Maine Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against Maine Bureau of Unemployment Compensation's own pages and the other official sources below
Maine employers pay state unemployment tax (SUTA) on the first $12,000 of each employee's wages in 2026, and new employers pay 2.54% — at most $304.80 per employee for the year. Maine Paid Family & Medical Leave can add to the employer's cost in 2026, depending on headcount (details below). Every Maine employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in Maine?
Enter your headcount and average pay to see the employer's share of Maine and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
Maine employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
Maine unemployment (SUTA) 2.54% × first $12,000 per employee | $1,524 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
Maine Paid Family & Medical Leave No employer share at 5 employees (Under 15: 0.5%, all may be withheld) | $0 |
| Total employer taxes | $20,859 |
| Per employee | $4,172 |
Assumes every employee earns the average and works in Maine all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
Maine unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $12,000 per employee (32nd highest of 51)
- New-employer rate
- 2.54%
- How the new-employer rate works
- 2.23% UI + 0.14% Competitive Skills Scholarship Fund + 0.17% UPAF = 2.54% combined.
- Most a new employer pays per employee
- $304.80 (2.54% × $12,000)
- Experience-rated range (2026, as published)
- 0.31% to 6.6%
- 2025 average employer rate
- 2.04% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Same $12,000 wage base as Kentucky. Register with Maine Bureau of Unemployment Compensation when you first pay wages in Maine; you get an account number for quarterly wage reports and tax payments.
Paid leave, disability and other Maine payroll programs
- Maine Paid Family & Medical Leave · wages up to $184,50015+ employees: 1%, employee up to 0.5%; Under 15: 0.5%, all may be withheldContributions began Jan. 1, 2025; benefits May 1, 2026. Employers with 15+ employees remit 1% (may deduct up to half); under 15 remit 0.5% and may deduct all of it.
Federal payroll taxes every Maine employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Maine unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Next for Maine employers: Maine paycheck calculator (employee withholding) · Maine new hire reporting · Maine payday & final paycheck rules · Maine workers' comp · full payroll cost calculator
Maine payroll tax FAQ
What is the Maine SUTA rate for new employers in 2026?
2.54%. 2.23% UI + 0.14% Competitive Skills Scholarship Fund + 0.17% UPAF = 2.54% combined.
What is the Maine SUTA wage base for 2026?
$12,000 per employee. Once an employee's 2026 wages pass that amount, you stop paying Maine unemployment tax on them for the rest of the year. That is the 32nd highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in Maine?
No. In Maine unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do Maine employers pay?
Besides unemployment tax: Maine Paid Family & Medical Leave: Contributions began Jan. 1, 2025; benefits May 1, 2026. Employers with 15+ employees remit 1% (may deduct up to half); under 15 remit 0.5% and may deduct all of it.
How much FUTA do Maine employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Maine unemployment tax on time. Maine is not a credit-reduction state for 2026.
How does my Maine SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Maine Bureau of Unemployment Compensation assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.31% to 6.6%. Use the rate on your annual rate notice. The 2025 average employer rate in Maine was 2.04% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12- Maine DOL — 2026 rate category array — UI wage base and rates
- Maine PFML — employer FAQ (July 2026) — Maine Paid Family & Medical Leave
- IRS Publication 15 (2026), Employer's Tax Guide
- IRS Topic 759, Form 940 — FUTA
- U.S. DOL ETA — Employer contribution rates, CY 2025
Related Resources on This Site
More for your state
- GuideMaine small business guide
- Workers' CompMaine workers comp requirements
- Business LicenseMaine business license requirements
- Resale PermitMaine resale certificate & seller's permit
- LLChow to form an LLC in Maine
- FormationMaine annual report due date, fee & franchise tax
- Sales TaxMaine sales tax rates & rules
- Minimum WageMaine minimum wage
Helpful guides
- Employment Lawemployee vs independent contractor
- Sick Leavepaid sick leave requirements by state
- Required Benefitsrequired employee benefits by state
- Benefitssmall business health insurance options
Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from Maine Bureau of Unemployment Compensation before filing.