<div dir="ltr"><div><div><p class="MsoNormal" style="margin:0in;line-height:16.8667px;font-size:11pt;font-family:Arial,sans-serif"><span lang="EN" style="font-size:12pt;line-height:18.4px;font-family:"Times New Roman",serif">Four factors, taken in sequence, determine whether or not employment is reportable in Maine:</span></p><p class="MsoNormal" style="margin:0in;line-height:16.8667px;font-size:11pt;font-family:Arial,sans-serif"><span lang="EN" style="font-size:12pt;line-height:18.4px;font-family:"Times New Roman",serif"> </span></p><p style="line-height:18.4px;margin:0in 0in 0in 0.5in;font-size:12pt;font-family:Aptos,sans-serif"><span style="font-family:Symbol">·<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;font-size-adjust:none;font-kerning:auto;font-feature-settings:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">         </span></span><b><span style="font-family:"Times New Roman",serif">Place Where Work Is Performed:</span></b><span style="font-family:"Times New Roman",serif"> 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.</span></p><p class="MsoNormal" style="margin:0in;line-height:16.8667px;font-size:11pt;font-family:Arial,sans-serif"><span lang="EN" style="font-size:12pt;line-height:18.4px;font-family:"Times New Roman",serif"> </span></p><p style="line-height:18.4px;margin:0in 0in 0in 0.5in;font-size:12pt;font-family:Aptos,sans-serif"><span style="font-family:Symbol">·<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;font-size-adjust:none;font-kerning:auto;font-feature-settings:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">         </span></span><b><span style="font-family:"Times New Roman",serif">Base of Operations:</span></b><span style="font-family:"Times New Roman",serif"> 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.</span></p><p class="MsoNormal" style="margin:0in;line-height:16.8667px;font-size:11pt;font-family:Arial,sans-serif"><span lang="EN" style="font-size:12pt;line-height:18.4px;font-family:"Times New Roman",serif"> </span></p><p style="line-height:18.4px;margin:0in 0in 0in 0.5in;font-size:12pt;font-family:Aptos,sans-serif"><span style="font-family:Symbol">·<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;font-size-adjust:none;font-kerning:auto;font-feature-settings:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">         </span></span><b><span style="font-family:"Times New Roman",serif">Place from Which Service Is Directed or Controlled:</span></b><span style="font-family:"Times New Roman",serif"> 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.</span></p><p class="MsoNormal" style="margin:0in;line-height:16.8667px;font-size:11pt;font-family:Arial,sans-serif"><span lang="EN" style="font-size:12pt;line-height:18.4px;font-family:"Times New Roman",serif"> </span></p><p style="line-height:18.4px;margin:0in 0in 0in 0.5in;font-size:12pt;font-family:Aptos,sans-serif"><span style="font-family:Symbol">·<span style="font-variant-numeric:normal;font-variant-east-asian:normal;font-variant-alternates:normal;font-size-adjust:none;font-kerning:auto;font-feature-settings:normal;font-stretch:normal;font-size:7pt;line-height:normal;font-family:"Times New Roman"">         </span></span><b><span style="font-family:"Times New Roman",serif">Place of Residence:</span></b><span style="font-family:"Times New Roman",serif"> 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.</span></p></div><span class="gmail-im" style="color:rgb(80,0,80)"><div><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><br class="gmail-Apple-interchange-newline"></div></div></div></div></div></div></span></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><span style="color:rgb(80,0,80)"><br></span></div><div dir="ltr"><font color="#000000">Thank you,<br>Sherrie Proctor<br>Finance Coordinator<br>M.S.A.D. #61<br>207.647.3048<br>207.647.5682 Fax<br><br>M.S.A.D. #61 Confidentiality Notice:  The information contained in this message (including any attachments) may contain privileged and/or confidential information protected from disclosure by the Family Educational Rights and Privacy Act (FERPA). It is intended solely for the use of the addressee. Any disclosure of the document is strictly prohibited outside the scope of the service for which you are receiving the information. If you have received this communication in error, please notify <a href="mailto:sherrie.small@lakeregionschools.org" target="_blank">sherrie.proctor@lakeregionschools.org</a> immediately and delete the material from any computer.</font><br style="color:rgb(80,0,80)"></div></div></div></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Tue, Jun 24, 2025 at 10:24 AM Lisa Harkin <<a href="mailto:lharkin@kitteryschools.com">lharkin@kitteryschools.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div dir="ltr"><div>Hi,<br clear="all"></div><div>We have a 100% remote employee that does not live in Maine.</div><div>Would you withhold the PFML Tax?</div><div><br></div><div>Thanks!</div><div><br></div><span class="gmail_signature_prefix">-- </span><br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div>Lisa Harkin</div>
<div>Finance Manager</div></div></div></div></div></div>
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