2027 Employer Unemployment Tax Schedule Remains at Lowest Level

November 9, 2026

For Immediate Release

Media Contact: Autumn Mahoney, Communications Specialist | [email protected]

AUGUSTA, Maine - The Maine Department of Labor today announced that the 2027 employer unemployment tax schedule will remain at Schedule A, the lowest tax schedule allowed under state law. The schedule supports the state's unemployment trust fund.

State unemployment insurance benefits are paid to eligible Maine people through the state unemployment trust fund. Employers fund the trust through unemployment contributions. These taxes are assessed on the first $12,000 in wages paid to each employee during the calendar year.

Approximately 56,600 Maine employers pay into the unemployment trust fund. Their tax rates are based on statutory rates that account for each employer's experience rating, which reflects its unemployment history, as well as changes in wages across Maine.

Under Schedule A, the average tax per employee who earns at least $12,000 in wages is expected to be $277.20 in 2027. This represents an average increase of $9.60 per employee over the previous year. Each employer has a unique experience rating, so the tax change will vary by employer. Employers will receive correspondence with their individual tax information by mail in December.

So far in 2026, MDOL has paid out more than $139 million in state unemployment benefits to people who lost their jobs through no fault of their own. As of September 2026, the average weekly benefit under the regular state unemployment program was approximately $580.64.

The balance of the unemployment trust fund is updated monthly on the Maine Department of Labor's unemployment claims and trust fund dashboard.