Taxable Wage Base
$12,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.07% – 5.69%
Experience-rated range for eligible employers
New Employer Rate
2.52%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Maine Department of Labor
§ compliance & regulatory profile
Beyond SUI
Paid Family & Medical Leave
Maine Paid Family and Medical Leave
Employer Rate
0.50%
Employee Rate
0.50%
Total Rate
1.00%
Wage Base
$168,600
50/50 split; benefits start May 2026 — Effective 2026-01-01
Voluntary Contribution Opportunity: Maine allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Maine Department of Labor for details.
Workers CompStandard NCCI rating jurisdictionOSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
Maine Department of Labor
§ context
About Maine SUI Rates
Maine employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $12,000of each employee's wages per year. New employers start at a rate of 2.52% before experience rating applies. Once rated, Maine SUI rates range from 0.07% to 5.69%.
SUI rates are set annually by Maine Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a Maine SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.