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Reference · State of Maine

Maine trade labor costs

What a plumbing, HVAC or electrical tech earns in Maine, what the state adds to payroll, whether labor is taxed, what a license costs, how lien rights work and when the heating and cooling seasons peak — each figure from the agency that sets it, with the date we read it.

  • Wages BLS OEWS May 2025
  • Payroll and licenses state agencies
  • Checked and
Plumbing median
$30.77/h+0.3% vs the U.S.25th of 51
HVAC median
$30.37/h+3.5% vs the U.S.17th of 51
Electrical median
$36.24/h+19.3% vs the U.S.17th of 51
New-employer SUTA
2.54%on the first $12,000
Payroll programs
1 programPFML
Sales tax on labor
Not taxedrepair and installation on buildings

Pay in Maine

Hourly pay across all industries, May 2025. Half of the workers in each trade earn less than the median and half earn more; one in ten earns less than the 10th percentile. Union and non-union, no self-employed.

Hourly pay, 10th to 90th percentileDrawn to scale: one dollar axis for all three trades

  • PlumbingU.S. median $30.67

    plumbers: 10th percentile $23.13, 25th $29.47, median $30.77, 75th $36.41, 90th $38.83 an hour; U.S. median $30.67.

  • HVACU.S. median $29.33

    HVAC techs: 10th percentile $22.64, 25th $27.52, median $30.37, 75th $36.98, 90th $39.47 an hour; U.S. median $29.33.

  • ElectricalU.S. median $30.38

    electricians: 10th percentile $26.05, 25th $30.25, median $36.24, 75th $40.57, 90th $55.63 an hour; U.S. median $30.38.

  • 25th–75th percentile
  • State median
  • U.S. median
Hourly pay by percentile for plumbers, HVAC techs and electricians in Maine, BLS OEWS May 2025
PercentilePlumbingHVACElectrical
10th$23.13$22.64$26.05
25th$29.47$27.52$30.25
Median$30.77$30.37$36.24
75th$36.41$36.98$40.57
90th$38.83$39.47$55.63
Mean$32.00$31.39$37.14
U.S. median$30.67$29.33$30.38
vs U.S.+0.3%+3.5%+19.3%
Rank25th17th17th
Jobs2,7102,2503,780

Dollars an hour. BLS occupations: Plumbers, pipefitters and steamfitters (SOC 47-2152); Heating, air conditioning and refrigeration mechanics and installers (SOC 49-9021); Electricians (SOC 47-2111). “vs U.S.” compares the medians; rank 1 is the highest median of the 50 states and DC. Released May 15, 2026; the next survey is due each spring.

Payroll costs the state adds

What Maine charges an employer on top of wages: unemployment tax, and any paid-leave or disability program funded through payroll, and who must carry workers’ comp. Federal Social Security, Medicare and unemployment tax apply in every state and are already in the calculator. Workers’ comp premiums depend on the class code and the insurer, so the card gives the rules, not a rate.

State unemployment tax (SUTA)

Maine Department of Labor, Bureau of Unemployment Compensation

Wage base
$12,000 per employee a year
New-employer rate
2.54%combined rate, including the 0.14% CSSF and 0.17% UPAF assessments
Construction
No separate rate published

Maine Department of Labor, 2026 rate array: the new-employer rate is 2.23% (DOL’s figure) plus the 0.14% Competitive Skills Scholarship Fund and 0.17% Unemployment Program Administrative Fund assessments, for a combined rate of 2.54%. This site uses the combined rate. Maine’s 2026 UC-1 instructions give the administrative assessment as 0.16%.

Charged with it

Per tech, a year 2.54% × $12,000 = $305At the new-employer rate, for a plumber paid the state median ($30.77 × 2,080 h = $64,002). The calculator uses the rate alone.

