[SchoolFinance] 100% Remote employee and PFML

[Sherrie Proctor]

Four factors, taken in sequence, determine whether or not employment is
reportable in Maine:



·         *Place Where Work Is Performed:* If the employee performs all
work in Maine, or if the work outside Maine is incidental (temporary or
minor), then Maine law applies.  If this does not apply, continue to next
factor.



·         *Base of Operations:* If the employee performs work in Maine and
other states, if the base of operations is in Maine, Maine law applies. The
base of operations is the primary location from which the employee starts
work and returns regularly.  If this does not apply continue to next factor.



·         *Place from Which Service Is Directed or Controlled:* If the
employee performs some work in Maine and the service is directed or
controlled from Maine, Maine law applies. This refers to the place of
general authority rather than direct supervision.  If this does not apply,
continue to next factor.



·         *Place of Residence:* If none of the above criteria apply, and
the employee performs work in Maine and other states, and resides in Maine,
then Maine law applies.  If none of the above apply, the employment is not
reportable in Maine.


Thank you,
Sherrie Proctor
Finance Coordinator
M.S.A.D. #61
207.647.3048
207.647.5682 Fax

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On Tue, Jun 24, 2025 at 10:24 AM Lisa Harkin <lharkin at kitteryschools.com>
wrote:

> Hi,
> We have a 100% remote employee that does not live in Maine.
> Would you withhold the PFML Tax?
>
> Thanks!
>
> --
> Lisa Harkin
> Finance Manager
> _______________________________________________
> SchoolFinance mailing list
> SchoolFinance at maillist.informe.org
> http://maillist.informe.org/mailman/listinfo/schoolfinance
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