The University of Maine System is a direct reimburseable employer for State of Maine unemployment purposes. Quarterly earnings are reported accordingly.
Student Employees and Unemployment Reporting
Maine Earned Paid Leave
Starting January 1, 2021, Maine’s new Earned Paid Leave Law (MEPL)* went into effect; employees eligible for unemployment reporting are also eligible for MEPL.
*Public Law 2019 Ch. 156, "An Act Authorizing Earned Employee Leave”
If the primary relationship with UMS is a student relationship and if they are at least a half-time student (enrolled and regularly attending classes), the student employee is exempt from Federal Insurance Contributions Act (FICA) and State Unemployment Tax (SUT) reporting.
If a person works a full-time job with the University, then the employment relationship will be primary and the student relationship secondary. The person will be subject to SUT for all jobs.
The person's status for unemployment purposes will be determined based on whether the educational aspect of the relationship is predominant, looking at all of the facts and circumstances. Regardless of whether an employee is classified as working multiple jobs, when done for a single employer there is a single employment relationship. If the employee has the status of a student, the amount of remuneration for services performed by the employee, the type of services performed by the employee, and the place where the services are performed are immaterial for purposes of unemployment reporting.
Altogether, unemployment reporting is to be assessed for the individual and so all jobs are subject to unemployment reporting unless it can be determined that the educational aspect of the employment is predominant, which would not be the case for any full-time employment or any employee with normal work schedules of 30 hours or more per week (in total). If an individual is employed in multiple positions for a single employer, this does not change the relationship such that the individual is considered multiple employees, so there is no splitting of unemployment reporting status across jobs.
Quick Guide for Student SUT Exemption Status
| Student Status | Job Status | SUT Status1 | Example |
|---|---|---|---|
| less than half-time during academic year | All jobs | Subject | Student is only employed as a student for all jobs but has less than half-time student status, all jobs are Subject. |
| less than half-time during summer term | All jobs | Subject | Student is only employed as a student for all jobs but has less than half-time student status during summer term AND was not enrolled full-time during preceding spring term AND/OR is not expected to be enrolled full-time during upcoming fall term; all jobs are Subject. |
| Exempt | Student is only employed as a student for all jobs but has less than half-time student status during summer term AND was enrolled full-time during preceding spring term AND is expected to be enrolled full-time during upcoming fall term; all jobs are Exempt. | ||
| at least half-time | All jobs are student jobs | Exempt | Student status is at least half-time and they are only employed as a student for all jobs and has at least half-time student status, all jobs are Exempt. |
| Non-student job = benefits eligible (Regular) | Subject | Student status is at least half-time and they have a student job(s) and a regular job (even if part-time), all jobs are Subject. | |
| Non-student job = benefits eligible (Temporary equal to or more than .75 FTE) | Subject | Student status is at least half-time and they have a student job(s) and a temporary job at least .75 FTE, all jobs are Subject. | |
| Non-student job = non-benefits eligible (Temporary less than .75 FTE and less than student FTE status) | Exempt | Student status is full-time and they are hired in a non-benefits eligible, temporary position that is less than .75 FTE, all jobs including the temporary position can be Exempt. | |
| Non-student job = non-benefits eligible (Temporary less than .75 FTE but equal to or more than student FTE status) | Subject | Student status is exactly half-time and they are hired in a non-benefits eligible, temporary position that is less than .5 FTE, all jobs including the temporary position are Subject. |
1SUT status on all jobs