State pages read

Workers’ compensation

Maine Workers' Compensation Board

Who must carry it
Any employeeEvery private employer in Maine, including an independent contractor who hires and pays employees, must buy a workers’ compensation policy or self-insure for all its employees (39-A M.R.S. § 401(1)). Exceptions include employers of domestic servants and certain agricultural employers that carry employers’ liability insurance. legislature.maine.gov
Where to buy it
Private insurers or the state fundMaine Employers' Mutual Insurance Company (MEMIC)Employers buy from private insurers, from Maine Employers’ Mutual Insurance Company (MEMIC), or self-insure individually or in a group. MEMIC must insure employers that cannot get coverage elsewhere and also competes in the voluntary market. maine.gov
Owners
A sole proprietor without employees and LLC owners need no coverage and no waiver form. A bona fide owner of at least 20% of a corporation’s voting stock may waive benefits in writing (Workers’ Compensation Board Application for Waiver, Form WCB-2C); a sole proprietor’s, partner’s or 20% owner’s parent, spouse or child may also waive in writing. maine.gov

Statute and agency pages read

Maine Paid Family and Medical Leave (PFML)

In effect in 2026 Maine Department of Labor - Paid Family and Medical Leave

Total rate
1.00%of wages for employers with 15+ employees; 0.5% for fewer than 15 (calendar years 2025-2027)
Employer pays
15+ employees: at least 0.5% (1% total, employee share capped at 0.5%); fewer than 15: 0 if the full 0.5% is deducted
Small employers
Fewer than 15 employees: total 0.5%, all of which may be deducted from employees
Wage cap
The Social Security wage base
Employees
Employer may deduct up to half (15+) or all (<15) of the contribution

Employer’s own cost, share of wages 5 employees: None20 employees: 0.50%In a 20-person shop that is about $320 a year for a plumber paid the state median. Add it to Benefits in the calculator.

Next: 2027: same rates (1% / 0.5%) - the FAQ fixes them for calendar years 2025-2027

Approved private plan substitution (fully insured or self-insured) allowed.

New-employer rates usually last one to three years — longer in some states (four years in Indiana, four to five in D.C.); then the state assigns your own rate, and your rate notice wins over any figure here. The calculator below uses the new-employer rate where one is clear. Where a state’s own pages could not be read, the card says so and gives the U.S. Labor Department’s figure.

What a shop in Maine needs to charge

The calculator’s example shop — three techs, $120,000 of overhead, a truck each, 10% net profit — with Maine’s median wage for each trade and its unemployment tax filled in. Your own numbers will differ; change them in the calculator below.

Example shopBreak-evenRate, 10% profit
Plumbingwage $30.77$112.95$125.50→ $130
HVACwage $30.37$112.09$124.54→ $125
Electricalwage $36.24$124.69$138.54→ $140

Per billable hour; → is the rate rounded up, as the calculator rounds it. Everything except the wage and the unemployment tax is the national example (BLS, IRS and DOL figures listed on the labor rate calculator).

Change the numbers for your shop

The labor rate calculator, opened on Maine: pick your trade, put in your own crew, pay and overhead, and the rate and break-even redraw as you type.

Your labor rate

Who does the billable work?

Example shop in Maine: 3 techs at the state’s median plumber wage, $120,000 overhead. Change any number or pick another state.

Charge at least Example shop · Maine

Charge at least $125.50 per billable hour; break-even $112.95.

Round up to $130 (+$4.50)

See it drawn to scale
Rate build-upDrawn to scale: every dollar the same height
Rate build-up for the example, drawn to scaleColumn from $0 to $125.50 per billable hour, drawn to scale: wage $52.60, taxes & benefits $13.73, overhead $32.87, truck $13.74, profit 10% $12.55. Break-even line at $112.95. Rounded up to $130.12345$0Labor$66.33Break-even$112.95Your rate$125.50Round up to$130
  1. Wage$64,001.60 ÷ 1,216.8 h$52.60
  2. Taxes & benefits26.11% of pay$13.73
  3. Overhead$120,000 ÷ 3,650.4 h$32.87
  4. Truck$16,719.14 ÷ 1,216.8 h$13.74
  5. Profit 10%of the price$12.55
Break-even
$112.95
Profit per hour
$12.55
Revenue a year
$458,109

$112.95 ÷ (1 − 10%) = $125.50rounded up to $130

Already showing the example.

