Involuntary and Voluntary Pay Deductions: Maine

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

• An employer that is served with an income withholding order for child support for an employee must begin withholding according to the order immediately. The amount withheld must be remitted within seven business days after the withholding to the Maine Division of Support Enforcement and Recovery. For every employee who is subject to a current child support withholding order, the employer must withhold an additional fee and remit it to the state with the support. See Child Support Withholding.
• An employer that is served with a creditor garnishment withholding order against an employee who is in debt must calculate the maximum dollar amount of the employee's disposable earnings that may be applied to the debt by using the answer form attached to the order. Within 20 days after being served with the order, the employer must fulfill certain additional responsibilities. Maine limits the amount of disposable income that is subject to creditor garnishment. See Creditor Garnishment Withholding.
• A levy on salaries and wages continues from the date the employer receives a notice of levy and until it is discharged by the tax assessor. A certain amount of an employee's disposable earnings are exempt from levy. See Tax Levies.
• A voluntary wage assignment entered into by an employee is not enforceable unless it is recorded with the Secretary of State and the employer has actual notice of it. See Voluntary Wage Assignments.