Maine Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.10/hr | $15.10/hr statewide; Portland $16.75; Rockland $16.00 |
| Pay Frequency | At least every 16 days | |
| Overtime Rules | 1.5x after 40 hrs/week; applies even to live-in | |
| Record Retention | 3 years |
State Income Tax
Required
Withholding Form: W-4ME
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
Paid Family & Medical Leave
Program: Paid Family and Medical Leave (PFML)
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Yes -- 1% payroll tax; 12 weeks paid leave (eff Jan 1, 2026)
Paid Sick Leave
Required
Yes -- 1% payroll tax; 12 weeks paid leave (eff Jan 1, 2026)
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Special Requirements
State-Specific
Meal break 30 min after 6 hrs (if 2+ employees); overtime applies even to live-in (unlike most states)
Required Forms
State Withholding Allowance Certificate
at-hire
Form W-4ME
Maine state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Maine Department of Labor
Unemployment insurance and workforce regulations
Maine Department of Revenue
Tax withholding and registration
New Hire Reporting
New hire reporting portal
Paid Leave Program
Paid family and medical leave
ME Dept of Labor
State agency
ME Revenue Services
State agency
New Hire
State agency
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.