Maine Earned Paid Leave Accrual Calculator

Estimate earned paid leave accrual under Maine law (26 M.R.S. § 637-2): one hour for every 40 hours worked, up to 40 hours per year. Applies to employers with 10 or more employees.

Maine's Earned Paid Leave law (26 M.R.S. § 637-2, effective January 1, 2021) requires employers with 10 or more employees to provide at least one hour of paid leave for every 40 hours worked, up to 40 hours per year, usable for any reason. — Maine Department of Labor — Wage and Hour Division

Scope: This calculator models the statewide minimum under 26 M.R.S. § 637-2, for employers with 10 or more employees. Employers with fewer than 10 employees are not required to provide paid leave. Local ordinances and employer frontloading arrangements may produce different results.

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Maine Earned Paid Leave law (26 M.R.S. § 637-2)

Under 26 M.R.S. § 637-2, covered employees accrue one hour of paid leave for every 40 hours worked. Accrual begins on the first day of employment and continues throughout the accrual year.

Basic formula

raw accrual = hours worked / 40 accrual counted = min(raw accrual, annual cap) estimated balance = prior balance + accrual counted - leave used

Annual accrual cap

The annual cap on accrual is 40 hours per year for all covered employers. A more generous employer policy, contract, or local ordinance may allow a higher balance.

When can leave be used?

Accrued leave may first be used on the 120th calendar day of employment (new employees may not use leave until 120 days after hire). Hours continue accruing during the waiting period; the balance shown here may not yet be legally available to take.

Carryover and year-end balance

Up to 40 hours of unused earned paid leave carries forward to the next year. The carry-forward cap is 40 hours under the statewide minimum. Employers may provide a more generous carry-forward.

Leave payout at separation

Maine Earned Paid Leave law does not require payout of unused leave at separation under the statewide minimum. A specific employer policy or contract may create an obligation to pay out unused leave.

What this calculator does not determine

Whether an employer with 10 or more employees is covered — the law applies to employers in Maine with 10+ employees regardless of where the employee works.
Whether an employer uses a compliant frontloading arrangement instead of per-hour accrual.
Whether a specific reason for leave is permissible — Maine allows leave for any reason.
Whether a local ordinance (Portland, etc.) provides greater benefits.
How fractional accrual hours are tracked or rounded on payroll records.

Worked examples

Example 1: standard two-week pay period

hours worked = 80 raw accrual = 80 / 40 = 2.000 hours annual cap = 40 hours counted accrual = 2.0 hours

Example 2: full year of full-time work, cap applies

hours worked = 2,080 raw accrual = 2,080 / 40 = 52.000 hours annual cap = 40 hours counted accrual = 40.0 hours

Sources and verification

The accrual ratio, 40-hour annual cap, 120-day waiting period, and employer-size threshold are sourced from 26 M.R.S. § 637-2 and the Maine Department of Labor Wage and Hour Division, verified August 2026. See the site's methodology for how rules become tested calculator logic.

Common questions

Which employers must provide Maine earned paid leave?

Employers with 10 or more employees in Maine must provide earned paid leave. Employers with fewer than 10 employees are not required to comply. Employee count is determined by the number of employees on payroll during the year.

When can a new Maine employee start using earned paid leave?

Employees begin accruing leave on day one, but they cannot use accrued leave until 120 calendar days after their hire date. After that, leave may be used as it accrues.

Does Maine earned paid leave carry over?

Yes. Up to 40 hours of unused leave carries to the next year. The carry-forward cap is 40 hours under the statewide minimum, though employers may allow more.

Can Maine paid leave be used for any reason?

Yes. Unlike traditional sick leave laws, Maine Earned Paid Leave may be used for any reason — illness, family care, personal time, or any other purpose. Advance notice is required when leave is foreseeable.

Is Maine earned paid leave paid out at termination?

The statewide law does not require payout of unused earned paid leave at separation. A written employer policy may create a separate obligation.