Price your tasks at $130 an hourOpens the price book builder with this rate.

Billable hours
1,216.8per tech a year
Loaded wage
$38.80per paid hour
Labor
$66.33per billable hour
Overhead
$32.87per billable hour
Truck
$13.74per billable hour
Labor burden
26.11%over gross pay

What moves your rate

  • Every billable hour sold under $112.95 loses money.
  • At 70% billable instead of 65%, break-even drops to $104.88, $8.07 an hour less.
  • Cut $10,000 of overhead a year and break-even drops $2.74 an hour, to $110.21.
Show the math
  1. Worked hours2,080 h − 26 days × 8 h = 1,872 h
  2. Billable hours per tech1,872 h × 65% = 1,216.8 h
  3. Gross pay per tech$30.77 × 2,080 h = $64,001.60
  4. Employer taxes and comp$3,968.10 SS + $928.02 Medicare + $42.00 FUTA + $304.80 SUTA + $1,708.84 comp = $6,951.77
  5. Benefits$64,001.60 × 15.25% = $9,760.24
  6. Labor per billable hour$80,713.61 ÷ 1,216.8 h = $66.33
  7. Overhead per billable hour$120,000 ÷ (3 × 1,216.8 h) = $32.87
  8. Truck per billable hour$16,719.14 ÷ 1,216.8 h = $13.74
  9. Break-even$66.33 + $32.87 + $13.74 = $112.95
  10. Rate at 10% profit$112.95 ÷ (1 − 10%) = $125.50

Change the numbers

State and trade
Trade

Fills the wage and state unemployment tax (SUTA). Workers’ comp and everything else stay as they are.

Filled for Maine3 figures
Wage Plumbing
$30.77/hr
Maine median for plumbers · BLS OEWS May 2025
SUTA rate New employer
2.54%
New-employer rate (combined rate, including the 0.14% CSSF and 0.17% UPAF assessments); no separate construction rate found · Maine DOL, 2026 combined rate (state agency override)
SUTA wage base Per tech
$12,000
Maine · DOL Significant Provisions, July 2026

Your own rate notice wins. These are new-employer rates: after one to three years the state sets your own, and construction employers often pay a different rate.

Maine: pay, payroll taxes and licensesSee all 50 states and DC
Maine: the fine print

Maine Department of Labor, 2026 rate array: the new-employer rate is 2.23% (DOL’s figure) plus the 0.14% Competitive Skills Scholarship Fund and 0.17% Unemployment Program Administrative Fund assessments, for a combined rate of 2.54%. This site uses the combined rate. Maine’s 2026 UC-1 instructions give the administrative assessment as 0.16%.

Crew and pay

People who bill hours. Office staff go in overhead.

Average base pay. Filled: Maine median for plumbers, BLS OEWS May 2025.

Hours and time off2,080 h · 26 days off

40 hours × 52 weeks = 2,080.

Holidays, vacation and sick days, 8 h each. Example: 8 + 11 + 7 (BLS).

Optional. Paid at 1.5 × the wage. Leave 0 if none.

Billable time

Share of worked hours that ends up on invoices. Published figures run from 30% to 65%.

Billable hours1,216.8 hper tech · 3,650.4 h for the shop
Payroll taxes and benefits+26.11% of pay

Filled: Maine new-employer rate, Maine DOL, 2026 combined rate (state agency override). Your notice wins.

Pay per tech the rate applies to. Filled: Maine, DOL Significant Provisions, July 2026.

Use the rate on your policy. Example: BLS construction average.

Health, retirement and other benefits. Example: BLS construction average.

Loaded wage$38.80per paid hour · burden 26.11%

Included automatically (IRS, tax year 2026): Social Security 6.2% of pay up to $184,500, Medicare 1.45%, federal unemployment (FUTA) 0.6% of the first $7,000.

Shop costs

An example figure. Everything except field pay and trucks — split it in the worksheet below.

Payments, fuel, insurance and upkeep. Enter 0 if trucks are already in overhead.

Profit

Profit as a share of the price, not a markup on cost.

