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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1392H.P. 914 House of Representatives, April 1, 2025
An Act to Limit the Applicability of the Laws Regulating Payroll
Processors to Services Provided by Payroll Processors to Employers
with a Legal Address in the State
(EMERGENCY)
Reference to the Committee on Housing and Economic Development suggested and
ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ROBERTS of South Berwick. Page 1 - 132LR1427(01)1 acts and resolves of the Legislature do not
2 become effective until 90 days after adjournment unless enacted as emergencies; and
3 payroll processing regulations in this State require immediate modification
4 to clarify what types of employers are covered under the provisions of law governing
5 regulation of payroll processors and by extension clarify how remote workers are treated
6 under these provisions to ensure compliance with state laws and business regulations; and
7 ensuring a clear legal framework for payroll processors and employers is
8 essential for economic stability and the proper administration of business regulations; and
9 without immediate action, businesses may face uncertainty in payroll
10 processing, potentially leading to compliance issues, delayed wage payments and
11 administrative burdens for employers and employees; and
12 in the judgment of the Legislature, these facts create an emergency within
13 the meaning of the Constitution of Maine and require the following legislation as
14 immediately necessary for the preservation of the public peace, health and safety; now,
15 therefore,
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17 as enacted by PL 1997, c. 495, ยง1, is amended to
18 read:
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20 transacts business a legal address in this State and makes payment of wages taxable under
21 Title 36, Part 8 to a resident or nonresident individual. For the purposes of this subsection,
22 "legal address" means the mailing address the employer requesting the payroll processing
23 services uses with the United States Internal Revenue Service.
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25 takes effect when approved.
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27 This bill narrows the applicability of the law regulating payroll processors in this State
28 to services provided by payroll processors to employers that have a legal address in this
29 State.
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