Wage statement with each payment
Show the date of the pay period, hours, total earnings, and itemized deductions with each wage payment, including payments by direct deposit or electronic transfer.
See details →MAINE PAYROLL RESOURCES · ME · REVIEWED 2026-10-03
Maine Payroll &
Pay Statement Guide
Review Maine’s wage-statement rule, electronic-record access requirements, revised 2026 withholding tables, Paid Family and Medical Leave contributions, Portland and Rockland minimum wages, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Statement with each paymentMaine requires a statement showing the pay-period date, hours, total earnings, and itemized deductions.
PFML benefits began May 1, 2026Maine Paid Family and Medical Leave contributions continue, and benefits became available May 1, 2026.
Reviewed 2026-10-03Checked against current Maine and municipal government sources.
AT A GLANCE
What distinguishes Maine pay-period records
Under 26 M.R.S. § 665, an employer must furnish each employee, with each payment of wages, a statement that clearly shows the date of the pay period, the hours, total earnings, and itemized deductions. When wages are paid by direct deposit or other electronic transfer, the employer must provide an accurate record of the transfer containing the same information when the transfer is made. If the records are electronic, the employer must provide a method for the employee to access the information readily and print it without cost. Section 665 covers employees under Maine’s general minimum-wage subchapter, subject to its exemptions; 26 M.R.S. § 653 imposes a parallel statement rule for agricultural employees.
State income tax withholding
Use Maine Revenue Services’ current 2026 withholding tables. The tables were revised in August 2026 for the new 2% income-tax surcharge on high incomes and updated standard deductions.
View 2026 withholding tables →Unemployment insurance
For 2026, Maine remains on Schedule A with a $12,000 taxable wage base. The new-employer combined rate is 2.54% (2.23% plus the 0.14% CSSF and 0.17% UPAF rates).
View 2026 rate information →Paid Family and Medical Leave
For 2025–2027, employers with 15 or more employees contribute 1% of wages and may deduct up to half from employees. Employers with fewer than 15 employees remit 0.5%, which they may deduct entirely from employees’ wages.
View PFML employer FAQ →STATE PAYROLL OVERVIEW
What makes Maine different from other pay-statement jurisdictions
Maine’s statement rule is compact but expressly covers electronic pay. The statement must show the date of the pay period, hours, total earnings, and itemized deductions. Direct deposit does not remove the obligation: the employer must provide an accurate record of the transfer with the same information. Electronic records satisfy the rule only if the employee has ready access and can print the information without cost. Section 665 also requires employers to keep true and accurate records of hours worked and wages paid for at least three years.
Maine Paid Family and Medical Leave adds a payroll deduction for many employees. Contributions began January 1, 2025, and benefits became available May 1, 2026. The total rate is 1% of wages for employers with 15 or more employees, of which the employer may deduct up to half from employee wages; employers with fewer than 15 employees remit 0.5% and may deduct the entire amount. Contributions are calculated on wages up to the Social Security annual wage base.
Maine withholding changed during 2026. Maine Revenue Services revised its 2026 withholding tables in August 2026 for a new 2% surcharge on Maine taxable income above $1 million for single filers (with different thresholds for other statuses) and updated standard-deduction amounts, and advised employers to discard earlier copies.
PAYROLL REQUIREMENTS CHECKLIST
The Maine requirements checklist
When a statement is required
Furnish a statement with each payment of wages under 26 M.R.S. § 665 (or § 653 for agricultural employees). For direct deposit or electronic transfer, provide the record when the transfer is made.
Information to include
Show the date of the pay period, the hours, total earnings, and itemized deductions.
Electronic access
If the statement or transfer record is electronic, provide a method for the employee to access it readily and print it without cost.
Other employer obligations
Apply Maine withholding, unemployment contributions, PFML contributions, workers’ compensation, and Portland or Rockland minimum wages where applicable, and keep hours and wage records for at least three years.
PAYROLL RECORDS IN PRACTICE
How Maine treats the statement after payday
Direct deposit and electronic records
The statement duty continues when wages are paid electronically. The employee must be able to access the record readily and print it at no cost.
Record retention
Keep a true and accurate record of the hours worked by each employee and the wages paid for at least three years.
