What is seasonality?
26 M.R.S.A 13 sec.1251 allows industries and certain businesses that operate for less than 26 weeks in a calendar year to be deemed “seasonal.” Seasonal businesses are required to file quarterly wage reports every quarter during the calendar year. For quarters in which the seasonal business is not in operation, it should report zero wages. When the State of Maine recognizes a business as seasonal, it cannot be charged for unemployment claims from former workers who file a claim for unemployment benefits when the business is not in operation.
