Maine Code § 26-1191

Payment and amounts
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1. Payment of benefits. Benefits must be paid from the Unemployment Compensation Fund
through public employment offices or such other agencies as the commissioner may by rule prescribe,
and in accordance with such rules as the commissioner may prescribe.
[PL 2021, c. 456, §14 (AMD).]
2. Weekly benefit amount for total unemployment. Each eligible individual establishing a
benefit year on or after October 1, 1983 and before January 1, 2000 who is totally unemployed in any
week must be paid with respect to that week benefits equal to 1/22 of the wages, rounded to the nearest
lower full dollar amount, paid to that individual in the high quarter of the base period, but not less than
$12. Each eligible individual establishing a benefit year on or after January 1, 2000 who is totally

unemployed in any week must be paid with respect to that week benefits equal to 1/22 of the average
of the wages, rounded to the nearest lower full dollar amount, paid to that individual in the 2 highest
quarters of the base period. The maximum weekly benefit amount for claimants requesting insured
status determination beginning October 1, 1983 and thereafter from June 1st of a calendar year to May
31st of the next calendar year may not exceed 52% of the annual average weekly wage, rounded to the
nearest lower full dollar amount, paid in the calendar year preceding June 1st of that calendar year. For
the period from September 28, 1997 to December 31, 1999, the maximum weekly benefit amount is
limited to 94% of the amount calculated previously in this subsection, rounded to the nearest lower full
dollar amount. For claimants requesting insured status determination on or after April 1, 1995 and
before January 1, 2000, the weekly benefit amount must be the amount determined by this subsection
minus $3.
[PL 1999, c. 464, §6 (AMD).]
3. Weekly benefit for partial unemployment. Each eligible individual who is partially
unemployed in any week must be paid a partial benefit for that week. The partial benefit is equal to the
weekly benefit amount less the individual's weekly earnings in excess of $25, except that, beginning
the first full benefit week beginning on or after January 1, 2018, the partial benefit is equal to the weekly
benefit amount less the individual's weekly earnings in excess of $100. On the first Sunday of June
2022 and each first Sunday of June thereafter, the individual’s earnings disregard 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
individual’s earnings disregard rounded up to the nearest dollar. The following amounts are not
considered wages for purposes of this subsection:
A. Amounts received from the Federal Government by a member of the National Guard and
organized reserve, including base pay and allowances; [PL 2009, c. 466, §1 (NEW).]
B. Amounts received as a volunteer firefighter or as a volunteer emergency medical services
person; [PL 2009, c. 466, §1 (NEW).]
C. Amounts received as an elected member of the Legislature; and [PL 2009, c. 466, §1 (NEW).]
D. Earnings for the week received as a result of participation in full-time training under the United
States Trade Act of 1974 as amended by the United States Trade and Globalization Adjustment
Assistance Act of 2009 up to an amount equal to the individual’s most recent weekly benefit
amount. [PL 2009, c. 466, §1 (NEW).]
[PL 2021, c. 456, §15 (AMD).]
4. Maximum amount of benefits. The maximum amount of benefits that may be paid to any
eligible individual with respect to any benefit year, whether for total or partial unemployment, may not
exceed the lesser of 26 times the individual's weekly benefit amount or 33 1/3%, rounded to the nearest
dollar, of the individual's total wages paid for insured work during the individual's base period, plus the
supplemental weekly benefit for dependents payable under subsection 6.
A. If a dislocated worker, as defined in section 1196, subsection 1, qualifies for additional benefits
under section 1196, subsection 1-A, or exhausts the worker's entitlement to benefits available to
the worker under this subsection, the maximum amount under this subsection is the product of the
worker's most recent weekly benefit amount multiplied by the number of weeks in which the worker
thereafter attends an approved training program. An increase may not be made under this
paragraph, with respect to any benefit period, greater than 26 times the individual's weekly benefit
amount.

