Jim Jantz, JD
Director of Compliance – Absence, Disability, & Life
With Maine’s Paid Family and Medical Leave (PFML) benefits launching in less than a year, it’s important for employers with employees in the state to understand the key features, deadlines, and how Maine’s program compares to others. This overview, based on information from the Maine Department of Labor, will help you prepare for compliance and smooth implementation.
Overview of Maine PFML
Enacted in 2023, Maine’s PFML program offers paid leave for several family and medical reasons, including:
- Your own medical condition
- Bonding with a new child
- Caring for a family member (including servicemembers) with a serious health condition
- Military qualifying exigency
The program also covers less common reasons like safe leave, organ donation, and limited bereavement leave.
While many PFML programs share similar structures, Maine’s specific rules and thresholds differ. Here are some key details according to the Maine Department of Labor:
- Contribution rate: 1% of wages up to the Social Security taxable wage limit, split evenly between employer and employee if you have 15 or more employees in Maine. (Note: This rate won’t exceed 1% during the initial years and will be set annually starting in 2028.)
- Benefit amount: Calculated based on the state average weekly wage (SAWW), currently $1,198.84 (July 1, 2025 – June 30, 2026). Benefits are typically 90% of wages up to 50% of SAWW, and 66% for wages above that.
- Entitlement: 12 total weeks of leave per year, which can be all medical, all family, or a combination.
- Eligibility: Employees must work in Maine and have earned at least six times the SAWW in wages subject to premiums during the base year.
- Job protection: After 120 days of employment, employees returning from leave are generally entitled to be reinstated to the same or an equivalent position.
- Plan options: You can participate in the state program or choose a private plan (self-insured or fully insured) that offers benefits substantially equal to the state plan.
Understanding the “undue hardship” provision
Maine’s PFML includes an “undue hardship” clause. Within 10 days of a claim notification, you may claim undue hardship if the leave would significantly disrupt operations or cause major expenses. You can also waive this 10-day review by agreeing to the leave schedule.
This provision involves you in the claims process, even if you use the state program. The Maine Department of Labor has provided some guidance, but more details may come before May 2026.
One important note: when leave is for an employee’s own medical condition, the healthcare provider’s recommended schedule generally takes precedence, limiting your ability to claim undue hardship.
