Second Quarter Wage Reporting for Paid Family & Medical Leave Starting

June 23, 2025

Second Quarter Wage Reporting for Paid Family & Medical Leave Starting

Dear Maine Employer,

Second quarter filing for the new Maine Paid Family and Medical Leave program (PFML) begins on July 1. The deadline to submit wage reports and premiums is July 30.

Even if a payroll processor files on behalf of your business, you must still register on the Paid Family and Medical Leave portal if you haven't done so already.

Employers with approved private plan substitutions MUST still file wage reports quarterly. However, there would be no premium contributions owed.

While penalties for the first quarter of 2025 were waived for employers who failed to file or who filed late, penalties will be enforced for the second quarter.

Any employer with at least one Maine-based employee must have begun payroll withholdings January 1, 2025:

• Employers with 15 or more employees contribute 1 percent of wages and may deduct up to half of the contribution from the employees' wages.

• Employers with less than 15 employees contribute 0.5 percent of wages and may deduct the entire amount from the employees' wages.

Access the portal here - https://pfml.maine.gov/contributions/_/

Information on the Maine Paid Family and Medical Leave program can be found here: https://www.maine.gov/paidleave .

If you have any questions, call (207) 621-5024 between 8 a.m. to 5 p.m. Monday-Friday.

Thank you,

The Maine Department of Labor

Maine Paid Family & Medical Leave Program