PFML

This following information is pulled from the state website and publicly released information ~

PFML stands for Paid Family and Medical Leave

Starting with the first payroll with a pay date in January, any employer with at least 1 Maine-based employee has obligations under Maine’s new Paid Family and Medical Leave law.  Employers should take immediate actions to prepare by following these steps:

Count your employees. Contribution rates are determined by the number of Maine employees you had between October 1, 2023 and September 30, 2024. Within that period, count the number of employees to whom you paid wages each week. This includes any employees who were on payroll for a calendar work week – including full time, part time, seasonal, or per-diem. If there are 15 or more Maine employees paid in 20 or more of the weeks, your contribution premium will be 1.0% of wages and you may withhold up to half of the premium from your employees’ wages. If the threshold is not met, your contribution premium will be 0.5% of wages and you may withhold all or a portion of the contribution from your employees’ wages. Wages mean all compensation, including tips, gratuities, severance, terminal pay, commissions, and bonuses.
Wages do not include payments to independent contractors.

To determine if an individual is a Maine employee, the following criteria are used. If you can answer “yes” to this series of questions, then the individual is a Maine employee.

  1. Is the employee’s work performed in Maine? If no, go to Question 2.
  2. Does the individual perform some work in Maine and the physical base of operations in Maine? If no, go to Question 3.
  3. Does the individual perform some work in Maine AND is the service directed and controlled from Maine?? If no, go to Question 4.
  4. Does the individual perform some work in Maine and live in Maine? If no, the individual is not a Maine employee.

Prepare to withhold contributions. You may withhold up to 0.5% of your employees’ wages
beginning with the first pay date in January 2025. Ensure your payroll system and/or provider is
ready to begin withholding. Be sure to inform your employees in advance that this will begin. The Department of Labor has a poster that you can use to provide the information. Contributions and wage reports for the January to March 2025 quarter will be due after the end of the quarter and no later than April 30, 2025. These will be submitted through the Paid Leave Portal.

  • Payroll contributions begin: January 1, 2025 
  • Benefits begin: May 1, 2026 

Register in the online system: Paid Leave Portal. In January, all employers will be required to register in the Paid Leave Portal. If you have a payroll provider, you can designate them during the registration process. You will also need to identify whether you have 15 or more employees as described above. The online system will allow for the filing of quarterly wage reports, and remittance of quarterly premium contributions.  All employers must begin wage reporting in April. 

The Paid Leave Portal will also allow self-employed individuals and tribal governments to elect coverage. 

Employer’s Guide to Maine PFML Contributions’ (Word) (PDF)

Bulk Wage Report Specifications (PDF)

Stay informed. Stay up to date on the latest information at Maine.gov/paidleave. Sign up for the “Get Notified” email list to get program and portal information as it is released.

You can review the program’s Frequently Asked Questions and can learn more about the Maine Paid Leave Portal by listening to this webinar:  https://www.youtube.com/watch?v=mAOSk0-3Wq0 

PFML posters are to be added to employee common areas as part of the posting labor law posters requirements in their workspaces.

February 26, 2025 – The Maine Paid Family and Medical Leave Benefits Authority  held a public hearing to solicit public comments on the implementation and administration of the Paid Family and Medical Leave program, in accordance with Maine Title 26 §850-O.  The recording of the hearing can be watched here.

December 12, 2024: The Paid Family and Medical Leave Program has added a new tab: “Maine Paid Leave Contributions Portal” to Maine.gov/paidleave. Tab includes resources to help employers prepare for the launch of the Maine Paid Leave Contributions portal in early January. 

December 4, 2024 (press release) – Maine Department of Labor Adopts Final Rule for Paid Family and Medical Leave Program

November 19, 2024 (press release) – Maine Department of Labor to Hold New Paid Family & Medical Leave Portal Webinars

Again, for more information and to stay up to date on the program, visit Maine.gov/paidleave