Code of Maine Rules
12 - DEPARTMENT OF LABOR
172 - MAINE UNEMPLOYMENT INSURANCE COMMISSION
Chapter 2 - EMPLOYER NOTICES, RECORDS, CONTRIBUTION AND REIMBURSEMENT PAYMENTS AND REPORTS
Section 172-2-14 - Proprietorship/Partnership Income; Corporate Officers
Current through 2024-13, March 27, 2024
A. In making assessments for contributions and determinations with respect to employment status under the Employment Security Law, remuneration received for services performed by proprietors or partners of a business is personal income and is not subject to taxation. The existence of a proprietorship or partnership negates the applicability of the employment standards test set forth in paragraph E of subsection 11 of Section 1043 of the Employment Security Law with respect to the services performed by proprietors or partners. In determining whether a partnership exists, the factors to be considered by the Bureau include but are not limited to the following:
B. For all purposes of the Employment Security Law and these rules, services performed for any corporation, including a subchapter "S" corporation, by its corporate officers shall be deemed to be "employment", and remuneration received by corporate officers for such services shall be treated as "wages".