Your rate: $125.50 per billable hour · break-even $112.95. Back to the result

Sales tax on your work

What Maine’s tax agency says about repair and installation labor on buildings and the parts and fixtures that go into them. This is what the agency’s pages say, not tax advice.

Labor
Not taxedContractors who repair, remodel or build real property usually add no sales tax to their charge; the tax is on the materials.Usually title to materials passes after installation and no tax goes on the bill. A contractor that routinely bills all customers for time, materials and sales tax charges tax on the materials only.
Materials
Contractor, when buyingGenerally the contractor, as last user, pays sales or use tax when buying materials; a contractor registered as a retailer whose practice is to bill all customers for time, materials and sales tax buys for resale and charges tax on the materials.

Read October 24, 2026 on the agency pages listed under Sources. All 50 states and DC side by side.

Licenses and state fees

The license a shop needs from the state to contract for each trade, the board that issues it and the fees on its own schedule. Cities and counties can add their own licenses, registrations and permit fees; exam vendors and fingerprinting may charge more.

Plumbing

State license

Maine Plumbers' Examining Board (Office of Professional and Occupational Regulation)

Master Plumber

A Master Plumber means any person licensed by the Board to engage in, or about to engage in, the business of installing plumbing or plumbing systems.

FeeAmount
Master plumber license fee2 years (term based on first licensure date)$200
Criminal background check feeone-time (with application)$21
Master plumber biennial renewal fee2 years$200

Exams are computer-based through Prov after Board approval; the Board’s web pages do not list the exam fee. Late fee $50 (up to 90 days); $200 + $100 penalty if 90 days to 2 years late.

Keeping the license

Renewal
Master and journeyman plumber licenses renew every two years, based on the first licensure date; the master renewal fee is $200, with a $50 late fee up to 90 days after expiration. maine.gov
Continuing ed.
No continuing-education requirement for plumber license renewal appears in 32 MRSA §3504 or in the Plumbers’ Examining Board’s renewal requirements, which list only the fee and late fees. legislature.maine.gov · maine.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

HVAC

State license

Maine Fuel Board (Office of Professional and Occupational Regulation)

Master Oil Burner and/or Solid Fuel Technician (oil/solid-fuel heating); Propane and Natural Gas Technician for gas appliances

A Master Oil Burner Technician is licensed by the Board to engage in the business of installing or servicing oil-burning equipment in Maine; gas appliance work requires a Propane and Natural Gas Technician license.

FeeAmount
Master oil burner / solid fuel technician license fee2 years (term based on first licensure date)$200
Propane and natural gas technician license fee2 years$100
Master oil burner / solid fuel technician biennial renewal fee2 years$200

These Fuel Board licenses cover oil, solid-fuel, propane and natural gas equipment; the Board’s license list has no license for air-conditioning or refrigeration work. Criminal background check fee $21 also applies. Exam fees are not stated on the Fuel Board licensing page. Late fee $50 up to 90 days after expiration.

Keeping the license

Renewal
Maine Fuel Board licenses (master oil burner/solid fuel technician, propane and natural gas technician and others) renew every two years based on the first licensure date; the master oil burner renewal fee is $200. maine.gov
Continuing ed.
No continuing-education requirement for Fuel Board license renewal appears in 32 MRSA §18144 or in the board’s renewal requirements, which list only fees and late fees. legislature.maine.gov · maine.gov
Reciprocity
Check with the boardThe official pages and rules we read on November 4, 2026 do not settle it.

Sources read

Electrical

State license

Maine Electricians' Examining Board (Office of Professional and Occupational Regulation)

Master Electrician

A Master Electrician is a qualified individual engaging in, or about to engage in, the business of installing electrical wires, conduits, apparatus, fixtures and other electrical equipment.

FeeAmount
Master electrician license fee2 years$150
SBI (criminal background) report feeone-time (with application)$21
Master electrician biennial renewal fee2 years$150

Exam fee not stated on the Board page. Late fee $50 up to 90 days; $150 + $100 penalty if 90 days to 2 years late.

