Employer law changes for 2027, state by state
Updated November 9, 2026, from our dataFills in as states announce
Short answer
36 employer changes take effect on January 1, 2027, including minimum wage raises in 16 states.
Over the whole year we track 117 dated changes: minimum wage raises, paid leave premium rates and filings, and state retirement plan deadlines.
For a 10-person team working 30 hours a week at the old minimum, the 2027 raises add between $4,366 and $21,328 a year in wages and employer payroll tax, depending on the state.
Get your state’s 2027 changes by email
One email when a rate, a law or a deadline changes. Free. Privacy.
January 1, 2027
· California · Minimum wage
California minimum wage rises to $17.40
· Connecticut · Paid leave
CT Paid Leave: Connecticut’s minimum wage rises to $17.48
The CT Paid Leave weekly benefit cap is 60 times the minimum wage and the 95% replacement band covers wages up to 40 times the minimum wage, so the formula works out to a $1,048.80 cap and a 95% band on the first $699.20 of weekly wages. These two amounts are computed from the formula, not published by the CT Paid Leave Authority.
· Federal
Social Security wage base: Social Security wage base rises to $192,300 for wages paid in 2027
The most an employee pays in Social Security tax for the year becomes $11,922.60, and the employer pays the same amount.
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Contributions begin on wages paid: 0.9% of wages up to the Social Security wage base
Employers must give employees written notice at least one pay period before deductions start.
· Massachusetts · Paid leave
Massachusetts Paid Family and Medical Leave: 2027 contribution rates take effect
The total stays 0.88% of eligible wages, but the employer share (at least 0.42% for employers with 25 or more covered individuals) moves from the medical leave premium to the family leave premium under Chapter 101 of the Acts of 2026. The maximum weekly benefit rises to $1,284.61.
· Minnesota · Minimum wage
Minnesota minimum wage rises to $11.87
· Montana · Minimum wage
Montana minimum wage rises to $11.20
· Nevada · Retirement mandate
Nevada Employee Savings Trust (NEST): Eligible savers’ contribution rates rise automatically by 1% of pay, up to the 10% maximum
Employers apply the new rates in payroll.
· New York · Paid leave
New York Paid Family Leave: 2027 Paid Family Leave deduction takes effect: 0.452% of gross wages, up to $451.81 a year
The maximum weekly benefit rises to $1,287.91.
· Oregon · Paid leave
Paid Leave Oregon: The 2027 contribution rate and maximum wage take effect
The rate cannot exceed 1%, and by law the wage cap follows the Social Security wage base, which is $192,300 for 2027.
· Washington · Paid leave
Washington Paid Family and Medical Leave: Premium rises to 1.2% of wages, split 70.7% employee and 29.3% employer
Second Substitute House Bill 2345 also changes how the shares are divided between the family and medical premiums without changing the overall split.
· Washington · Minimum wage
Washington minimum wage rises to $17.73
What the 2027 minimum wage raises cost a small business
An example, not an average: 10 employees at the old minimum, 30 hours a week each, for a year, plus the employer’s 7.65% Social Security and Medicare share on the extra wages.