USE THE REVISED 2026 MAINE TABLES
Use Maine’s revised 2026 withholding tables
Maine withholding depends on Form W-4ME, wages, and payroll frequency. Maine Revenue Services revised its 2026 tables in August 2026 for the new 2% high-income surcharge and updated standard deductions. Use the revised tables and discard earlier 2026 copies.
LOCAL CONSIDERATIONS
Portland and Rockland set their own minimum wages
Maine’s statewide minimum wage is $15.10 per hour for 2026. Two municipalities set higher local rates. Pay the highest rate that applies to hours worked in the city.
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PortlandPortland’s minimum wage is $16.75 per hour effective January 1, 2026, under the ordinance approved by voters in November 2025, with scheduled increases to $17.75 on January 1, 2027 and $19.00 on January 1, 2028. Confirm the current tipped direct wage and coverage rules with the city.Official source
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RocklandRockland’s minimum wage is $16.00 per hour for 2026. Service employees who regularly receive more than $191 per month in tips must receive a direct wage of at least $8.00, with the employer covering any shortfall to $16.00.Official source
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Bangor, Lewiston, and other municipalitiesDo not apply Portland or Rockland rates elsewhere. The primary sources reviewed did not identify another municipal minimum-wage ordinance.
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Agricultural employeesBeginning in 2026, Maine’s minimum wage extends to agricultural workers, and § 653 provides a parallel wage-statement rule for agricultural employment.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Maine payroll records
1Confirm work location and ratesDetermine whether Portland or Rockland minimum wages apply to the hours worked.›
2Enter payroll detailsAdd the pay-period date, hours, earnings, deductions, and W-4ME information.›
3Apply withholding and contributionsUse the revised 2026 tables, the employer’s PFML tier, and the 2026 unemployment rate.›
4Generate and deliverComplete the Pay Run and deliver a statement or transfer record the employee can access and print without cost.›
5Retain recordsKeep hours and wage records for at least three years.›
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Review before completion
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OFFICIAL MAINE SOURCES USED FOR THIS PAGE
Official Maine sources used for this page
01
Maine Revised Statutes · 26 M.R.S. § 665
Primary authority for the wage statement, electronic access, and three-year record retention.
02
Maine Revenue Services · 2026 Withholding Tables (revised August 2026)
Current 2026 withholding tables and instructions.
03
Maine Department of Labor · 2026 Unemployment Rate Information
2026 new-employer combined rate and rate categories.
04
Maine Department of Labor · 2026 Tax Schedule Announcement
Schedule A and the $12,000 taxable wage base for 2026.
05
Maine Paid Family and Medical Leave · Employer FAQ
Contribution rates by employer size and benefit start date.
06
City of Portland · Minimum Wage
Official Portland minimum-wage information.
07
City of Rockland · 2026 Minimum Wage Notice
Official Rockland 2026 minimum and service-employee wages.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Maine state and municipal sources and is periodically reviewed against current agency guidance. We use the Maine Revised Statutes, Maine Revenue Services withholding publications, Department of Labor unemployment and PFML materials, and official city minimum-wage notices whenever available.
FREQUENTLY ASKED QUESTIONS
Maine pay-statement FAQ
What must a Maine pay statement show?
Under 26 M.R.S. § 665, the statement must clearly show the date of the pay period, the hours, total earnings, and itemized deductions.
Does Maine require a statement for direct deposit?
Yes. When wages are paid by direct deposit or other electronic transfer, the employer must provide an accurate record of the transfer with the same information when the transfer is made.
Can Maine pay statements be electronic?
Yes, if the employer provides a method for the employee to access the information readily and print it without cost.
How do Maine PFML deductions work?
For 2025–2027, employers with 15 or more employees contribute 1% of wages and may deduct up to half from employees. Employers with fewer than 15 employees remit 0.5% and may deduct the entire amount from employees’ wages.
Why were Maine’s 2026 withholding tables revised?
Maine Revenue Services revised the 2026 tables in August 2026 for a new 2% high-income surcharge and updated standard deductions.
Do Portland and Rockland have higher minimum wages?
Yes. For 2026, Portland’s minimum wage is $16.75 and Rockland’s is $16.00, compared with the statewide $15.10.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Maine Pay Run, review withholding, PFML, and local minimum wages before completion, and keep the applicable Maine sources with your payroll workflow.