NOTE: This article only applies to USA Harmony customers.
Maine Paid Family and Medical Leave is a new tax beginning in 2025. The total tax rate is either 0.5% or 1%, depending on the size of the company. The wage base matches the Social Security wage based (e.g. $176,100 for 2025). For more information on the Maine Paid Family and Medical Leave, please refer to the Maine Department of Labor's website.
You may require the employee to contribute a portion of the total amount due:
- Employers with 15 or more covered employees are responsible for the entire 1% premium, but may deduct up to 50% of the premium, or 0.5% from the employee wages.
- Employers with fewer than 15 employees are responsible for only 50% of the premium, or 0.5% total, but may deduct up to 100% of this amount from the employee wages.
At the the time of writing this article, this tax is not included with the annual tax table updates for Harmony. If this tax is relevant for you and/or your company, please create it as a separate payroll category, taking into consideration the above contribution scenarios. You may refer to the How to Create a Payroll Category article for more information.