Maine Payroll Withholding
Effective January 1, 2019

  • Withheld amount must be rounded to the nearest dollar.
  • Single
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $21,450.00$1,244.006.75%
    $50,750.00$3,222.007.15%

    Married
    Annual EarningsAddonRate
    $0.00$0.005.80%
    $42,900.00$2,488.006.75%
    $101,550.00$6,447.007.15%

    Standard Deduction
    SingleMarried
    Amount$9,350.00$21,550.00
    Phase out minimum$81,450.00$162.950.00
    Phase out maximum$156,450.00$312,950.00
    Phase out divisor$75,000.00$150,000.00

    Calculate standard deduction

    1. Calculate standard deduction percent (Rounded to 4 decimal places)

    • If Annualized Wage less than Phase out minimum: 100%
    • If Annualized Wage greater than Phase out maximum: 0%
    • Else Standard decuction * ( ( Phase out maximum - Annualized Wage ) / Phase out divisor )

    2. Multiply standard deduction by standard deduction percent

    Withholding Allowance: $4,200.00

    Supplemental wages: 5.00%

    Note(s):

    • All amounts are annual unless otherwise noted