Maine PFML for employers: 1.0% (0.5% under 15 employees), the $1,250 weekly cap, 21 carriers on the official private-plan list, and the 2027 W-2 change
Published Sep 19, 2026
Page updated Oct 10, 2026
Short answer, as of October 8, 2026: Maine PFML contributions started on January 1, 2025. The rate is 1.0% of wages for employers with 15 or more employees and 0.5% for smaller employers. It is fixed for 2025 to 2027 (employer FAQ, July 2026 edition). Benefits are paid for leave "occurring on or after May 1, 2026", for up to 12 weeks in a benefit year. The weekly cap is the state average weekly wage: $1,250 (rounded) on the PFML chart; state average weekly wage $1,249.12 as of July 1, 2026.
Rate and employer size
| Employer size | Total rate | Who pays (employer FAQ, Q4) |
|---|---|---|
| 15 or more employees | 1.0% of wages | The employer "may deduct up to half" from employees |
| Fewer than 15 employees | 0.5% of wages | The employer "may deduct the entire amount from the employees' wages" |
You calculate your size each October 1 for the next calendar year. The count of Oct 1, 2026 is for 2027.
The weekly cap
The statute says: "The maximum weekly benefit amount calculated under subsection 2 is the state average weekly wage" (26 MRSA § 850-C(3)). Two official numbers exist:
- $1,250 (rounded) on the PFML chart of June 2026.
- State average weekly wage $1,249.12 as of July 1, 2026 (Maine Workers' Compensation Board).
The PFML home page, the employer FAQ and the benefit chart (read October 8, 2026) do not say that the cap changed on July 1, 2026. Under the statute an adjustment starts on January 1 of the next year. The formula is 90% of the part of the worker's average weekly wage up to half the state average weekly wage, plus 66% of the part above (§ 850-C(2)).
Private plans and the official carrier list
The employer FAQ (Q41–Q51) gives these rules for a private-plan substitution:
- Pay the application fee of $250. It is not refundable.
- Pay $250 more if the State approves the substitution.
- The approval is valid for three years.
- Keep the employee deduction at or below 0.5% of wages. The FAQ says this cap applies "until at least 2028".
The official list, dated "Current as of 08/24/2026", names: Arch Insurance Company; Continental American Insurance Company; Guardian Life Insurance Company of America; Hartford Life and Accident Insurance Co; Life Insurance Company of North America; Lincoln National Life Insurance Company; Lincoln Life & Annuity Company of New York; Metropolitan Life Insurance Company; Principal Life Insurance Co; Prudential Insurance Company of America; Reliance Standard Life Insurance Company; ReliaStar Life Insurance Company; ReliaStar Life Insurance Company of New York; ShelterPoint Life Insurance Company; Standard Insurance Co; Standard Security Life Insurance Company of New York; Sun Life Assurance Company of Canada; Symetra Life Insurance Company; United of Omaha Life Insurance Company; United Healthcare Insurance Company; UNUM.
This site does not rank the 21 carriers and does not print prices. The insurer table shows each company against the official lists of Minnesota, Maine and Delaware.
The 2027 W-2 change
In 2026 PFML benefits are reported on Form 1099-G. The employer FAQ says: "Starting in tax year 2027, the taxable portion of medical leave benefits will be treated as wages and reported on Form W-2 to the employee". The Box 14 label for employee premiums is "MEPFML".
See the Maine board for each rule with its source and check date. Compare the five programs in rules by state and in States with paid family leave.
This is a private website, not a government site. General information, not legal, tax or insurance advice. Official site: maine.gov/paidleave.
Sources
- Maine Paid Family and Medical Leave — official site — checked Oct 8, 2026
- Maine PFML — Employer FAQ, July 2026 edition (file updated Sep 4, 2026) — checked Oct 8, 2026
- Maine PFML — Estimated premium and benefit amounts chart (PDF, June 2026) — checked Oct 8, 2026
- 26 MRSA § 850-C — weekly benefit amount — checked Oct 8, 2026
- Approved Insurance Carriers and Plans Certified as Substantially Equivalent (PDF, 'Current as of 08/24/2026') — checked Oct 8, 2026
- Maine Workers' Compensation Board — state average weekly wage — checked Oct 8, 2026
Frequently asked questions
›What is the Maine PFML contribution rate for employers?
For 2025 to 2027 the rate is 1.0% of wages for employers with 15 or more employees, and up to half can come from employees. Employers with fewer than 15 employees contribute 0.5% and can deduct all of it from employees' wages.
›How does Maine count the 15 employees?
The employer FAQ says the employer calculates its size each October 1 for the next calendar year. The count includes full-time, part-time, temporary and intermittent employees on the payroll.
›What is the maximum weekly Maine PFML benefit?
The cap is the state average weekly wage (26 MRSA § 850-C(3)). The PFML chart of June 2026 prints $1,250 (rounded). The Workers' Compensation Board gives the state average weekly wage as $1,249.12 as of July 1, 2026.
›What changes on Form W-2 for Maine PFML in 2027?
The employer FAQ, July 2026 edition, says that from tax year 2027 the taxable part of medical leave benefits is treated as wages and reported on Form W-2. In 2026 benefits are reported on Form 1099-G.
›Does Maine publish a list of private-plan insurers?
Yes. The official list is headed 'Current as of 08/24/2026' and names 21 carriers. A private-plan substitution costs $250 to apply plus $250 if approved, and it is valid for three years.
Private website. Not affiliated with the State of Maryland, the Maryland Department of Labor or the FAMLI Division. Official site: paidleave.maryland.gov. General information with sources and check dates — not legal, tax or insurance advice. We are not a licensed insurance producer; we do not recommend any agent, insurer or plan, and we receive no commission or fee based on any insurance sale.