Paid Family and Medical Leave (State Laws)


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Which state/district laws apply?

Use the chart below to determine whether you must comply with the state/district laws covered on ComplianceDashboard.

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ER = Employer
EE = Employee

State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
California (CA)
California Paid Family Leave ERs that employ workers who are eligible for State Disability Insurance (SDI) or have had SDI deductions withheld. If the voluntary plan is deemed comparable in eligibility, benefits, cost, etc.
• Must also have written consent from a majority of eligible EEs.		 2022 contribution rate is 1.10% of taxable wage base.
• 100% EE		 Withhold payroll deductions and submit to Employment Development Department as required. • Post Notice 1857A or DE1858 in the workplace.
• Provide DE2515 at and DE2511 hire and upon request for time off.		 • Up to 8 paid weeks within a 12 month period.
• See Eligibility.
Colorado (CO)
Colorado FAMLI
Effective
Contributions:
1/1/2023
Benefits:
1/1/2024		 Private-sector ERS with EEs working in Colorado (regardless of ER location or EE residence). If the private plan is deemed comparable in eligibility, benefits, cost, etc.
• Self insured plan must submit bond.
• Fully insured plan must be chosen from a list of approved carriers/plans.		 Total contribution (through 2024) rate is 0.9% of an EE’s wages up to Soc. Sec. cap.
• 50% ER
• 50% EE
ERs with under 10 EEs do not pay the ER portion but collect/remit EE portion.		 ERs submit ER/EE contributions to the CDLE through an online system at the end of the month following the quarter end. Post the Required 2023 FAMLI Program Notice in a prominent location and notify EEs about the program at time of hire. • Up to 12 paid weeks
• See ER FAQ for EE eligibility
• Job protection requirement
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
Connecticut (CT)
Connecticut Paid Leave ERs with one or more EEs working in Connecticut with limited exceptions. If the private plan is deemed comparable in eligibility, benefits, cost, etc.
• Self insured plan must submit bond
• Fully insured plan must be chosen from a list of approved carriers/plans
• Majority of EEs working in CT must agree to plan by vote		 Total contribution rate is 0.5% of an EE’s wages up to Soc. Sec. cap.
• 100% EE “		 ERs submit EE contributions quarterly to the CTPLA at the end of the month following he quarter end. Provide written notice to EEs at the time of hire, and annually thereafter. • Up to 12 paid weeks
• 4 additional weeks for serious complications related to pregnancy or childbirth
• See Benefit Eligibility on the CTPLA web site
• No job protection under CTPL although protection may be required under federal and state leave programs”
Delaware (DE)
Delaware Paid Family and Medical Leave
Effective
Contributions:
1/1/25
Benefits:
1/1/26		 Parental Leave: ERs with at least 10 EEs in Delaware
Parental, Family Caregiving and Medical Leave: ERs with at least 25 EEs in Delaware.		 If the leave program is deemed comparable in eligibility, benefits, cost, etc.
• ERs seeking approval of private plans must notify DE Dept. of Labor (DDOL) by 12/31/23.		 2025 and 2026 contribution rates of an EE’s wages:
• 0.4% Medical Leave
• 0.08% Family Caregiving
• 0.32% Parental Leave
ER / EE Split
• Up to 50% EE
• 50% or more ER		 • Contributions submitted via payroll tax.
• Additional guidance will be provided prior to implementation.		 • Provide notice at time of hire and upon receiving a leave request.
• Display poster (English, Spanish and any language spoken by 15%+ EEs).		 • Up to 12 paid weeks for parental leave.
• Up to 6 paid weeks (in a 24 month period) for other qualifying reasons.
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
Maryland (MD)
Maryland Family and Medical Leave
Effective
Contributions:
10/1/23
Benefits:
1/1/25		 Public and private sector ERs that employ at least one individual in Maryland. If private plan is deemed comparable in eligibility, benefits, cost, etc. by the MD Dept. of Labor. Contribution rate TBD
• 50% ER
• 50% EE
ERs with under 15 EEs do not have to contribute.		 • Contributions submitted via payroll tax.
• Additional guidance will be provided prior to implementation.		 • Provide written notice to each EE.
• A model poster will be provided prior to implementation.		 • Up to 12 paid weeks for family or medical leave.
• Up to 24 paid weeks if medical leave needed during pregnancy followed by parental leave after childbirth.
Massachusetts (MA)
Massachusetts Paid Family Leave ERs with EEs whose wages are reported to the MA Dept. of Unemployment Assistance (DUA) or who hired Massachusetts 1099-Misc contractors to perform services. If private plan is deemed comparable in eligibility, benefits, cost, etc.
• Apply for exemption through MassTaxConnect.		 Total contribution rate of eligible wages:
0.68% (2022)
0.63% (2023)
ERs with 25+ EEs
• Medical Leave:
0.56% (2022)
0.52% (2023)
ER / EE Split
• 60% EE
• 40% ER
All ERs
• Family Leave:
0.12% (2022)
0.11% (2023)
ER / EE Split
• 100% EE		 Complete quarterly filings and submit payment through MassTaxConnect. • Provide written notice within 30 days of hire.
• Retain signed acknowledgment of notice receipt.
• Display poster.
• Provide new notice and display new notice upon updates (contribution rates, etc.).		 Up to 26 paid weeks of combined family and medical leave.
• Up to 20 paid weeks for EE’s own serious health condition.
• Up to 12 paid weeks to care for family member with serious health condition; to bond with child; or to manage affairs of family member on active duty.
• Up to 26 weeks caring for family member injured in armed services.
• Job protection requirement.
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
New Hampshire (NH))
New Hampshire Paid Family and Medical Leave
VoluntaryText-TooltipBusiness Enterprise Tax (BET) credits are available		 All NH businesses, regardless of size, are eligible to participate in the voluntary paid leave program.
• ERs with 50 or more EEss have additional obligations.		 Not Applicable ERs purchase PFML insurance through an insurance company or or provide an equivalent benefit coverage.
• ERs may pay the entire cot, split the cost with EEs, or pass the entire cost to EEs.		 If insured, follow insurance company remittance instructions.
• ERs with 50+ EEs must collect employee contributions through payroll deductions.		 Inform workers about your plan and notify them prior to making payroll deductions (if appliable) Six weeks paid leave
• ERs may offer up to 12 weeks.
New Jersey (NJ)
New Jersey Family Leave Insurance Private and governmental ERs with EEs subject to the New Jersey Unemployment Compensation Law. If private plan is provided by an approved insurance company or a self-insured plan is deemed comparable in eligibility, benefits, cost, etc. and approved by the NJ Dept. of Banking and Insurance. Total 2022 contribution rate is 0.14% of eligible EE wages up to the wage cap.
• 100% EE		 Deduct EE contributions and submit quarterly along with EE’s quarterly gross earnings and Temporary Disability Insurance (TDI) contributions to the NJ Dept. of Taxation. • Provide notice at time of hire and upon receiving a leave request.
• Display poster.		 Up to 12 paid weeks of continuous leave to bond with a child or care for a family member with a serious condition.
• Up to 56 individual days if taken on a day to day basis.
• No job protection requirement although protection may be required under federal and state leave programs.
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
New York (NY)
New York State Paid Family Medical Leave Private ERs (religious non-profits are exempt) that employ one or more persons who work in New York State on each of 30 days in any calendar year. Purchase of insurance is required unless a self-insured plan is approved by the NYS Worker’s Compensation Board. ERs are required to purchase Paid Family Leave Insurance.
Total 2022 Contribution rate is 0.511% up to a maximum.
• 100% EE funded (after-tax).		 Collect EE contributions and arrange payments with the insurer. • Provide notice of rights in an EE handbook or other written materials.
• Post a notice of compliance.		 • Up to 12 paid weeks for family reasons.
• Job protection requirement.
Oregon (OR)
Paid Leave Oregon
Effective
Contribution:
1/1/23
Benefits:
9/3/23		 An ER that employs one or more EEs anywhere in the state of Oregon. If private plan is deemed comparable in eligibility, benefits, cost, etc.
• Submit applications to Paid Leave Oregon		 Total 2023 contribution rate is 1% of gross wages up to Soc. Sec. cap
ERs with 25+ EEs
• 60% EE
• 40% ER
ERs with under 25 EEs only collect the EE portion.		 Payments are a part of the payroll tax paid/submitted by ERs. Display poster and notify EEs prior to first premium deduction (January 2023). • Up to 12 weeks paid leave for family, medical and safe care reasons.
• Women with pregnancy conditions may take an extra two weeks.
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
Rhode Island (RI)
Rhode Island Temporary Caregiver Insurance (TCI). ERs that employ one or more EEs in the State of Rhode Island (RI). Not applicable. All EEs covered by Temporary Disability Insurance (TDI) are also covered by the TCI program. Total 2022 contribution rate for both Temporary Disability Insurance (TDI) and TCI is 1.1% on taxable wage base of $81,500.
• 100% EE.		 TCI payments are submitted with TDI payments. Display poster. • Up to 6 paid weeks (eff. 1/1/2013) to bond with a child or care for a family member.
• Job protection (equivalent position) requirement.
Washington D.C.
D.C. Paid Family Leave ERs that pay Unemployment Insurance (UI) tax on an EE for a quarter. There are no opt-outs available. Contribution rate is 0.62% on an EE’s quarterly wage (there is no cap).
• 100% EE funded.		 ERs use the same portal and reporting/filing schedule as District Unemployment Insurance (UI). • Display a poster
• Provide notice:

