Maine paychecks in 2026: what changed
Maine updated its withholding figures for 2026. The rates stayed the same; the dollar amounts rose.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Allowance: $5,300 each (up from $5,150).
- Standard deduction for withholding: $12,450 single, $27,750 married (up from $12,150 and $27,150).
- The 6.75% rate starts at $27,400 on the single rate (up from $26,800).
- Paid Family and Medical Leave: up to 0.5% from your pay, on wages up to $184,500 (up from $176,100). Benefits began May 1, 2026.
- Minimum wage: $15.10 from January 1, 2026 (up from $14.65).
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Maine paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Maine Revenue Services — Withholding Tables for Individual Income Tax, tax year 2026 (rev. December 2025) — percentage method Steps 1–6; $5,300 per allowance; standard deduction $12,450 / $27,750 with phase-out; rate schedules 5.8%, 6.75%, 7.15%; round to the nearest dollar; Examples 1–3; invalid W-4ME: single, no allowances
- Maine Revenue Services — Form W-4ME, Employee's Withholding Allowance Certificate (rev. December 2025) — line 3 status: Single or Head of Household / Married / Married, but withholding at higher single rate; line 4 allowances (worksheet: self, spouse, head of household, children and dependents); line 5 additional amount
- Maine Revenue Services — Rule 803, Income tax withholding — withholding applies to payments subject to the federal wage method of withholding; same payroll period as federal
- Maine Revenue Services — Withholding Tables for Individual Income Tax, tax year 2025 — 2025: $5,150 per allowance; standard deduction $12,150 single, $27,150 married; 6.75% from $26,800 single
- Maine Department of Labor — Paid Family and Medical Leave employer FAQ (2026) — 1% of wages (15+ employees) or 0.5% (fewer than 15); employer may deduct up to half (or all of the 0.5%) from wages; excludes wages above the Social Security base; withholding from pay dates on or after Jan. 1, 2025; benefits from May 1, 2026
- 26 M.R.S. §850-F — Premiums (Maine Paid Family and Medical Leave) — employer may deduct up to 50% of the premium; premiums required up to the Social Security contribution and benefit base
- Social Security Administration — Contribution and benefit base — $184,500 for 2026
- Maine Department of Labor — Maine's Minimum Wage $15.10 Per Hour Beginning Tomorrow (Dec. 31, 2025) — $15.10 from $14.65 on Jan. 1, 2026; tipped service employees $7.55 direct wage; CPI-W Northeast; exempt salary $871.16 a week; Portland and Rockland may set higher local rates
- Maine Department of Labor — Minimum wage poster (rev. 10/25) — $15.10 from Jan. 1, 2026; $7.55 direct service wage; overtime at time and one-half after 40 hours in a workweek
- 26 M.R.S. §621-A — Timely and full payment of wages — paid at regular intervals not over 16 days, including wages earned to within 8 days of payday
- 26 M.R.S. §626 — Cessation of employment — paid in full no later than the next established payday
- Maine Department of Labor — Wage and Hour Complaint Portal — Wage and Hour Division: unpaid final pay, minimum wage, hours worked, overtime