--- title: "Maine SUTA 2027: $12,000 Wage Base, 2.54% New Rate | MCC" description: "Maine SUTA 2027: wage base $12,000, new employer rate 2.54%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-maine-2027" --- Free guide · State payroll tax # Maine unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://www.maine.gov/reemployme). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=me). ## 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)](https://legislature.maine.gov/statutes/26/title26sec1043.html) - [Maine DOL: 2026 Annual Rate Category/Employer Array](https://www.maine.gov/unemployment/docs/2026/employers/uitaxrates2026.pdf) - [Maine DOL: 2026 ME UC-1 Instructions](https://www.maine.gov/unemployment/docs/2026/employers/2026_ME_UC1_instructions.pdf) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Kentucky SUTA 2027](/bookkeeping/suta-kentucky-2027) · [Maryland SUTA 2027](/bookkeeping/suta-maryland-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)