  • annually
  • at time of hire
  • when PFL is needed by EE
 Up to the following paid weeks:
• Bond with a child: 8 weeks
• Care for a family member or EEs serious medical condition: 6 weeks
• Prenatal Leave: 2 weeks
• Recordkeeping requirement
State/District Laws
 Covered Employers
 Employer Opt-Out (Alternative Plans)
 Funding
 Contribution Payments
 Notices
 Annual Employee Leave
Washington (WA)
Washington Paid Family and Medical Leave (PFML) ERs of all sizes who have an EE that works in Washington, although certain exceptions apply. If voluntary plan is deemed comparable in eligibility, benefits, cost, etc.
• Submit applications through the PFML web site.		 Total contribution rate is 0.6% of an EEs gross wages up to Soc. Sec. cap.
ERs with 25+ EEs
• 60% EE
• 40% ER
ERs under 50 EEs only collect the EE portion.		 Quarterly reports and payments are made via SecureAccess Washington (SAW). • Display a poster.
• Provide notice upon learning an EE’s leave is due to family or medical leave.
• Paystub insert explaining PFML withholding is recommended.		 • Up to 12 paid weeks for EE’s own serious illness/injury; to care for seriously ill/injured relative; to bond with a child; to prepare for family member’s pre/post deployment activities.
• Up to 16 paid weeks for EEs facing multiple events.- Up to 18 paid weeks for EEs facing experiencing a serious condition during pregnancy.