What Is the MAPFL Tax for Maine Employers & Employees?
Understand Maine's new paid leave system: its financial impact, employer obligations, and the comprehensive support it provides.
The Maine Paid Family and Medical Leave (MAPFL) program is a program for employers and employees in the state. It provides financial security and job protection for workers needing time off for qualifying family or medical reasons. Funded by a dedicated tax, it helps Mainers address important life events without financial hardship. Understanding its funding, eligibility, and benefits is crucial for navigating this statewide system.
Understanding the MAPFL Program
The Maine Paid Family and Medical Leave program was established through Public Law 412, reflecting a legislative effort to support Maine’s workforce. It provides up to 12 weeks of paid leave annually for eligible workers. The program became operational in phases.
Contributions to the program’s fund began on January 1, 2025. Benefits become available starting May 1, 2026. The program covers nearly all private and public sector employees in Maine, including full-time, part-time, temporary, and seasonal workers, regardless of employer size. Self-employed individuals can also elect coverage.
Calculating and Contributing to MAPFL
The MAPFL program is funded by contributions from both employers and employees. The combined contribution rate is 1% of wages, capped at the Social Security taxable wage base. This wage base updates annually; for example, it was $176,100 in 2025. Subject wages include salary, tips, commissions, bonuses, and severance pay, but exclude independent contractor payments.
For employers with 15 or more employees, the 1% contribution is split equally, with employers and employees each contributing 0.5% of wages. Employers may cover more or all of the employee’s share. Employers with fewer than 15 employees are exempt from the employer portion, but must still remit the employee’s 0.5% share. Employee count is based on all payroll individuals in 20 or more workweeks during the 12 months preceding September 30th annually.
Employer Responsibilities for MAPFL
Employers in Maine have responsibilities for MAPFL contributions and reporting. As of January 1, 2025, all Maine employers must begin payroll withholdings. Employers collect and remit both employer and employee portions to the Maine Department of Labor (MDOL) quarterly via the Maine Paid Leave Portal.
The first quarterly wage reports and premium payments, covering January through March 2025, were due by April 30, 2025. Subsequent quarterly reports and payments are due on the last day of the month following the close of each quarter. Employers must register for a Maine Paid Leave Portal account, even with a payroll processor. Failure to submit reports can result in penalties, such as 1% of the employer’s total payroll.
Benefits Provided by MAPFL
The MAPFL program offers eligible workers up to 12 weeks of paid leave within a benefit year for qualifying life events. A benefit year is the 12-month period preceding the leave start. Covered reasons for leave include:
Caring for a new child (birth, adoption, foster care)
Managing one’s own serious health condition
Caring for a family member with a serious health condition
Qualifying exigencies due to a family member’s military service
Safe leave related to domestic violence, assault, or stalking
The weekly benefit amount is a partial wage replacement, calculated using a two-tiered system based on the employee’s average weekly wage relative to the state average weekly wage (SAWW). For wages up to 50% of the SAWW, the benefit replaces 90%. For wages above 50% of the SAWW, it replaces 66% of that additional amount. The maximum weekly benefit is capped at 100% of the SAWW.
Applying for MAPFL Benefits
Employees seeking MAPFL benefits must meet eligibility criteria. To qualify, an individual must have earned at least six times the state average weekly wage (SAWW) in the first four of the last five completed calendar quarters preceding the benefit year. For example, if leave begins in May 2026, the base period would typically be January 1, 2025, through December 31, 2025. Job protection generally applies to employees with at least 120 days of employment prior to leave. Leave may still be available for those with less tenure, but without job restoration protection.
The application process involves submitting a claim to the Maine Department of Labor (MDOL). Claims can be submitted through an online portal or via mail. Employees should provide written notice to their employer, ideally 30 days in advance for foreseeable leave, or as soon as feasible in emergencies. Required documentation includes proof of identity, employer information, and medical certifications.
A seven-day unpaid waiting period applies to medical leave, but not other leave types. The MDOL processes claims and notifies the employer within five business days of a claim filing.