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Taxes
Maine Payroll Taxes 2026: Complete Overview for Employers
Maine graduated 5.8%–7.15% income tax, SUI on the first $12,000, and all employer tax obligations explained.
Practical guides on ME payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
Maine’s top marginal rate of 7.15% is among the higher rates in New England, with brackets starting at 5.8%.
Maine requires pay intervals not exceeding 16 days, effectively mandating at least semi-monthly pay for most employers.
Maine’s minimum wage is tied to the Consumer Price Index, automatically adjusting each year to keep pace with inflation.
Maine graduated 5.8%–7.15% income tax, SUI on the first $12,000, and all employer tax obligations explained.
Get your EIN, register with Maine, set up withholding, new hire reporting — the complete checklist.
New employer rate 2.37%, experienced range 0.28%–5.46%, wage base $12,000.
Maine minimum wage $14.65/hr. Maine’s minimum wage is $14.65/hr, adjusted annually for inflation. Tipped employees may be paid half the minimum wage ($7.33/hr).
IRS classification rules, Maine-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for Maine small businesses.