Short answer. 26 M.R.S. s. 1043(19)(A): "the term 'wages' does not include remuneration that exceeds the first $12,000 that is paid in a calendar year to an individual by an employer". The amount is fixed in statute with no end date, so 2027 is $12,000. New employers pay 2.54%.
$12,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $12,000 (unchanged)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 2.54%. Maine DOL's 2026 array: 2.23% UI plus 0.14% CSSF and 0.17% UPAF, 2.54% in all.
- Rate range
- 0.31%–6.6% (2026). Maine DOL's 2026 array, including CSSF and UPAF: 0.31% (category 01, 0.00% UI) to 6.60% (category 20, 6.29% UI).
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Maine Department of Labor, Bureau of Unemployment Compensation
- Registration
- Register or open an account. Maine DOL: register for an unemployment contribution account or portal account through ReEmployME (2026 ME UC-1 instructions).
Other amounts on the same official pages
- Competitive Skills Scholarship Fund (CSSF): 0.14%. Part of the new employer's 2.54% in 2026.
- Unemployment Program Administrative Fund (UPAF): 0.17%. Part of the new employer's 2.54% in the 2026 array (0.17%); the 2026 ME UC-1 instructions give 0.16% of taxable wages.
What it costs: an example
Three employees at the new employer rate of 2.54% on the $12,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Maine, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $5,000.00 | $127.00 | Not reached | $30.00 |
| Around the base | $12,000.00 | $304.80 | Q4 | $42.00 |
| Above the base | $22,000.00 | $304.80 | Q3 | $42.00 |
Total for the three: $736.60 state plus $114.00 federal. Run your own staff in the SUTA and FUTA calculator set to Maine.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
Maine DOL ME UC-1 instructions: April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: Maine DOL: register for an unemployment contribution account or portal account through ReEmployME (2026 ME UC-1 instructions).
- Set the 2027 wage base of $12,000 in payroll.
- Use 2.54% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- Maine Revised Statutes, Title 26, s. 1043: Definitions (unemployment compensation)
- Maine DOL: 2026 Annual Rate Category/Employer Array
- Maine DOL: 2026 ME UC-1 Instructions
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Maine unemployment tax questions
What is the Maine unemployment tax wage base for 2027?
$12,000 per employee, the same as 2026. 26 M.R.S. s. 1043(19)(A): "the term 'wages' does not include remuneration that exceeds the first $12,000 that is paid in a calendar year to an individual by an employer". The amount is fixed in statute with no end date, so 2027 is $12,000.
What SUTA rate does a new employer pay in Maine?
2.54%. Maine DOL's 2026 array: 2.23% UI plus 0.14% CSSF and 0.17% UPAF, 2.54% in all. On a full $12,000 base that's $304.80 per employee for the year.
Are there other Maine employer assessments on the same wages?
Competitive Skills Scholarship Fund (CSSF): 0.14%. Part of the new employer's 2.54% in 2026. Unemployment Program Administrative Fund (UPAF): 0.17%. Part of the new employer's 2.54% in the 2026 array (0.17%); the 2026 ME UC-1 instructions give 0.16% of taxable wages.
When are Maine quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Maine DOL ME UC-1 instructions: April 30, July 31, October 31 and January 31.
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