Maine Paystub Generator - 3 Tax Brackets, New PFML Deduction, Inflation-Adjusted 2026 Rates, Free Preview

What Is "MEPFML" on Your Maine Pay Stub? (The New Deduction That Just Started)

Starting in January 2025, a new line showed up on Maine pay stubs. It's labeled "MEPFML" and it takes up to 0.5% of your wages. If you've been wondering what it is, here's the full picture.

MEPFML stands for Maine Paid Family and Medical Leave. It's a statewide program that gives eligible workers up to 12 weeks of paid time off for medical issues, the birth or adoption of a child, caring for a seriously ill family member, military family situations, or safe leave (domestic violence, sexual assault, stalking). The maximum weekly benefit is $1,103, which is tied to Maine's average weekly wage and gets updated every July 1.

The payroll contributions started January 1, 2025. The actual benefits became available on May 1, 2026. Applications opened March 30, 2026. So for the first 16 months, workers were paying into a program they couldn't use yet. Now, as of May 2026, the benefits are live.

So what does 0.5% actually cost you? On a $1,800 biweekly gross, your MEPFML deduction is $9.00 per check. Over a full year, that's about $234. In exchange, you have access to a benefit worth up to $1,103 per week for 12 weeks if you ever need it. That's a potential $13,236 in benefits for a $234 annual cost. Whether you ever use it is another question, but the coverage is there.

Why Some Workers See 0.5% and Others See Less (or Nothing)

Your PFML deduction depends on your employer's size and their decision about cost-sharing. Employers with 15 or more employees are required to contribute 1% total but can split it 50/50 with employees. Some of these employers choose to cover the full 1% themselves, meaning your stub shows $0 for MEPFML. Others pass the maximum 0.5% to you. Employers with fewer than 15 employees only owe 0.5% total, and they can pass that entire amount to employees. If your PFML deduction is anywhere between $0 and 0.5% of your wages, it's because your employer made a decision about how to split the cost.

Maine's 3 Tax Brackets for 2026: Updated Thresholds That Some Tools Got Wrong

Maine adjusts its income tax bracket thresholds every year for inflation. The Maine Revenue Services publishes the new numbers on September 15 each year. For 2026, the official thresholds (confirmed by Thomson Reuters) are higher than what several online calculators show because those tools haven't updated for the latest inflation adjustment.

The standard deduction for 2026 is $15,300 for single filers and $30,600 for married filing jointly. The personal exemption is $5,300 per person. Together, a single filer's first $20,600 of gross income is sheltered before the 5.8% rate even starts.

If you're seeing bracket boundaries of $26,050 or $24,500 on another tool, those are from earlier years. Maine's thresholds go up a little bit each year with inflation, and the 2026 numbers are $27,400 and $64,850 for single filers. Getting the thresholds right matters because it determines where your income crosses from the 5.8% rate into the 6.75% and 7.15% tiers.

What Gets Taken Out of a Maine Paycheck: Two 2026 Examples

Maine pay stubs now carry five mandatory deduction lines for most workers: federal income tax, Social Security, Medicare, Maine state income tax (across three brackets), and the new MEPFML contribution. That's one more line than most states had to deal with before 2025.

Portland Professional, $30/hr, Biweekly

Setup: Sarah works at a tech company in Portland. She earns $30/hr, biweekly, 80 hours, files Single on Form W-4ME. Her employer has 25 employees and passes the maximum 0.5% PFML to workers.

Bar Harbor Seasonal Tourism Worker, $16/hr, Biweekly

Setup: Tyler works at a hotel near Acadia National Park during the summer season. He earns $16/hr, biweekly, 80 hours, files Single. His employer has 8 employees and passes the full 0.5% PFML to workers.

Estimates based on 2026 rates and standard withholding. Actual amounts depend on Form W-4ME and voluntary deductions. Use the generator for your exact numbers.

