules that should be inferred to exist from common knowledge
or from the nature of the employment;
(4) Failure to exercise due care for punctuality or attendance after warnings;
(5) Providing false information on material issues relating to the employee's eligibility to do
the work or false information or dishonesty that may substantially jeopardize a material interest
of the employer;
(6) Intoxication while on duty or when reporting to work, or unauthorized use of alcohol or
cannabis while on duty except for the use of cannabis permitted under Title 22, chapter 558-C;

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