(1) Benefits paid to an individual under this paragraph may not be charged against the
experience rating record of any employer, but must be charged to the General Fund.
(2) Benefits may not be paid under this paragraph to an individual:
(b) Until the individual has exhausted benefits for which the individual is eligible under
an unemployment insurance benefit program funded in whole or in part by the State or the
Federal Government; or
(c) Who is eligible for or who has exhausted, after March 20, 1986, trade adjustment
allowances as provided by the United States Trade Act of 1974, 19 United States Code,
Sections 2291 to 2294, and any amendments or additions thereto, or a similar successor
provision of that Act, except that any individual who was eligible for and received less than
26 weeks of benefits under the United States Trade Act of 1974 may receive benefits for
the number of weeks by which that individual's benefits under that Act are less than 26
weeks. [RR 2025, c. 1, Pt. A, §35 (COR).]
[RR 2025, c. 1, Pt. A, §35 (COR).]
5. Minimum amount of benefits. An individual otherwise eligible for benefits, whether for total
or partial unemployment, with respect to any benefit year may not be considered to have exhausted that
individual's benefits in any benefit year until that individual has received in benefits at least $300,
notwithstanding any other provision in this chapter to the contrary.
[RR 2023, c. 2, Pt. E, §88 (COR).]
6. Supplemental benefit for dependents. An individual in total or partial unemployment and
otherwise eligible for benefits must be paid for each week of that unemployment, in addition to the
amounts payable under subsections 2 and 3, the sum of $25 for each unemancipated child of the
individual who in any part of the benefit year and during any part of the individual's period of eligibility
is, in fact, dependent upon and is being supported by the individual, and who is under the age of 18, or
who is 18 years of age or over and incapable of earning wages because of mental or physical incapacity,
or who is a full-time student as defined in Title 39-A, section 102, subsection 8, paragraph C, or who
is in that individual's custody pending the adjudication of a petition filed by the individual for the
adoption of the child in a court of competent jurisdiction and for each such child for whom that
individual is under a decree or order from a court of competent jurisdiction to contribute to that child's
support and for whom no other person is receiving allowances hereunder. In no instance may the
dependency benefits as provided in this subsection be more than 75% of the individual's weekly benefit
amount.
Only one individual is entitled to a dependency allowance for the same dependent with respect to any
week. The commissioner shall prescribe rules as to who may receive a dependency allowance when
both spouses are eligible to receive unemployment compensation benefits.
[PL 2021, c. 456, §16 (AMD).]
7. Child support obligations deducted and withheld from benefits. Child support obligations
shall be deducted and withheld from benefits as follows.
A. An individual filing a new claim for unemployment compensation on and after October 1, 1982
shall, at the time of filing the claim, disclose whether or not the individual owes child support
obligations as defined under paragraph G. If an individual discloses that that individual owes child
support obligations and is determined to be eligible for unemployment compensation, the
commissioner shall notify the state or local child support enforcement agency enforcing the
obligation that the individual has been determined to be eligible for unemployment compensation.
The state or local child support enforcement agency shall biweekly provide the commissioner by
magnetic tape or other automated process with identification of individuals who owe child support
obligations as defined under paragraph G. [PL 1993, c. 6, Pt. C, §10 (AMD).]