Maine vs. New Hampshire: The Most Dramatic Tax Gap Between Neighbors in America

Portland, Maine and Portsmouth, New Hampshire are about 60 miles apart on I-95. Thousands of people commute between them every day. And the paycheck difference between living in one versus the other is among the largest between any two neighboring states in the country.

That's roughly $4,475 per year, or about $172 every two weeks. A Portland worker earning $75,000 takes home about $172 less per biweekly check than the same worker earning the same salary in Portsmouth.

The trade-off is what you get for the money. Maine now has PFML (12 weeks paid leave, up to $1,103/week). New Hampshire doesn't have a statewide paid leave program. Maine has Medicaid expansion, a stronger social safety net, and public services funded by that income tax revenue. New Hampshire relies more heavily on property taxes and has no state sales tax on most goods. Whether the trade-off is worth $4,475 per year depends entirely on what you value and what you're likely to need.

Maine and New Hampshire have no reciprocal tax agreement. If you live in Maine and work in New Hampshire, you still owe Maine income tax on your NH-sourced wages because Maine taxes residents on worldwide income. If you live in New Hampshire and work in Maine, you owe Maine tax only on the income earned in Maine.

Maine Payroll Requirements 2026: What Every Employer Needs to Know

Maine's payroll environment got a new layer in 2025 with the PFML contributions. Beyond that, the system runs on three inflation-adjusted brackets with no local taxes. Here's the full picture.

Maine SUI (State Unemployment Insurance), 2026

Employer-paid only. Per Deel's May 2026 Maine employer guide, Schedule A is in effect for 2026 (the lowest rate schedule). The taxable wage base is $12,000 per employee. New employers pay 2.54%. Experienced employer rates range from 0.5% to 6.4%. The average annual UI cost per employee earning at least $12,000 is roughly $267.60.

PFML Quarterly Reporting

Employers submit PFML contributions quarterly through the Maine Paid Leave Contributions Portal. Reports are due by the last day of the month following the end of each quarter. The penalty for late filing is 1% of the employer's total quarterly payroll. Employee PFML contributions must be listed in Box 14 of the W-2 with the label "MEPFML."

Retirement Income in Maine: Social Security Exempt, Pension Deductions Available

Maine has the highest median age of any state in America (about 44.8 years). Retirement taxation matters here more than anywhere else. Here's how it breaks down:

Maine isn't as generous on retirement income as Iowa (which exempts everything at 55+) or Idaho (which offers a $47,935 deduction at 65+). But the Social Security exemption combined with the pension deduction means many retirees with moderate income see a lower effective rate than the bracket headlines suggest. And Maine's Property Tax Fairness Credit (up to $1,500 for lower-income homeowners) provides additional relief.

Who Uses the Maine Paystub Generator?

Bath Iron Works Employees

Bath Iron Works (BIW), a General Dynamics subsidiary in Bath, builds Arleigh Burke-class destroyers for the US Navy. Over 5,500 employees work at the shipyard. Welders, electricians, pipefitters, engineers, and administrative staff all earn Maine wages and now see the MEPFML deduction on their stubs. BIW is one of the largest private employers in the state, and their workers frequently need pay documentation for mortgages in the midcoast region.

Portland Tech and Professional Workers

Portland's tech scene has grown steadily. IDEXX Laboratories (Westbrook) is a $40+ billion veterinary diagnostics company. WEX Inc. runs fleet payment and benefits technology from Portland. The city's food, brewery, and creative economy draws young professionals. Workers renting in Portland's increasingly competitive market need clean stubs showing the new PFML deduction alongside the three-bracket state tax.

L.L.Bean and Retail Workers

L.L.Bean's flagship store and headquarters in Freeport are one of Maine's most iconic employers. Retail staff, warehouse workers, call center employees, and corporate teams all earn Maine wages. Seasonal hiring ramps up in summer and fall.

