Maine payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Maine, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Maine Revenue Services (MRS) (opens in a new tab) | Maine Revenue Services, Employer Withholding (opens in a new tab) | |
| Withholding rates | 5.8% to 9.15% | Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab) | |
| Supplemental wages | 5% optional flat rate | Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab) | |
| Reciprocity | None | Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab) | |
| Employee's withholding form | Form W-4ME | Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab) | |
| Local income taxes | Not confirmed |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $15.10 | Maine DOL, Minimum Wage FAQ (opens in a new tab) | |
| Next change | $15.70 | Maine DOL, Minimum Wage FAQ (opens in a new tab) | |
| Tipped employees, cash wage | $7.55 | Maine DOL, Minimum Wage FAQ (opens in a new tab) | |
| Rises with inflation | Yes | 26 M.R.S. §664 (Minimum wages) (opens in a new tab) | |
| Local rates | Portland and Rockland have their own minimum wage ordinances. | Maine DOL, Minimum Wage FAQ (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Maine Paid Family and Medical Leave
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Maine Department of Labor, Paid Family and Medical Leave (opens in a new tab) | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Status | Contributing | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Total rate | 1% | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Employee share | Up to 0.5% | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Employer share | 0.5% | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Wage cap | $184,500 | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) | |
| Small employers | 14 or fewer employees: no employer shareCounted per FEIN: everyone with Maine wages, in 20 or more weeks of the 12 months before September 30 | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
Checked on October 5, 2026.
What a paycheck costs the employer in Maine
Employer taxes and contributions on one employee's pay in Maine, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $260.55
- First check of the year
- Cost per check
- $2,568.24
- Pay included, first check
- Cost per year
- $65,236.80
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,495.77, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Maine unemployment | 2.54% on the first $12,0002.54% in 2026: 2.23% contribution rate plus 0.14% CSSF and 0.17% UPAF | $58.62None after check 6 | $304.80 | Maine DOL, Bureau of Unemployment Compensation, Annual Rate Category/Employer Array, Rate Year 2026 (PDF) (opens in a new tab); Maine DOL, Unemployment Tax Employers FAQ (opens in a new tab) |
| Maine Paid Family and Medical Leave, employer share | 0.5% on the first $184,500Small employers may owe less or none; see Paid family and medical leave above | $11.54 | $300.00 | Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab) |
| Employer taxes and contributions | $260.55 | $5,236.80 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,568.24 | $65,236.80 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Maine DOL, Unemployment Tax: Employer Services (opens in a new tab)
- Maine DOL, Unemployment Tax Employers FAQ (opens in a new tab)
- 26 M.R.S. §1043 (Employment Security Law, definitions) (opens in a new tab)
- Maine DOL, Bureau of Unemployment Compensation, Annual Rate Category/Employer Array, Rate Year 2026 (PDF) (opens in a new tab)
- 26 M.R.S. §1221 (Employers' contributions) (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- Maine Revenue Services, Employer Withholding (opens in a new tab)
- Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab)
- Maine DOL, Minimum Wage FAQ (opens in a new tab)
- 26 M.R.S. §664 (Minimum wages) (opens in a new tab)
- Maine DOL, Paid Family and Medical Leave Employer FAQ (July 2026, PDF) (opens in a new tab)
- Maine Bureau of Insurance, Employers Guide to Workers' Compensation Insurance in Maine (PDF) (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.