Employer payroll taxes in Maine for 2026
On top of each paycheck, a Maine employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,936.80 a year, so the employee costs $64,936.80.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Maine unemployment (SUTA) | 2.54% for new employers | First $12,000 |
| ME paid family and medical leave | 0.5% | First $184,500 |
Maine unemployment tax (SUTA)
Maine employers pay state unemployment tax on the first $12,000 of each employee's wages in 2026. A new employer starts at 2.54%.
New employers pay 2.54%, which includes two small state fund assessments.
Maine paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| ME paid family and medical leave | 0.5% | First $184,500 | Employers with 15 or more employees |
What an employee costs in Maine
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,641.80 | $32,642 | 8.8% | $25,448 |
| $40,000 | $3,406.80 | $43,407 | 8.5% | $32,853 |
| $50,000 | $4,171.80 | $54,172 | 8.3% | $40,215 |
| $60,000 | $4,936.80 | $64,937 | 8.2% | $47,525 |
| $75,000 | $6,084.30 | $81,084 | 8.1% | $57,640 |
| $100,000 | $7,996.80 | $107,997 | 8% | $73,347 |
| $125,000 | $9,909.30 | $134,909 | 7.9% | $88,680 |
| $150,000 | $11,821.80 | $161,822 | 7.9% | $103,548 |
Withholding from Maine paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Maine income tax, along with ME paid family and medical leave. Employees checking their own pay can use the Maine paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Maine employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Maine, New Hampshire has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Maine | $304.80 | $4,936.80 | $64,937 |
| New Hampshire payroll calculator | $238.00 | $4,870.00 | $64,870 |
| Massachusetts payroll calculator | $371.40 | $5,003.40 | $65,003 |
Sources
Maine unemployment and program rates come from the state's own 2026 figures: maine.gov, maine.gov, maine.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.