Maine Payroll Compliance
Every rate, wage base, and local override Maine employers need for 2026 — sourced from Maine Revenue Services and the Dept. of Labor — including the Portland and Rockland wage ordinances, and a Paid Family & Medical Leave program that began paying real claims this May.
Minimum Wage & Hours
Maine’s minimum wage is $15.10/hour for 2026, adjusted automatically each January 1 by the cost-of-living index under a 2016 law. New for 2026: the state minimum wage now applies to agricultural workers for the first time, closing a long-standing exemption.
| Item | 2026 Value | Notes |
|---|---|---|
| Statewide minimum wage | $15.10/hr | Automatic COLA adjustment each January 1 |
| Tipped cash wage | $7.55/hr | Tip credit up to $7.55; monthly tip threshold $191 |
| Agricultural workers | $15.10/hr | Covered by state minimum wage for the first time in 2026 |
| Exempt salary threshold | $871.16/wk ($45,300.32/yr) | Rises automatically alongside the minimum wage |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state daily overtime rule |
Portland & Rockland Local Wage Ordinances
Portland runs the highest municipal minimum wage in Maine, and a November 2025 ballot measure locks in further scheduled increases. Rockland’s ordinance only applies to employers with more than 25 employees — a size threshold most Maine local ordinances don’t use.
| Jurisdiction | 2026 Rate | Notes |
|---|---|---|
| Portland | $16.75/hr | Tipped: $7.75/hr; voter-approved schedule continues rising |
| Rockland | $16.00/hr | Applies only to employers with 26+ employees |
| Rest of Maine | $15.10/hr | Statewide COLA-indexed rate applies |
State Income Tax Withholding
Maine uses three graduated brackets — 5.80%, 6.75%, and 7.15% — with thresholds adjusted for inflation each September by Maine Revenue Services.
| Item | 2026 Value | Notes |
|---|---|---|
| Bracket range | 5.80% – 7.15% | 3 brackets; thresholds published each September 15 by MRS |
| Personal exemption | $5,300 | Per exemption claimed |
| Standard deduction (single) | $15,300 | Married filing jointly: $30,600 |
| Supplemental wage rate | 5% flat | Optional method for bonuses/commissions paid separately from regular wages |
| Semiweekly deposit threshold | $18,000 lookback | 12-month lookback period ending June 30 of the prior year |
| Local income tax | None | No Maine city or town imposes one |
Paid Family & Medical Leave (PFML)
Maine PFML contributions began January 1, 2025, and real employee claims started paying out on May 1, 2026 — making Maine one of the newest active PFML programs in the country. Employer size (15+ vs. fewer) determines both the rate and how much can be passed to employees.
| Item | 2026 Value | Notes |
|---|---|---|
| Rate (15+ employees) | 1.0% total | Employer may deduct up to 0.5% from employee wages |
| Rate (under 15 employees) | 0.5% total | Employer may deduct up to 100% from employee wages |
| Wage cap | Social Security wage base | $184,500 for 2026 |
| Leave duration | Up to 12 weeks | Medical, parental, family care, military family, or safe leave |
| Job protection | 120 consecutive days | Employment tenure required before job protection applies |
| Eligibility | 6× State Avg. Weekly Wage | SAWW is $1,249.12 for Jul 2026–Jun 2027 |
| Private plan option | Available | State-approved substitution exempts the employer from state premiums |
Unemployment Insurance (SUI)
Maine will operate under Schedule A — its lowest available tax schedule — throughout 2026, a sign of a well-funded state UI trust fund. Even so, the average per-employee cost is projected to rise slightly.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $12,000 | Per employee, per year |
| Tax schedule | Schedule A | Maine's lowest available schedule; rates 0.5% – 6.4% |
| New employer rate | 2.54% | Flat rate until MDOL assigns an experience rate |
| Average cost per employee | $267.60 | Up $14.40 from 2025, despite the favorable schedule |
| Filing portal | ReEmployME | Or mail Form UC-1 directly to MDOL |
Official Maine .gov Resources
Verify every figure and register for accounts at the source. Maine employers coordinate across Revenue Services, MDOL, and the Paid Leave program for a single payroll run.