Maine

$15.10 / hour

Effective January 1, 2026, Maine's minimum wage is $15.10 per hour, the minimum direct service wage is $7.55, and the maximum tip credit is $7.55.

Effective

2026-01-01

Checked

2026-08-10

1.5%

An employer may not require an employee to work more than 40 hours in one week unless 1.5 times the regular hourly rate is paid for hours actually worked over 40; the regular rate includes earnings, bonuses, commissions and other compensation paid or due based on actual work.

Checked

2026-08-10

Services for remuneration are employment unless the individual is free from essential direction and control and the employing unit proves all criteria in part 1 and at least three criteria in part 2 of Maine's statutory independent-contractor test.

Checked

2026-08-10

At regular intervals not exceeding 16 days, an employer must pay covered employees in full, and each payment must include wages earned to within 8 days of the payment date.

Checked

2026-08-10

An employee leaving employment must be paid in full no later than the next established payday; unused paid vacation accrued under the employer's policy on and after January 1, 2023 must also be paid unless the employer has 10 or fewer employees, is a public employer, or a governing collective bargaining agreement provides otherwise.

Effective

2023-01-01

Checked

2026-08-10

With each wage payment an employer must furnish a statement clearly showing the pay-period date, hours, total earnings and itemized deductions; electronic records must be readily accessible and printable without cost.

Checked

2026-08-10

An employer may not require an employee to return compensation except for listed employee-benefit items; statutory debt does not include cash or inventory shortages, dishonored customer payments, employer-property damage or merchandise purchased by customers.

Checked

2026-08-10

An employer may not charge a fee for payment of wages by direct deposit, defined as electronic funds transfer directly into an employee's account at an accredited financial institution designated by the employee.

Checked

2026-08-10

Absent a written agreement providing otherwise, an employee may not work more than 6 consecutive hours without an opportunity for at least 30 consecutive minutes of rest; it may be unpaid only if the employee is completely relieved of duty.

Checked

2026-08-10

2%

When an employee reports at the employer's request and the employer cancels or reduces the scheduled shift, a covered employer must pay the lesser of 2 hours at the regular hourly rate or total pay for the originally scheduled shift, unless a statutory exception or documented good-faith notice applies.

Effective

2025-09-24

Checked

2026-08-10

No general predictive scheduling requirement for private employers was located in ME's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer may not require an employee or accepted applicant to bear the medical expense of an employer-required examination, including copayments or other out-of-pocket costs, and similarly must cover a required eye examination subject to the provider conditions in the statute.

Checked

2026-08-10

The regular hourly rate for Maine overtime includes commissions and other compensation paid or due based on actual work performed unless excluded from the regular rate under the FLSA.

Checked

2026-08-10

The regular hourly rate for Maine overtime includes bonuses and other compensation paid or due based on actual work performed unless excluded from the regular rate under the FLSA.

Checked

2026-08-10

1%

An employer that closes or conducts a substantial shutdown or relocation of a covered establishment generally must pay each eligible employee one week's pay for each year of employment, due within one regular pay period after the employee's last full day of work.

Checked

2026-08-10

For Maine unemployment law, wages include all remuneration for personal services, including commissions, bonuses, severance or terminal pay and gratuities; holiday pay is remuneration and is expressly referenced in the unemployment provisions.

Checked

2026-08-10

A construction project funded in whole or part by State funds with a contract of $50,000 or more must include the applicable prevailing-wage determination; covered contractors and subcontractors must submit certified payroll information each payroll period.

Checked

2026-08-10

1%

An employer with more than 10 employees for more than 120 days in a calendar year must allow covered employees to earn one hour of paid leave for every 40 hours worked, up to at least 40 hours in a year, with carryover and continued accrual as provided by law.

Effective

2021-01-01

Checked

2026-08-10

12%

A covered individual may not take more than 12 weeks, in the aggregate, of family leave and medical leave under the Maine paid family and medical leave program in the same benefit year.

Effective

2026-05-01

Checked

2026-08-10

10%

An employee employed by the same employer for 12 consecutive months is entitled to up to 10 workweeks of family medical leave in any 2 years unless employed at a permanent worksite with fewer than 15 employees.