| State | Date | From | To | Added cost a year |
|---|---|---|---|---|
| Arizona | January 1, 2027 | $15.15 | $15.65 | $8,397 |
| California | January 1, 2027 | $16.90 | $17.40 | $8,397 |
| Colorado | January 1, 2027 | $15.16 | $15.71 | $9,236 |
| Connecticut | January 1, 2027 | $16.94 | $17.48 | $9,068 |
| Maine | January 1, 2027 | $15.10 | $15.70 | $10,076 |
| Michigan | January 1, 2027 | $13.73 | $15.00 | $21,328 |
| Minnesota | January 1, 2027 | $11.41 | $11.87 | $7,725 |
| Montana | January 1, 2027 | $10.85 | $11.20 | $5,878 |
| Nebraska | January 1, 2027 | $15.00 | $15.26 | $4,366 |
| New Jersey | January 1, 2027 | $15.92 | $16.48 | $9,404 |
| Ohio | January 1, 2027 | $11.00 | $11.40 | $6,717 |
| Rhode Island | January 1, 2027 | $16.00 | $17.00 | $16,793 |
| South Dakota | January 1, 2027 | $11.85 | $12.30 | $7,557 |
| Vermont | January 1, 2027 | $14.42 | $14.91 | $8,229 |
| Virginia | January 1, 2027 | $12.77 | $13.75 | $16,458 |
| Washington | January 1, 2027 | $17.13 | $17.73 | $10,076 |
| Alaska | July 1, 2027 | $14.00 | $15.00 | $16,793 |
Paid leave premiums for 2027
| Program | 2026 | 2027 | Wage cap 2027 |
|---|---|---|---|
| California SDI and Paid Family Leave California | 1.3% | 1.4% | n/a |
| Colorado FAMLI Colorado | 0.88% | 0.86% | $192,300 |
| CT Paid Leave Connecticut | 0.5% | 0.5% | $192,300 |
| DC Paid Family Leave District of Columbia | 0.75% | 0.75% | n/a |
| Massachusetts Paid Family and Medical Leave Massachusetts | 0.88% | 0.88% | $192,300 |
| Maryland FAMLI Maryland | n/a | 0.9% | $192,300 |
| Maine Paid Family and Medical Leave Maine | 1% | 1% | $192,300 |
| Minnesota Paid Leave Minnesota | 0.88% | 0.88% | $192,300 |
| New Jersey Family Leave and Temporary Disability Insurance New Jersey | Family leave insurance: 0.23%Temporary disability insurance: 0.19% employee share | Family leave insurance: 0.24%Temporary disability insurance: 0.24% employee share | Family leave insurance: $177,100Temporary disability insurance: $177,100 |
| New York Paid Family Leave New York | 0.432% | 0.452% | $99,957 |
| Washington Paid Family and Medical Leave Washington | 1.13% | 1.2% | $192,300 |
The rest of 2027, month by month
January 2027
· New Jersey · Paid leave
New Jersey Family Leave and Temporary Disability Insurance: Fourth-quarter 2026 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Saturday.
· District of Columbia · Paid leave
DC Paid Family Leave: Paid Family Leave tax due for October through December 2026 wages, filed with the quarterly unemployment insurance wage report
The DC Department of Employment Services lists January 31, 2027, which falls on a Sunday.
February 2027
· California · Paid leave
California State Disability Insurance (SDI) and Paid Family Leave: Fourth-quarter 2026 DE 9 and DE 9C wage reports are delinquent if not filed by this date
They cover October through December 2026 wages and the State Disability Insurance withheld.
· Colorado · Paid leave
Colorado Family and Medical Leave Insurance (FAMLI): Fourth-quarter 2026 wage report and premium payment due in My FAMLI+ Employer
January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Delaware · Paid leave
Delaware Paid Leave: Quarterly Hours and Wage report and contributions due for October through December 2026
The 30th day after the quarter falls on a Saturday, so the due date moves to the next business day. · 10+ employees
· Federal
1099 reporting thresholds: Form 1099-NEC due to contractors and the IRS for 2026 payments, the first year at the $2,000 threshold
January 31, 2027 is a Sunday, so the due date moves to the next business day; recipient copies of Form 1099-MISC are due the same day, except statements with amounts in box 8 (substitute payments) or box 10 (gross proceeds paid to an attorney), which are due February 16, 2027, because February 15 is a federal holiday.
· Federal
Federal unemployment tax (FUTA): Form 940 for 2026 due to the IRS, along with any fourth-quarter FUTA deposit over $500 and any credit reduction amount
January 31, 2027 is a Sunday, so both move to Monday, February 1.
· Federal
Tips and overtime reporting on W-2s: 2026 Forms W-2 with the new tips and overtime entries due to employees and the Social Security Administration
Box 12 code TP shows cash tips, box 12 code TT shows qualified overtime, and box 14b shows the Treasury Tipped Occupation Code; January 31, 2027 is a Sunday, so the deadline moves to Monday, February 1.
· Federal
W-2 and W-3 deadline: 2026 Forms W-2 due to employees and, with Form W-3, to the Social Security Administration, on paper or electronically
January 31, 2027 is a Sunday, so the deadline is Monday, February 1.
