Maine Employer Cost Calculator
Every US employer pays the same federal payroll taxes. What changes in Maine is the state unemployment charge, an employer paid leave contribution and the wage floor. The figures below are for the 2026 tax year and were checked against Maine Department of Labor on 2026-09-05.
Maine at a glance
- Unemployment wage base
- $12,000
- New-employer rate
- 2.23%, plus the 0.14% competitive skills assessment
- Employer paid leave
- Maine PFML 1% in total at 15 or more staff, with the employer paying at least half. Under 15 staff the rate is 0.5% and is fully deductible from the employee
- Minimum wage
- $15.10
Work out the employer cost of a Maine salary
Statutory employer taxes only. Provider fees, benefits, workers compensation and any bonus sit on top. The page opens on a $100,000 worked example; change the salary to price your own role.
Gross base pay before tax. Change it to price your own role.
Amount in USD- Federal taxes
- $7,692
- Maine charges
- $805
- Total employer taxes
- $8,497
- Total cost of employment
- $108,497 a year, 8.5% on top of salary
| Charge | Basis | Per year |
|---|---|---|
| Social SecurityFederal | 6.2% of the first $184,500 | $6,200 |
| MedicareFederal | 1.45% of all pay, with no ceiling | $1,450 |
| Federal unemployment taxFederal | 0.6% of the first $7,000 after the full state credit | $42 |
| State unemployment insuranceMaine | 2.37% of the first $12,000 | $284 |
| State paid leaveMaine | 0.5% of all pay, assuming 15 or more staff in the state | $500 |
| Unemployment programme administrative fundMaine | 0.17% of the first $12,000 | $20 |
| Total employer taxes | $8,497 | |
Unemployment rate used: Planning assumption: the published new-employer rate of 2.37% on the first $12,000. The rate an Employer of Record is actually charged depends on its own account history in the state. Your own rate is set by the state once the account has a claims history, so ask your provider which rate it has been assigned.
- Planning assumption: the published new-employer rate of 2.37% on the first $12,000. The rate an Employer of Record is actually charged depends on its own account history in the state.
- State paid leave is only owed at 15 or more staff in the state. The figure shown assumes the threshold is met. With an Employer of Record the headcount that legally counts may be the provider's, not yours.
Workers' compensation depends on the occupation class code, the payroll and the insurer or state fund, so it is a conditional, occupation-dependent cost and is not included in this estimate. Local employer taxes may apply depending on the work location.
What changes in Maine?
Social Security, Medicare and federal unemployment tax are identical in every state and come to $4,632 on the $100,000 example. What Maine adds on top is $605, made up of the lines below.
- State unemployment insurance: 2.37% of the first $12,000, $284 a year.
- State paid leave: 0.5% of all pay, assuming 15 or more staff in the state, $300 a year.
- Unemployment programme administrative fund: 0.17% of the first $12,000, $20 a year.
- Minimum wage: $15.10. This does not change the employer tax, but it sets the floor for the salary you can enter above.
Federal floor and Maine charges, separated
Open a line to see what makes it up and the source behind it, on the $60,000 salary above.
The same employee at other salaries
| Salary | Federal | Maine | Total employer taxes | Share of salary |
|---|---|---|---|---|
| $30,000 | $2,337 | $455 | $2,792 | 9.3% |
| $60,000 | $4,632 | $605 | $5,237 | 8.7% |
| $100,000 | $7,692 | $805 | $8,497 | 8.5% |
| $150,000 | $11,517 | $1,055 | $12,572 | 8.4% |
| $250,000 | $15,106 | $1,555 | $16,661 | 6.7% |
The share of salary falls as pay rises because unemployment tax stops once the wage base is reached, while Medicare keeps running on every dollar.
The federal floor, identical in every state
- Social security
- 6.2% on the first $184,500 of pay
- Medicare
- 1.45% with no cap (a further 0.9% is employee-paid above $200,000)
- Federal unemployment
- 6.0% gross, 0.6% after the full state credit, on the first $7,000
Source: IRS Publication 15 (2026) and the Social Security Administration. Reviewed 2026-09-05. State figures: Maine Department of Labor, reviewed 2026-09-06. This page is general information, not legal or tax advice. See our methodology.
Where these figures come from
Each line says who published the figure and how firm it is. We never blend an official figure with an estimate.
| Figure | Published by | Kind of source | How firm |
|---|---|---|---|
| Unemployment wage base and rate | Maine Department of Labor, Bureau of Unemployment Compensation | Official government rate notice | Confirmed on the official page |
| Employer paid leave | Maine Department of Labor | Official government rate notice | Confirmed on the official page |
| Minimum wage | Maine Department of Labor, Bureau of Unemployment Compensation | Official government rate notice | Confirmed on the official page |
| Federal payroll taxes | IRS Publication 15 (2026) and the Social Security Administration | Official government figures | Confirmed on the official page |
Unemployment wage base and rate
Employer paid leave
Minimum wage
Unemployment programme administrative fund
Hiring in Maine through a provider
The taxes above are the same whichever provider you use. What differs is the monthly fee and whether the provider is already registered in Maine.
Other states we cover in detail
Compare other Northeast states
Same US Census region as Maine.
States with employer-funded leave programmes
These states charge the employer directly for paid family leave or disability insurance.
Related
FAQ
On a $100,000 salary the statutory employer cost works out at about $5,237 a year, of which $4,632 is federal and $605 is charged by Maine. Provider fees, benefits and workers compensation sit on top of that.
Maine charges a new employer 2.23% on the first $12,000 of each employee's pay.
Maine PFML is 1% in total at 15 or more staff, with the employer paying at least half. Under 15 staff the rate is 0.5% and is fully deductible from the employee.
$15.10. A county or city inside the state can set a higher floor, so check the local rate for the exact work location before you set pay.
Yes. Most international providers hold registrations in all 50 states, but registration and the first payroll run in a new state can take a couple of weeks, so confirm the provider is already set up in Maine before signing.