Maine employer payroll tax calculator 2026
Hiring in Maine? New Maine employers pay 2.54% state unemployment tax on the first $12,000 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $4,937 a year in employer payroll taxes — $304.80 of it to Maine.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (2.54% on $12,000.00) | $304.80 |
| Employer payroll taxes | $4,936.80 |
| Total cost before benefits | $64,936.80 |
Per two-week payroll: $2,497.57. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Maine unemployment tax (SUTA) for new employers
New employers pay a combined 2.54% in 2026 (Schedule A, the lowest). The rate is 2.23% UI + 0.14% Competitive Skills Scholarship Fund + 0.17% administrative fund.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Maine on time and FUTA is 0.6% on the first $7,000. If Maine ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Maine payroll programs
- Maine Paid Family and Medical Leave, employer share: The premium is 1% of wages; employers with 15+ employees pay it and may deduct up to half from pay. Employers with fewer than 15 pay only 0.5%, which they may deduct in full.
What an employee costs in Maine
| Salary | Federal employer taxes | Maine employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $304.80 | $43,406.80 | 8.5% |
| $60,000 | $4,632.00 | $304.80 | $64,936.80 | 8.2% |
| $100,000 | $7,692.00 | $304.80 | $107,996.80 | 8.0% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Maine?
About $43,407 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $304.80 of Maine employer taxes, before benefits. That's $1,669.49 per two-week payroll.
How much does a $60,000 employee cost in Maine?
About $64,937 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $304.80 of Maine employer taxes, before benefits. That's $2,497.57 per two-week payroll.
How much does a $100,000 employee cost in Maine?
About $107,997 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $304.80 of Maine employer taxes, before benefits. That's $4,153.72 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,510 a year taken out of pay — federal income tax, their own Social Security and Medicare and Maine taxes — and takes home $47,490 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,936.80 of employer taxes. See the employee's side line by line in the Maine paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Maine figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- Maine DOL — Annual rate category/employer array, rate year 2026 — new employer rate 2.23% plus CSSF 0.14% and UPAF 0.17% for a combined 2.54% (checked 2026-09-28)
- Maine DOL — 2026 ME UC-1 instructions — taxable wage base $12,000 per employee
- Maine Paid Leave — Employer FAQ (2026) — 15+ employees: 1% of wages, up to half deductible from employees
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Maine SUTA rate for new employers?
2.54% in 2026 (2.23% UI + 0.14% Competitive Skills Scholarship Fund + 0.17% administrative fund), on the first $12,000 of each employee's wages. New employers pay a combined 2.54% in 2026 (Schedule A, the lowest).
What is the Maine unemployment tax wage base for 2026?
$12,000 per employee per year.
How much does it cost to employ someone for $60,000 in Maine?
About $64,937 a year before benefits: $4,632.00 of federal employer taxes and $304.80 for Maine, at the new-employer rate with 5 employees.