· Maine · Paid leave
Maine Paid Family and Medical Leave: Fourth-quarter 2026 premiums and contribution report due through the Maine Paid Leave Portal
January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Massachusetts · Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for October through December 2026
The regulation sets the last day of the month after the quarter ends; January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Minnesota · Paid leave
Minnesota Paid Leave: Fourth-quarter 2026 wage detail report and premium payment due
January 31 falls on a Sunday, so the due date moves to Monday, February 1.
· Oregon · Paid leave
Paid Leave Oregon: Fourth-quarter 2026 Oregon Combined Quarterly Tax Report and Paid Leave contributions due
January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Washington · Paid leave
Washington Paid Family and Medical Leave: Fourth-quarter 2026 Paid Leave and WA Cares report and premium payment due, at the 2026 rate and split
January 31, 2027 is a Sunday, so the deadline moves to Monday.
· New Jersey · Retirement mandate
RetireReady NJ: Registration deadline for employers with 10 to 19 employees
· Colorado · Paid leave
Colorado Family and Medical Leave Insurance (FAMLI): Deadline to update your annual total employee headcount in My FAMLI+ Employer
The Family and Medical Leave Insurance (FAMLI) Division sets February 28 each year and may presume 10 or more employees for any employer that doesn’t report. An employer with an approved private plan doesn’t need to report annually. February 28, 2027 is a Sunday; the Division moved the 2026 deadline to Monday, March 2, when February 28 fell on a Saturday, but has not posted a different date for 2027.
March 2027
· Federal
1099 reporting thresholds: Paper Forms 1099-MISC due to the IRS for 2026 payments
February 28, 2027 is a Sunday, so the due date moves to Monday, March 1.
· Connecticut · Paid leave
CT Paid Leave: First-quarter 2027 contributions and wage report due
No penalty or interest if received by April 30.
April 2027
· Delaware · Paid leave
Delaware Paid Leave: Quarterly Hours and Wage report and contributions due for January through March 2027
10+ employees
· Minnesota · Paid leave
Minnesota Paid Leave: First-quarter 2027 wage detail report and premium payment due
· Oregon · Paid leave
Paid Leave Oregon: First-quarter 2027 report and contributions due
June 2027
· Connecticut · Paid leave
CT Paid Leave: Second-quarter 2027 contributions and wage report due
No penalty or interest if received by July 31.
· Maine · Retirement mandate
MERIT: Registration deadline for employers newly notified in 2027
5+ employees
· Minnesota · Retirement mandate
Minnesota Secure Choice: Registration deadline for employers with 25–49 employees
July 2027
· Alaska · Minimum wage
Alaska minimum wage rises to $15.00
· Maine · Retirement mandate
MERIT: Maximum penalty rises to $100 per covered employee
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Deadline to give all current employees the 2027 notice about benefits and how to file a claim
The same notice goes to anyone hired on or after this date.
· New Jersey · Paid leave
New Jersey Family Leave and Temporary Disability Insurance: New fiscal-year employer contribution rates begin, including each employer’s Temporary Disability Insurance rate
Rate notices are posted through Employer Access.
· Philadelphia · Retirement mandate
PhillySaves: Ordinance deadline for the board to open PhillySaves so workers can begin contributing (Philadelphia Code § 19-4710)
Employer registration dates have not been announced.
· Washington · Retirement mandate
Washington Saves: Statutory launch date for the program (RCW 19.05.040)
The board’s October 20, 2026 agenda included approval of draft statutory changes that would move the launch to October 1, 2027; the outcome has not been posted.
· Delaware · Paid leave
Delaware Paid Leave: Quarterly Hours and Wage report and contributions due for April through June 2027
10+ employees
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Second-quarter 2027 Quarterly Wage and Hour Report and contribution payment due
July 31 falls on a Saturday; the state treats a payment received the next business day as on time.
· Minnesota · Paid leave
Minnesota Paid Leave: Deadline for the state to set the 2028 premium rate
By law the rate can’t exceed 1.1% of taxable wages.
August 2027
· Colorado · Paid leave
Colorado Family and Medical Leave Insurance (FAMLI): Second-quarter 2027 wage report and premium payment due
July 31 is a Saturday, so the deadline moves to Monday.
· Maine · Paid leave
Maine Paid Family and Medical Leave: Second-quarter 2027 premiums and contribution report due
July 31 is a Saturday, so the deadline moves to Monday.
