Employer Reporting

Payroll Filing

MainePERS requires most employers to report employee payroll information on a monthly basis. The due date for monthly employer payroll filings is the fifteenth day of the month following the payroll filing period being reported. This due date applies to the Monthly Payroll Detail Filing and the applicable payment. Payments should be made electronically by the applicable due date. Chapter 201 of the MainePERS Rules provides for interest to be assessed on delinquent payments.

Employer Payroll Report and Payment Due Dates

Employer payroll reports and payments are due no later than 15 days after the end of each month. The due date is advanced to the next business day in instances when the 15th of the month falls on a weekend or holiday. On-time reporting and payment are required, in order to be in compliance with Internal Revenue Service regulations.

The following are the payroll report and payment due dates for 2024:

Covered MonthDue Date
JanuaryFebruary 15. 2024
FebruaryMarch 15, 2024
MarchApril 16, 2024
AprilMay 15, 2024
MayJune 17, 2024
JuneJuly 15, 2024
JulyAugust 15, 2024
AugustSeptember 16, 2024
SeptemberOctober 15, 2024
OctoberNovember 15, 2024
NovemberDecember 16, 2024
DecemberJanuary 15, 2025