[SchoolFinance] 100% Remote employee and PFML

[Lisa Harkin]

This is my interpretation:


·         *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. *NOPE, 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. *NOPE, 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. *NOPE, 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*.* Not reportable*


On Tue, Jun 24, 2025 at 10:15 AM Tracy Wilson <twilson at rsu10.org> wrote:

> I would withhold it... you still have to withhold Maine taxes as well,
> even though they don't live here.
>
> On Tue, Jun 24, 2025 at 11:11 AM Powell, Terry <tpowell at rsu64schools.org>
> wrote:
>
>> I am not sure it goes by where you live, I think it is where you work and
>> if you pay her from Maine I think you do have to withhold it.  Let me know
>> if you find out that it is different.
>>
>> *Terry*
>>
>> Terry Powell
>> Financial Administrative Assistant/
>> Bookkeeper
>> RSU #64 Central Office
>> 118-A Main Street
>> Corinth, ME  04427
>>
>> 207-285-3334 Ext 20231
>>
>>
>> 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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>
>
>
> --
>
>    - Tracy L. Wilson
>    - R.S.U. #10
>    - Payroll Specialist/Bookkeeper
>    - twilson at rsu10.org
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-- 
Lisa Harkin
Finance Manager
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