Maine employers will pay unemployment tax in 2027 under Schedule A, the lowest of the rate schedules allowed by state law, the Maine Department of Labor said Monday, Nov. 9. Even so, the average tax per employee who earns at least $12,000 is expected to be $277.20, up $9.60 from the previous year.
By the Signal's arithmetic from the department's figures, the prior-year average was $267.60, so the increase is about 3.6 percent. Employers pay the tax on the first $12,000 in wages for each employee in a calendar year, according to the department's announcement. The money goes into the state unemployment trust fund, which pays benefits to eligible workers. About 56,600 Maine employers pay into it.
How the bill is set
A schedule is the set of rates employers can be charged. Each employer's own rate is based on statutory rates that account for its experience rating, a measure of its unemployment history, and on changes in wages across Maine. By the Signal's arithmetic, $277.20 is about 2.3 percent of the $12,000 wage base, or roughly $5.33 a week if spread over 52 weeks. The department said the change will vary by employer. Employers will receive their individual tax information by mail in December.
What the fund pays out
The department said it has paid more than $139 million in state unemployment benefits so far in 2026. As of September 2026, the average weekly benefit under the regular state program was about $580.64.
The release does not say how much money is in the trust fund. The department said the balance is updated monthly on its unemployment claims and trust fund dashboard.