B. Notwithstanding any other provisions of this chapter, the commissioner shall deduct and
withhold from any unemployment compensation payable to an individual who owes child support
obligations and who has been reported under paragraph A:
(1) Amounts in excess of income exempt under Title 19-A, section 2356, if neither
subparagraph (2) nor subparagraph (3) applies;
(2) The amount, if any, determined pursuant to an agreement submitted to the commissioner
under the United States Social Security Act, Section 454 (20) (B) (i), by the state or local child
support enforcement agency, unless subparagraph (3) applies; or
(3) Any amount otherwise required to be so deducted and withheld from the unemployment
compensation pursuant to legal process, as that term is defined in the United States Social
Security Act, Section 462 (e), properly served upon the commissioner, whether or not the
individual has been reported under paragraph A. [PL 1995, c. 694, Pt. D, §53 (AMD); PL
1995, c. 694, Pt. E, §2 (AFF).]
C. Any amount deducted and withheld under paragraph B shall be paid by the commissioner to the
appropriate state or local child support enforcement agency. [PL 1981, c. 548, §1 (NEW).]
D. Any amount deducted and withheld under paragraph B shall for all purposes be treated as if it
were paid to the individual as unemployment compensation and paid by the individual to the state
or local child support enforcement agency in satisfaction of the individual's child support
obligations. [PL 1981, c. 548, §1 (NEW).]
E. For purposes of paragraphs A to D, the term, "unemployment compensation" means any
compensation payable under this chapter, including amounts payable by the commissioner pursuant
to an agreement under any federal law providing for compensation, assistance or allowances with
respect to unemployment. [PL 1981, c. 548, §1 (NEW).]
F. This subsection applies only if appropriate arrangements have been made for reimbursement by
the state or local child support enforcement agency for the administrative costs incurred by the
commissioner under this subsection which are attributable to child support obligations being
enforced by the state or local child support enforcement agency. [PL 1981, c. 548, §1 (NEW).]
G. The term "child support obligations" is defined for purposes of this subsection as including only
obligations which are being enforced pursuant to a plan described in the United States Social
Security Act, Section 454, which has been approved by the Secretary of Health and Human Services
under the United States Social Security Act, Title IV, Part D. [PL 1981, c. 548, §1 (NEW).]
H. The term "state or local child support enforcement agency" as used in this subsection means
any agency of this State or a political subdivision thereof operating pursuant to a plan described in
paragraph G. [PL 1981, c. 548, §1 (NEW).]
[PL 1995, c. 694, Pt. D, §53 (AMD); PL 1995, c. 694, Pt. E, §2 (AFF).]
8. Unemployment compensation; rounded to lowest dollar amount. Notwithstanding any other
provisions of this law to the contrary, any amount of unemployment compensation payable to any
individual for any week if not an even dollar amount, shall be rounded to the next lower full dollar
amount.
[PL 1983, c. 13, §6 (NEW).]
9. Voluntary withholding of income tax. Individuals must be notified that federal, state and local
income tax may be withheld from payments made on or after January 1, 1997 as follows.
A. An individual filing a new claim for unemployment compensation must be advised at the time
of filing the claim, that:
(1) Unemployment compensation is subject to federal and state income taxes;

(2) Requirements exist pertaining to estimated tax payments;
(3) The individual may elect to have federal income tax deducted and withheld from the
individual's payment of unemployment compensation at the amount specified in the federal
Internal Revenue Code;
(4) Notwithstanding the requirements of Title 36, section 5255-B, the individual may elect to
have state income tax deducted and withheld from the individual's payment of unemployment
compensation at the rate of 5%; and
(5) The individual must be permitted to change a previously elected withholding status. [PL
1995, c. 554, §1 (NEW).]
B. Amounts deducted and withheld from unemployment compensation remain in the
unemployment compensation fund until transferred to the federal or state taxing authority as a
payment of income tax. [PL 1995, c. 554, §1 (NEW).]
C. The commissioner shall follow all procedures specified by the United States Department of
Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of
income tax. [PL 1995, c. 554, §1 (NEW).]
D. Amounts may be deducted and withheld under this subsection only after amounts are deducted
and withheld for any overpayments, child support obligations, Supplemental Nutrition Assistance
Program overissues or any other amounts required to be deducted and withheld under this chapter.
[PL 2023, c. 405, Pt. C, §16 (AMD).]
For purposes of this subsection, the term "unemployment compensation" means any compensation
payable under this chapter, including amounts payable by the commissioner pursuant to an agreement
under any federal law providing for compensation, assistance or allowances with respect to
unemployment.
[PL 2023, c. 405, Pt. C, §16 (AMD).]
10. Estimated benefit. Upon inquiry from an individual, the Department of Labor shall provide
an estimate of the amount and duration of benefits likely to be paid to that individual under this chapter
if the individual applied for benefits that day. If the inquiry is made within 2 weeks before the beginning
of a calendar quarter, the Department of Labor shall also provide an estimate of the duration and amount
of benefits likely to be paid to that individual if the individual applied for benefits after the beginning
of that calendar quarter. Inquiries under this subsection may be made and answered over the telephone
and are not considered applications for benefits.
[PL 2003, c. 95, §1 (NEW).]

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