Maine pay stubs: state taxes and withholding
What Maine employers withhold from pay: graduated state income tax, the Paid Family and Medical Leave contribution, and federal payroll taxes.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Maine taxes wages with graduated rates, so the percentage rises as taxable income climbs through the brackets. Employees fill out Form W-4ME for state withholding, and Maine Revenue Services publishes the withholding tables employers apply each year. Because the brackets are indexed, check the current tables at the start of each year rather than reusing last year's figures.
Paid Family and Medical Leave
Maine's newest payroll line is the Paid Family and Medical Leave (PFML) contribution. Contributions began on January 1, 2025, and employees became eligible to use benefits starting May 1, 2026. How the cost is split depends on the size of the business:
- 15 or more employees: the contribution is 1% of wages, and the employer may deduct up to half of it (0.5%) from employee pay.
- Fewer than 15 employees: the employer does not owe the employer half, but still sends in the employee's 0.5% share.
Details are on the state's Paid Family and Medical Leave site.
Local taxes
No Maine city or town charges an income tax, so there is no local withholding line.
Federal withholding still applies
Alongside the Maine deductions, each paycheck carries federal income tax based on the employee's Form W-4, Social Security at 6.2% up to the annual Social Security wage base, and Medicare at 1.45% of all wages. Medicare increases by an additional 0.9% on wages above $200,000 in a year.
Creating a Maine pay stub with PayStubNest
In the stub builder, enter the salary or hourly details and choose Maine. The calculator applies federal withholding and Maine income tax and keeps running year-to-date totals. Add the PFML deduction as its own line so the employee can see exactly what went to the program. Exact figures depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates them for you automatically. Preview as much as you like for free. Payment is only for downloads.
Record-keeping tip
Keep a running count of your headcount. Crossing the 15-employee mark changes how the PFML contribution is split, and your stubs should show the correct employee share from the pay period when that happens. Our guides cover setting up recurring deductions.