Maine payroll taxes for employers
What an employer in Maine pays on top of wages in 2026: state unemployment insurance (SUTA), a state payroll program, federal unemployment tax (FUTA) and the employer half of Social Security and Medicare.
State unemployment insurance (SUTA)
Employers in Maine pay unemployment insurance tax on the first $12,000 of each employee's wages in 2026. New employers start at 2.23%, and rates for established employers range from 0% to 6.29%, based on their history of layoffs and claims.
State payroll programs
| Program | Employee | Employer | Wage cap |
|---|---|---|---|
| Maine Paid Family and Medical Leave Employers with fewer than 15 employees remit 0.5%, which can be fully withheld. | 0.5% | 0.5% | $184,500 |
Employers withhold the employee share from paychecks and remit both shares to the state.
Federal taxes every employer pays
- Social Security: 6.2% from the employer and 6.2% from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each, with no cap. Withhold an extra 0.9% from an employee's wages above $200,000 (employee only).
- FUTA: 0.6% on the first $7,000 of each employee's wages after the normal state credit, up to $42 per employee.
Example: one new employee earning $50,000
| Social Security and Medicare (employer share) | $3,825 |
| FUTA at 0.6% | $42 |
| Maine SUTA at 2.23% on $12,000 | $268 |
| State program employer shares | $250 |
| Employer payroll taxes | $4,385 (8.8% of wages) |
Excludes workers' compensation insurance, benefits and any local taxes. Your actual SUTA rate is on the notice the state sends you.
Running payroll in Maine?
Recent changes
Last verified against the official source on October 9, 2026.
No changes recorded since we started tracking this page.
Sources
- US Department of Labor, Employment and Training Administration (Significant Provisions of State UI Laws, July 2026) · data as of July 1, 2026 · last checked October 9, 2026
- www.maine.gov · data as of January 1, 2026 · last checked October 8, 2026
- Internal Revenue Service, Publication 15 (Circular E), 2026 · data as of January 1, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.