Maine Employee Cost Calculator (2026)
Last updated: October 2026
Maine employers pay federal payroll taxes plus Maine unemployment insurance — 2.54% for new employers on the first $12,000.00 of each employee's wages. Use the calculator to see the total cost of a hire.
Total annual cost
$65,386.80
1.09× salary · $5,386.80 on top of wages
Monthly cost
$5,448.90
Loaded hourly cost
$31.44
Per hour actually worked
$32.69
| Wages | $60,000.00 |
| Social Security (6.2%) | $3,720.00 |
| Medicare (1.45%) | $870.00 |
| FUTA (federal unemployment) | $42.00 |
| State unemployment (SUTA) | $304.80 |
| Paid family leave | $300.00 |
| Workers' comp | $150.00 |
| Total annual cost | $65,386.80 |
Estimates for planning purposes only. Not tax, legal or accounting advice. Confirm your rates with your state agency or a payroll professional.
Maine employer payroll taxes at a glance
| New employer SUTA rate | 2.54%2.23% base UI + 0.14% Competitive Skills Scholarship Fund + 0.17% Unemployment Programs Administrative Fund. |
| Experienced employer SUTA range | 0.31% – Varies |
| SUTA taxable wage base | $12,000.00Schedule A (lowest schedule) held for 2026. |
| Max SUTA per employee per year | $304.80 |
| Paid family/medical leave program | Yes — employer rate 0.5% |
| State income tax on wages | Yes — employers withhold; not an employer cost |
| State minimum wage | $15.10/hour |
| Source | Maine unemployment insurance agencyVerified 2026-10-11 |
What it costs to hire in Maine
Salary
$40,000.00
Total annual cost
$50,906.80
1.27× salary · SUTA $304.80
Salary
$60,000.00
Total annual cost
$73,186.80
1.22× salary · SUTA $304.80
Salary
$90,000.00
Total annual cost
$106,606.80
1.18× salary · SUTA $304.80
What's different about hiring in Maine
- Maine has a paid family and medical leave program — check whether employer contributions apply to your business size.
- Hiring remotely in another state? You generally owe SUTA in the state where the employee works — compare rates in neighboring states below.
Compare neighboring states
| State | New employer rate | Wage base | Max SUTA per employee |
|---|---|---|---|
| Maine | 2.54% | $12,000.00 | $304.80 |
| New Hampshire | 1.7% | $14,000.00 | $238.00 |
Hiring outside the US?
Compare the cost of an international contractor or EOR employee before you commit to a US hire.
See how Deel worksPaying vendors and contractors?
Automate accounts payable and payments so contractor costs stay predictable.
See how BILL worksFrequently asked questions
Sources & methodology
- Maine unemployment insurance agency
- SSA — Social Security wage base
- IRS Topic 759 — FUTA
- Patriot Software — state unemployment tax rate chart
Last verified: 2026-10-11
Employee cost calculators for other states
- Alabama
- Alaska
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- Arkansas
- California
- Colorado
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- District of Columbia
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- Maine
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- Washington
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- Wisconsin
- Wyoming
Tax rates are approximate — always verify with your state's revenue department.