Payroll Compliance Guide

Maine Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: January 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementMaine Rule
Minimum Wage$14.65/hour (2025, CPI-adjusted annually)
Tipped Minimum$7.33/hour cash wage + tips = $14.65
Overtime Threshold40 hours/week
Final Pay (Termination)Next regular payday or 2 weeks from demand
Final Pay (Resignation)Next regular payday
PTO Payout Required?Per company policy
Pay Frequency MandateAt regular intervals, max 16 days apart
State Income TaxYes (5.8% - 7.15%)
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveYes (contributions 2025, benefits 2026)
Paid Sick LeaveYes (Earned Paid Leave - any purpose)
Workers' Comp RequiredYes
Meal Breaks30 minutes after 6 consecutive hours
Rest BreaksConsecutive work time limits apply

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