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ME

Maine Nanny Tax Guide

Maine has a progressive income tax and a Paid Family and Medical Leave program that provides benefits for qualifying events. The state minimum wage exceeds the federal level.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$14.65/hour

SUTA Rate Range

0.22% - 5.4%

Key Things to Know

  • Progressive state income tax (5.8% - 7.15%)
  • Paid Family and Medical Leave program
  • State minimum wage is $14.65/hour
  • Personal exemption of $5,000

Maine Employer Requirements

State Income Tax

Maine uses progressive tax brackets: 5.8% on first $26,050, 6.75% on $26,050-$61,600, and 7.15% on income over $61,600. Personal exemption is $5,000.

Paid Family and Medical Leave

Maine's PFML program requires 0.5% contribution from wages, split between employer and employee. Benefits provide up to 12 weeks of paid leave.

State Unemployment Insurance

Employers pay SUI tax on the first $12,000 of wages. New employer rate is 2.54%, with rates ranging from 0.22% to 5.4% based on experience.

What will it cost?

Wondering what you'll actually owe as a Maine employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Maine tax agency, IRS Publication 926

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