Keeping the license

Renewal
Master electrician licenses renew every two years based on the first licensure date; the renewal fee is $150 ($20 for senior master electricians over 70). maine.gov
Continuing ed.
Master, journeyman and limited electricians must complete a 15-hour board-approved course on the current National Electrical Code before each two-year renewal; helpers and apprentices have no continuing education. maine.gov
Reciprocity
For master electricians, Maine has reciprocity agreements with New Hampshire and Vermont (the board’s FAQ also lists Massachusetts and Rhode Island); the applicant must have passed the other state’s written exam and have six years of active work. The FAQ lists a longer set for journeyman electricians (NH, CT, IN, MA, MN, NJ, RI, OR, ID, WY, ND, VT). maine.gov

Sources read

Beyond the trade license

Contractor registration, bond and insurance the state asks of a trade shop

Registration
Maine has no statewide general, residential or home-improvement contractor license or registration on top of the trade licenses; the Home Construction Contracts law (10 MRSA ch. 219-A) regulates the written contract, change orders and penalties, not a registration. Plumbers, electricians and oil/gas heating technicians are licensed by their Office of Professional and Occupational Regulation boards. legislature.maine.gov
Bond
No surety bond is required for Maine plumber, electrician or fuel-technician licenses; the boards’ license and renewal requirements list fees, exams and experience only. maine.gov · legislature.maine.gov
Insurance
No liability insurance minimum is required to get or renew a Maine plumber, electrician or fuel-technician license; the boards’ license and renewal requirements do not include insurance. maine.gov · legislature.maine.gov

Board and statute pages read

State or city license?

State license only Who licenses the trades in Maine

Maine licenses plumbers, electricians and oil, solid-fuel, propane and gas technicians at the state level only. State law bars towns and cities from requiring licensed electricians (32 MRSA §1103) or fuel technicians (32 MRSA §18105) to hold a municipal license; towns issue permits only to people who meet the state licensing law, and the old municipal plumbing-ordinance section (32 MRSA §3351) is repealed. legislature.maine.gov

State and city pages read

What Maine law says about lien rights on private jobs — the notices, the deadline to file and the deadline to sue — and whether a statute sets payment deadlines or caps retainage. Read from the statute itself; it is not legal advice.

Mechanic’s lien

10 M.R.S. §§3251 to 3269Chapter 603: BUILDINGS, LOTS, WHARVES AND PIERS; LABOR AND MATERIALS

You, hired by the owner
No notice to startA contractor with a direct contract with the owner gives no notice before or during the job; Maine’s owner-notice provision (10 M.R.S. §3255(3)) concerns only those who did not contract with the owner. The required home construction contract terms for jobs over $3,000 (10 M.R.S. §1487) contain no lien notice. legislature.maine.gov
Subs and suppliers
No preliminary noticeNo preliminary notice is required to have a lien, but a sub or supplier without a contract with the owner can collect only what the owner still owes the contractor unless it first serves suit or sends the owner a written notice headed with the statutory warning that the owner may end up paying twice (10 M.R.S. §3255(3)). That protection does not apply to business, commercial or industrial premises unless the owner lives there. legislature.maine.gov
File the lien
A contractor who contracted with the owner does not have to record a lien statement at all (10 M.R.S. §3253(2)); the lien is kept alive by filing suit within 120 days. Subs and suppliers must record a sworn statement at the registry of deeds within 90 days after they stop work and mail a copy to the owner (§3253(1)). legislature.maine.gov
Enforce it
120 daysFile the enforcement action in Superior or District Court within 120 days after the last labor, materials or services were furnished (10 M.R.S. §3255(1)). A claimant without a contract with the owner may not serve the owner until 30 days after filing. legislature.maine.gov
Homes
The owner’s pay-only-once protection against subs and suppliers in 10 M.R.S. §3255(3) applies to homes and other non-business property; it does not apply to business, commercial or industrial premises unless the owner resides there. legislature.maine.gov

Statutes read

Payment deadlines and retainage

Private jobs (public contracts have their own rules)

