Maine Pay Stub Requirements & Payroll Taxes

Maine has no pay stub statute, but it sets most other wage rules itself: a $15.10 minimum wage indexed to inflation, a 30-minute break after six hours, earned paid leave at employers with more than 10 employees, and final pay by the next payday or within two weeks of a demand. Since 2025 Maine stubs can also show a Paid Family and Medical Leave deduction.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Maine?

Maine's wage payment statute (26 M.R.S. §621-A) sets pay frequency and recordkeeping rules but does not specifically require employers to provide employees with an itemized pay stub each pay period. Employers must keep a true record of dates and amounts paid to each employee and daily time records, accessible to the Department of Labor, under 26 M.R.S. §622.

No specific state statute requires it

Penalty for non-compliance: No specific statutory penalty

How often must employees be paid?

Employers must pay all wages earned at regular intervals not exceeding 16 days, and each payment must cover wages earned to within 8 days of the payment date. Wages must be paid on an established day/date at regular intervals known to the employee, and an employer increasing the interval between paydays must give written notice at least 30 days in advance. If a scheduled payday falls during a business closure, wages must be paid no later than the next business day.

Source: 26 M.R.S. §621-A

Maine minimum wage

Maine's minimum wage is adjusted for the cost of living every January 1. It rose from $14.65 to $15.10 an hour on January 1, 2026, and is scheduled to be $15.70 on January 1, 2027.

$15.10 per hour statewide, effective January 1, 2026Portland and Rockland have their own minimum wage ordinances, which can set a higher rate for work done in those cities.

Tipped service employees: a direct wage of at least $7.55 per hour in 2026, with the employer making up any shortfall if tips do not bring pay to $15.10.

Source: 26 M.R.S. § 664; Maine Department of Labor

Overtime & double time

Maine requires time and a half for hours over 40 in a workweek. There is no daily overtime rule.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: 26 M.R.S. § 664(3)

Meal & rest break requirements

Employees must be offered at least 30 consecutive minutes of rest after six consecutive hours of work, which can be unpaid if they are relieved of duty. The rule does not apply where fewer than three employees are on duty and the nature of the work allows frequent breaks.

There is no separate short rest-break requirement. Short breaks of about 5 to 20 minutes that an employer allows are paid time under federal law.

If a break is missed:Maine owes no premium pay for a missed break; the rule is enforced by the Bureau of Labor Standards.

Source: 26 M.R.S. § 601

Maine state income tax

Maine uses a graduated three-bracket personal income tax. For the 2025 tax year, rates are 5.8%, 6.75%, and 7.15%, with bracket thresholds indexed annually for inflation by Maine Revenue Services.

2025 Maine Individual Income Tax Rate Schedule (Schedule 1 - Single/Married Filing Separately)

Taxable income	Rate
$0 – $26,800	5.8%
$26,800 – $63,450	6.75% ($1,554 plus 6.75% of excess over $26,800)
Over $63,450	7.15% ($4,028 plus 7.15% of excess over $63,450)

Brackets shown are for single filers/married filing separately. Married filing jointly brackets are roughly double: 5.8% up to $53,600; 6.75% from $53,600-$126,900; 7.15% above $126,900. Maine's standard deduction for 2025 is $15,000 (single) / $30,000 (married filing jointly), with a $5,150 personal exemption.

Source: Maine Revenue Services, 2025 Individual Income Tax Rate Schedule

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Paid sick leave

Maine's Earned Paid Leave law covers employers with more than 10 employees for more than 120 days in a calendar year. The leave can be used for any reason, not only illness.

Rule	Detail
Accrual rate	1 hour of paid leave for every 40 hours worked.
Minimum available per year	Up to 40 hours a year.
Accrual cap	Unused hours carry into the next year, up to 40 hours or the policy's accrual limit, whichever is higher.
Eligibility & carryover	Accrual starts on the first day of work; the employer may require 120 days of employment before the leave can be used.

Paid out at termination?Only if the employer's policy or practice provides for it.

Source: 26 M.R.S. § 637; Maine Department of Labor

Vacation & paid time off (PTO)

Maine does not require paid vacation. Whether unused vacation or earned paid leave is included in the final paycheck depends on the employer's policy or established practice.

Paid leave the policy or practice promises at separation is part of the final wages.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if company policy or practice provides for it.

Source: 26 M.R.S. § 626; Maine Department of Labor

Final paycheck rules

An employee who leaves employment must be paid in full on the next established payday or within two weeks of their demand for payment, whichever is earlier — whether they quit or were let go.

Situation	Final wages due
Fired or laid off	By the next established payday, or within two weeks of a demand if that is sooner.
Quits or resigns (notice makes no difference)	The same deadline as a discharge.

Late final pay:An employer that fails to pay can be liable for the unpaid wages plus an equal amount as liquidated damages, along with costs and attorney's fees.

Source: 26 M.R.S. §§ 626, 626-A

Other Maine payroll taxes employers should know

Maine employers pay state unemployment insurance (UI) tax administered by the Maine Department of Labor's Bureau of Unemployment Compensation. Maine has no state disability insurance payroll tax; separately, Maine's Paid Family and Medical Leave program (benefits beginning 2026) is funded through a payroll contribution shared by employers and employees — check the Maine Department of Labor's PFML page for the current contribution rate.

Tax	Rate	Notes
State Unemployment Insurance (SUI)	2026 rates use Schedule A (the lowest schedule); taxable wage base is $12,000 per employee per year; average expected UI tax per employee earning at least $12,000 is about $267.60/year	Individual employer rates are experience-rated and vary by employer; the Bureau of Unemployment Compensation mails specific rate notices each December.

Source: Maine Department of Labor, Bureau of Unemployment Compensation, 2026 UI Tax Rate Notice

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Common questions about Maine pay stubs

What is the minimum wage in Maine in 2026?

$15.10 an hour from January 1, 2026, rising to $15.70 on January 1, 2027. Tipped service employees can be paid $7.55 directly if tips bring them to the full minimum wage. Portland and Rockland set their own local rates.

Do Maine employers have to give breaks?

Yes — at least 30 consecutive minutes after six consecutive hours of work, which can be unpaid. Workplaces where fewer than three employees are on duty and the work allows frequent breaks are exempt.

Does Maine require paid leave?

Yes, at employers with more than 10 employees: 1 hour for every 40 hours worked, up to 40 hours a year, usable for any reason after 120 days of employment.

Do Maine employers have to give pay stubs?

No Maine statute requires an itemized pay stub, but employers must keep a true record of dates worked, hours and wages paid, and most provide a stub through their payroll service.

Guides that go with this page

Maine's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.