Checked

2026-08-10

A person maintaining an office or transacting business in Maine who must withhold federal income tax from a payment must also withhold Maine income tax when the payment is not excluded from Maine taxation.

Checked

2026-08-10

Maine requires new employees and payees, and employees or payees changing federal Form W-4, to provide Form W-4ME on the same date; without a valid W-4ME the payer withholds as single with no allowances.

Checked

2026-08-10

5%

If supplemental wages such as bonuses, commissions or overtime are paid with regular wages, withholding is computed on the combined payment; if paid separately, the payer may withhold a flat 5%.

Effective

2026-01-01

Checked

2026-08-10

Wage base $3,000

A nonresident employee who works in Maine for more than 12 days and earns more than $3,000 during the year ordinarily must have Maine income tax withheld.

Checked

2026-08-10

No general local taxation requirement for private employers was located in ME's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

2.54% · wage base $12,000

The 2026 annual rate array lists a New Employer Rate, a CSSF Rate, a UPAF rate and the resulting Combined Rate.

Effective

2026-01-01

Checked

2026-08-10

No general disability insurance requirement for private employers was located in ME's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer subject to the Maine Workers' Compensation Act must secure compensation and benefits through an authorized workers' compensation policy or another method permitted for self-insurers.

Checked

2026-08-10

Employers with less than $18,000 of Maine withholding in the 12-month lookback ending June 30 remit quarterly; those with $18,000 or more remit semiweekly, due Wednesday for Wednesday-through-Friday payrolls and Friday for Saturday-through-Tuesday payrolls.

Checked

2026-08-10

Form ME UC-1 is used to calculate unemployment contributions for the quarter and report employee wage information; the quarterly report is due by the last day of the month after the end of each calendar quarter.

Checked

2026-08-10

Information return data must be filed electronically with Maine Revenue Services by January 31 following the calendar year to which the information return relates; paper copies of Forms W-2 and 1099 are not acceptable.

Checked

2026-08-10

Wage base $2,500

Maine employers must report newly hired and rehired employees within 7 days of the hire or rehire date; reporting also covers independent contractors expected to receive at least $2,500 in a year.

Checked

2026-08-10

25%

For an ordinary judgment installment order, the maximum weekly amount is the least of 25% of disposable earnings plus exempt income, the amount above 40 times the higher federal or Maine minimum hourly wage, or total disposable earnings.

Checked

2026-08-10

An employer may not pay an employee less on the basis of sex or race than an employee of another sex or race in the same establishment for comparable work with comparable skill, effort and responsibility requirements.

Checked

2026-08-10

Beginning July 29, 2026, an employer with 10 or more employees must include the anticipated range of pay in postings for available positions; employees may request their position's range, and position and pay-history records must be kept during employment and for 3 years after separation.

Effective

2026-07-29

Checked

2026-08-10

An employer may not use or inquire about a prospective employee's compensation history from the applicant or a current or former employer until an offer including all compensation terms has been negotiated and made.

Checked

2026-08-10

2%

The Department of Labor or injured workers may seek an injunction against wage theft, and the commissioner may issue a cease-operations order after repeated wage theft affecting at least 10 employees or equaling at least twice an employee's average weekly wage.

Checked

2026-08-10

The Bureau of Labor Standards furnishes employers posters or notices outlining state laws regulating employment of minors, time of wage payment, minimum wage and overtime, earned paid leave, and paid family and medical leave.

Checked

2026-08-10

A minor under 16 generally must obtain a work permit before employment, and the employer must have the stamped, approved permit on file before allowing the minor to work.

Checked

2026-08-10

No general e verify requirement for private employers was located in ME's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

A new employer must register for Maine withholding through the Maine Tax Portal and register for an unemployment-tax account when unemployment coverage applies.

Checked

2026-08-10

An employer subject to Maine minimum-wage law must keep true and accurate records of hours worked and wages paid for at least 3 years.

Checked

2026-08-10

2%

Specified wage-law violations carry a $100 to $500 fine per violation; an employer liable for unpaid wages must also pay reasonable interest, costs and attorney fees, plus an additional amount equal to twice the unpaid wages as liquidated damages.

Checked

2026-08-10

All civil actions shall be commenced within 6 years after the cause of action accrues and not afterwards, except the actions specifically excluded by the statute.

Checked

2026-08-10