Prompt payment
Statute sets deadlinesUnless the contract says otherwise, the owner must pay 20 days after the end of the billing period or 20 days after receiving the invoice, whichever is later, with interest from day 21 (10 M.R.S. §1113); the contractor must pay subs and suppliers 7 days after it is paid or receives their invoice, whichever is later (§1114). A court or arbitrator adds a 1% per month penalty on sums wrongfully withheld, plus attorney fees (§1118). legislature.maine.gov
Retainage
Maine sets no percentage cap on retainage. Retainage must be paid within 30 days after final acceptance of the work, and the contractor must pass subs and suppliers their share within 7 days after receiving it (10 M.R.S. §1116). legislature.maine.gov

Statutes read

Heating and cooling season in Maine

Degree days, NOAA’s index of the energy it takes to heat or cool a building: each degree a day’s mean temperature falls below 65 °F is one heating degree day, each degree above is one cooling degree day. Thirty-year normals for Portland Jetport, month by month.

Heating degree days
6,795
Cooling degree days
446
Nights ≤ 32 °F
144
Days ≥ 90 °F
5
Normal heating and cooling degree days (base 65 °F) and freezing nights by month at Portland Jetport, NOAA 1991–2020 normals
MonthHeatingCoolingNights ≤ 32 °F
Jan1,271029
Feb1,088026
Mar956025
Apr613112
May325101
Jun8968–
Jul10176–
Aug16147–
Sep14543–
Oct45926
Nov749018
Dec1,074027

Heating carries the load at Portland Jetport: 6,795 heating degree days a year against 446 cooling degree days, peaking in January (1,271).

The lightest months for heating and cooling together are June and August (157 and 163 degree days).

Nights at or below 32 °F: about 144 a year, ten or more a month in November through April; 7 at or below 0 °F. Days reaching 90 °F: about 5 a year, the most in July.

Weighted by where Maine’s people live, NOAA’s statewide normals (1981–2010) are 8,050 heating and 222 cooling degree days — 3rd for heating and 45th for cooling among the 48 contiguous states (the contiguous U.S.: 4,332 and 1,272).

Station: Portland Jetport (USW00014764), NOAA NCEI U.S. Climate Normals 1991–2020 — station file; statewide figures: NOAA Climate Prediction Center. Bars share one scale: the longest is 1,271 degree days. Read .

Sources

Each page opened on the date shown. License, registration, lien and workers’ comp sources are linked beside each fact above. Figures change: the agency’s own page wins over this one.

  1. May 2025 State Occupational Employment and Wage Estimates (state file oesm25st)U.S. Bureau of Labor Statistics · read October 28, 2026
  2. Occupational Employment and Wages — May 2025 (news release USDL-26-0725, May 15, 2026)U.S. Bureau of Labor Statistics · read October 28, 2026
  3. Public Data API (national OEWS series for the three occupations)U.S. Bureau of Labor Statistics · read October 28, 2026
  4. Unemployment insurance tax rates (maine.gov)Maine Department of Labor, Bureau of Unemployment Compensation · read October 28, 2026
  5. Unemployment insurance tax rates (maine.gov)Maine Department of Labor, Bureau of Unemployment Compensation · read October 28, 2026
  6. Significant Provisions of State Unemployment Insurance Laws, Effective July 2026U.S. Department of Labor, Office of Unemployment Insurance · read October 28, 2026
  7. Maine Paid Family and Medical Leave (PFML)Maine Department of Labor - Paid Family and Medical Leave · read October 28, 2026
  8. Instructional Bulletin No. 4: Contractors and SubcontractorsMaine Revenue Services · last revised December 22, 2025 · read October 24, 2026
  9. 10 M.R.S. §§3251 to 3269 — Chapter 603: BUILDINGS, LOTS, WHARVES AND PIERS; LABOR AND MATERIALSOfficial state code · read November 4, 2026
  10. Workers’ compensation coverage requirementsMaine Workers' Compensation Board · read November 4, 2026
  11. U.S. Climate Normals 1991–2020, Portland Jetport (USW00014764)NOAA National Centers for Environmental Information · read November 4, 2026
  12. Population-weighted daily heating and cooling degree day normals, 1981–2010 (states and CONUS)NOAA National Weather Service, Climate Prediction Center · read November 4, 2026