Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.10/hr | $15.10/hr statewide; Portland $16.75; Rockland $16.00 |
| Pay Frequency | At least every 16 days | |
| Overtime Rules | 1.5x after 40 hrs/week; applies even to live-in | |
| Record Retention | 3 years |
State Income Tax
Withholding Form: W-4ME
Unemployment Insurance
Registration: Register online
Paid Family & Medical Leave
Program: Paid Family and Medical Leave (PFML)
Yes -- 1% payroll tax; 12 weeks paid leave (eff Jan 1, 2026)
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Paid Sick Leave
Yes -- 1% payroll tax; 12 weeks paid leave (eff Jan 1, 2026)
New Hire Reporting
Special Requirements
Meal break 30 min after 6 hrs (if 2+ employees); overtime applies even to live-in (unlike most states)
Required Forms
Form W-4ME
Maine state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Maine?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Maine state unemployment kicks in once you exceed the state's wage threshold — typically the first $12,000 of wages.
- What is the Maine SUI rate for a new household employer?
- New household employers in Maine start at 2.41%, applied to the first $12,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does Maine require Paid Family and Medical Leave (PFML)?
- Yes. Maine requires PFML contributions totaling 1% of wages. The employee share is 0.5% and the employer share is 0.5%.
- How much state income tax do I withhold for a Maine nanny?
- Maine uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Maine?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Maine: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Maine state portals.