ME LD1712

Weekly benefit amount changed to a flat 65% of the employee's or self-employed individual's average weekly wage, replacing the previous tiered calculation (90% for wages up to 50% of state average, 66% for wages above)

Employers must now deduct 50% of the payroll premium from employee wages (previously optional up to 50%), though employers may voluntarily pay a greater share of the employee's portion

Establishes specific "undue hardship" conditions allowing employers to deny leave requests: employers with fewer than 15 employees, summer labor shortages (Memorial Day to Labor Day), businesses generating 60%+ of revenue in a 5-month peak period, or when 25%+ of employees are already on approved leave

Employer decisions to deny leave based on undue hardship are not reviewable by the Department of Labor or subject to appeal

Penalties for employers failing to make premium contributions capped at $50 per employee (replacing 1.0% of total annual payroll assessment), with fines stayed until January 1, 2026 unless willful; family and medical leave benefits become subject to state income tax beginning January 1, 2026