Maine Paid Family Leave Contribution Rates 2026
Maine runs Paid Family and Medical Leave (ME PFML), funded by a payroll contribution of 1% of wages.
2026 rate card
- Total contribution rate
- 1%
- Employer share
- 50%
- 0.5% of wages
- Employee share
- 50%
- 0.5% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Under 15
- Reduced to 0.5%
Last verified August 18, 2026Source: Maine Department of Labor
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Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- Employers with 15 or more employees pay 1% of wages, split evenly — 0.5% employer, 0.5% employee.
- Employers with fewer than 15 employees owe a total of 0.5% and may withhold the full amount from employees.
- Contributions began 1 January 2025; benefits became payable 1 May 2026.
- Wages are capped at the Social Security contribution base ($184,500 for 2026).
- The maximum weekly benefit equals the state average weekly wage. Maine PFML’s own published materials, including the April 2026 benefits webinar, still cite $1,199 and label it the 2025 figure, so no 2026 maximum is shown here. The Workers’ Compensation Board separately publishes a state average weekly wage of $1,249.12 effective 1 July 2026, but that page is a workers’ compensation page and does not reference PFML — bridging the two would be a derivation, not a source, so this field is left unverified.
- Employers may apply for a substitution using an approved private plan.
How the headcount is counted: Maine counts your employees nationwide, not just those working in Maine. A company with 8 people in Maine and 60 elsewhere is not a small employer here.
What employees receive
- Maximum weekly benefit
- —
- Not yet verified against the agency for this plan year
- Maximum weeks
- 12 weeks
- Per benefit year, combined where programs stack
- Wage replacement
- Up to 90% of the state average weekly wage
Benefit amounts are what an employee on leave receives. They are set separately from the contribution rate and are usually re-published each year against the state average weekly wage — often on a different cycle to the premium.
Private plan option
Maine permits an employer to substitute an approved private or voluntary plan for the state plan. The plan must be at least as generous as the statutory one and must be approved by Maine Department of Labor before it takes effect. If you run an approved private plan, the state premiums above do not apply — your carrier sets the cost instead. How to decide between the two.
Key dates
- 1 January
- New rates take effect. Update payroll before the first pay run of the year.
- Quarterly
- Wage reports and premium payments are due to Maine Department of Labor, generally by the last day of the month following each quarter.
- Autumn
- Next year’s rate is announced. This page is re-checked against the agency in November and updated in December.
Common questions
What is the Maine paid family leave rate for 2026?
The Maine Paid Family and Medical Leave contribution is 1% of wages for 2026. The employer pays 50% of that and the employee pays 50%.
How much does an employer pay for paid family leave in Maine?
The employer pays 0.5% of subject wages — 50% of the 1% total. On $1,000,000 of Maine payroll, that is about $5,000 a year, before any wage cap is applied.
Is there a wage cap on Maine paid leave contributions?
Yes. Only the first $184,500 of each employee's annual wages is subject to the premium in 2026. The cap applies per employee, so a high earner stops contributing partway through the year while everyone else keeps going.
Are small employers exempt from Maine paid family leave?
Maine reduces the cost below 15 employees rather than exempting you outright. Employers under that size pay 0.5% in total, all of which can be withheld from employees — the employer share falls to zero. The headcount is counted nationwide, not just in Maine.
What is the maximum Maine paid leave benefit?
Maine sets its maximum weekly benefit against the state average weekly wage and republishes it each year, payable for up to 12 weeks. The current figure was not confirmed against the agency in the last verification pass, so it is shown as unverified rather than estimated — check Maine Department of Labor directly.
Can we use a private plan instead of the Maine state plan?
Yes. Maine Department of Labor can approve a private or voluntary plan that is at least as generous as the state program. Once approved, you stop paying the state premium and pay your carrier instead. Approval is not automatic and it is not retroactive, so the state rate applies until the plan is in force.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Last verified August 18, 2026Source: Maine Department of Labor
Maintained by Treesera Technologies, Payroll and compliance calculators. How these rates are sourced.
Employing in more than one state?
Maine is one of 14 jurisdictions with a paid leave premium, and no two use the same rate, split or cap. Calculate the combined cost in one place.
Calculate the combined cost