Employee Cost: Maine vs West Virginia (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Maine saves $40/employee/year

$65,645 in Maine vs $65,685 in West Virginia

Maine

$65,645

1.09x salary

West Virginia

$65,685

1.09x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component ME WV Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $245 $225 +$20
Workers' Compensation $768 $828 -$60
Total Employer Cost $65,645 $65,685 -$40

Tax Rate Comparison

Rate Maine West Virginia
SUTA Rate Range 0.22% – 5.4% 0.15% – 8.5%
SUTA Typical Rate 2.04% 2.5%
SUTA Wage Base $12,000 $9,000
Workers' Comp Rate 1.28% 1.38%
State Income Tax Yes Yes

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Maine over West Virginia saves $40 per employee per year in employer-side payroll costs alone. For a team of 10, that's $402 annually.

The biggest difference comes from workers' compensation rates — Maine charges 1.28% vs West Virginia's 1.38%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary ME Total WV Total Difference
$30,000 $32,966 $32,976 -$10
$40,000 $43,859 $43,879 -$20
$50,000 $54,752 $54,782 -$30
$60,000 $65,645 $65,685 -$40
$75,000 $81,984 $82,040 -$55
$100,000 $109,217 $109,297 -$80
$125,000 $136,449 $136,555 -$105
$150,000 $163,682 $163,812 -$130

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of ME.

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