Cost to hire an employee in Maine
On top of a $50,000 salary, a Maine employer pays roughly $5,107 in payroll taxes and insurance before benefits, about 10.2% of wages.
Last verified November 2, 2026. Sources: maine.gov, taxnews.ey.com, vialtopartners.com, oregon.gov.
What a Maine employer pays
| Cost | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages |
| Federal unemployment (FUTA) | 0.6% net | First $7,000 |
| Maine unemployment (SUTA) | 2.54% new employer 0.31%–6.6% experienced | First $12,000 |
| Maine Paid Family and Medical Leave | 0.5% | Wages up to $184,500 |
| Workers' compensation | ~$1.37 per $100 | Varies by job class |
Competitive Skills Scholarship Fund (CSSF) 0.14% and Unemployment Program Administrative Fund (UPAF) 0.17%, included in the rates. Maine PFML is 1% split 50/50 (separate program).
Total cost at different salaries
| Salary | Employer taxes & insurance | % of salary | Total cost |
|---|---|---|---|
| $35,000 | $3,679 | 10.5% | $38,679 |
| $50,000 | $5,107 | 10.2% | $55,107 |
| $75,000 | $7,487 | 10% | $82,487 |
| $100,000 | $9,867 | 9.9% | $109,867 |
| $150,000 | $14,627 | 9.8% | $164,627 |
Benefits usually cost more than taxes. The BLS Employer Costs for Employee Compensation survey puts benefits at roughly 30% of total compensation in private industry. Add your health plan cost in the calculator to include it.
Maine vs. neighboring states
| State | SUTA wage base | New-employer rate | Cost on $50,000 |
|---|---|---|---|
| Maine | $12,000 | 2.54% | $5,107 |
| New Hampshire | $14,000 | 1.7% | $4,715 |
Frequently asked questions
- How much does it cost to hire an employee in Maine?
- On a $50,000 salary, employer payroll taxes and insurance add about $5,107 (10.2%), before benefits, for a total of $55,107.
- What is the Maine SUTA rate for new employers?
- New employers generally pay 2.54% on the first $12,000 of each employee's wages. Experienced employers pay between 0.31% and 6.6%.
- Do Maine employers pay FUTA?
- Yes. Employers pay 6.0% on the first $7,000 of wages, reduced to 0.6% with the state unemployment credit.