Tourism and Hospitality Workers

Bar Harbor, Acadia National Park, Kennebunkport, Old Orchard Beach, Boothbay Harbor. Maine's tourism industry employs thousands of seasonal workers every summer. Hotel staff, restaurant servers, tour guides, campground managers, and retail workers in tourist towns need pay documentation for off-season housing. Tipped workers earn 50% of minimum wage with tips covering the rest.

Healthcare Workers

MaineHealth (Portland, the state's largest healthcare system), Northern Light Health (Bangor), and dozens of rural hospitals and clinics across the state. Travel nurses on 13-week assignments and home health aides serving Maine's aging population need stubs with the correct 2026 brackets and PFML deduction.

Lobster Industry Workers

Maine's lobster industry is iconic. Captains, sternmen, dock workers, processing plant employees, and wholesale distributors across the coast from Kittery to Eastport. Seasonal income patterns, variable pay based on catch volume, and the need for documented income during off-season make clean pay stubs essential.

Small Business Owners and Contractors

A plumbing company in Lewiston. A restaurant in Camden. A woodworking shop in Bangor. A construction crew in Augusta. Maine small businesses now have the PFML layer to deal with on top of three brackets and the Form W-4ME. Our generator handles all of it. Self-employed workers carry the full 15.3% FICA self-employment tax per IRS rules.

How to Create a Maine Pay Stub: 3 Steps

Maine payroll has three brackets plus the new PFML deduction, but you don't have to figure any of it out. Enter your info and the tool handles the bracket math and PFML automatically.

1. Enter company and employee info
   Business name, address, employee name, address, pay period dates, pay date. Maine uses Form W-4ME for state withholding. Indicate employer size (15+ or under 15 employees) for correct PFML rate.
2. Enter earnings and deductions
   Hourly rate or salary, hours worked, any overtime. Tips if applicable. Add voluntary deductions. The tool applies all three Maine brackets using the 2026 inflation-adjusted thresholds, adds the PFML deduction, and calculates federal taxes automatically.
3. Free preview, then download
   Check every line. Gross pay, five mandatory deductions (federal, SS, Medicare, Maine state, MEPFML), voluntary deductions, net pay, YTD totals. Pay and download when you're good.

Start Your Maine Pay Stub, Free Preview →

When You Need a Maine Pay Stub as Proof of Income

Renting in Portland, Bangor, or Anywhere in Maine

Portland's rental market is the tightest in Maine. Landlords want two to three recent stubs showing gross monthly income of 2.5 to 3 times the rent. For a $1,800/month apartment on Munjoy Hill, that means documenting $4,500 to $5,400 per month. Seasonal workers in Bar Harbor, Kennebunkport, and other tourist towns also face landlord income verification for winter rentals.

Auto Loans

Maine lenders like Bangor Savings Bank, Camden National, Maine State Credit Union, and cPort Credit Union ask for recent stubs during loan processing.

Mortgage Applications

Maine home prices have increased significantly in Portland, the midcoast, and southern Maine since 2020. Lenders want your two most recent stubs plus W-2s and bank statements. Stubs showing the correct 2026 bracket thresholds (not old 2024 numbers) help avoid underwriting questions.

Maine DHHS Programs (SNAP, MaineCare)

The Maine Department of Health and Human Services requires current income documentation for SNAP, MaineCare (Maine's Medicaid), TANF, and other assistance programs through the MyMaineConnection portal. Pay stubs are the standard accepted income document.

Maine vs. New England Neighbors: The Full 2026 Tax Comparison

Maine's top rate of 7.15% is lower than Vermont's 8.75% and lower than Massachusetts' effective 9% on income over $1 million. But it's dramatically higher than New Hampshire's 0%. The PFML deduction adds another 0.5% that New Hampshire and Vermont workers don't pay. For most workers in the $50,000-$80,000 range, Maine's effective combined state rate (income tax plus PFML) is around 6.5% to 7%, which is middle-of-the-road for New England but a world away from New Hampshire's zero.