· Massachusetts · Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for April through June 2027
July 31 is a Saturday, so the deadline moves to Monday.
· Minnesota · Paid leave
Minnesota Paid Leave: Second-quarter 2027 wage detail report and premium payment due
July 31 falls on a Saturday, so the due date moves to Monday, August 2.
· Oregon · Paid leave
Paid Leave Oregon: Second-quarter 2027 report and contributions due
July 31 is a Saturday, so the deadline moves to Monday.
· Washington · Paid leave
Washington Paid Family and Medical Leave: Second-quarter 2027 report and premium payment due
July 31 is a Saturday, so the deadline moves to Monday.
September 2027
· Colorado · Paid leave
Colorado Family and Medical Leave Insurance (FAMLI): Deadline in law for the FAMLI Division director to adopt the 2028 premium rate by rule
The rate cannot exceed 1.2% of wages.
· Connecticut · Paid leave
CT Paid Leave: Third-quarter 2027 contributions and wage report due
No penalty or interest if received by October 31.
· Washington · Paid leave
Washington Paid Family and Medical Leave: ESD sets each employer’s size for 2028 by averaging the employee counts reported on the last day of each of the last four completed quarters
Under 50 means no required employer share in 2028.
October 2027
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Private plan application deadline for employers whose Declaration of Intent was accepted
An employer that doesn’t apply owes its 2027 contributions, plus any interest or penalties, to the state fund.
· Massachusetts · Paid leave
Massachusetts Paid Family and Medical Leave: Last day for DFML to set the 2028 family and medical leave contribution rates
The law requires the director to fix next year’s rates by October 1.
· Virginia · Paid leave
Virginia Paid Family and Medical Leave: Deadline for the Virginia Employment Commission (VEC) to set the 2028 contribution rate
After 2028 the rate for each year is set by October 1 of the year before.
· Rhode Island · Retirement mandate
RISavers: Compliance deadline for businesses with 51–99 eligible employees
· New Jersey · Paid leave
New Jersey Family Leave and Temporary Disability Insurance: Third-quarter 2027 NJ-927 and WR-30 reports and payment due
No extension applies even though the date falls on a Saturday.
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Third-quarter 2027 Quarterly Wage and Hour Report and contribution payment due
October 31 falls on a Sunday; the state treats a payment received the next business day as on time.
November 2027
· Colorado · Paid leave
Colorado Family and Medical Leave Insurance (FAMLI): Third-quarter 2027 wage report and premium payment due
October 31 is a Sunday, so the deadline moves to Monday.
· Connecticut · Paid leave
CT Paid Leave: Date set in law for the CT Paid Leave Authority to announce any change to the contribution rate for 2028
The rate cannot exceed 0.5%.
· Delaware · Paid leave
Delaware Paid Leave: Quarterly Hours and Wage report and contributions due for July through September 2027
The 30th day after the quarter falls on a Saturday, so the due date moves to the next business day. · 10+ employees
· Maine · Paid leave
Maine Paid Family and Medical Leave: Third-quarter 2027 premiums and contribution report due
October 31 is a Sunday, so the deadline moves to Monday.
· Maryland · Paid leave
Maryland Family and Medical Leave Insurance (FAMLI): Deadline for the Maryland Department of Labor to set the 2028 contribution rate
By law the total rate can’t exceed 1.2% of wages.
· Massachusetts · Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for July through September 2027
October 31 is a Sunday, so the deadline moves to Monday.
· Minnesota · Paid leave
Minnesota Paid Leave: Third-quarter 2027 wage detail report and premium payment due
October 31 falls on a Sunday, so the due date moves to Monday, November 1.
· Oregon · Paid leave
Paid Leave Oregon: Third-quarter 2027 report and contributions due
October 31 is a Sunday, so the deadline moves to Monday.
· Washington · Paid leave
Washington Paid Family and Medical Leave: Third-quarter 2027 report and premium payment due
October 31 is a Sunday, so the deadline moves to Monday.
December 2027
· California · Retirement mandate
CalSavers: Annual deadline for employers newly notified by CalSavers in 2027 (based on 2026 DE 9C filings) to register
1+ employees
· Connecticut · Paid leave
CT Paid Leave: Fourth-quarter 2027 contributions and wage report due
No penalty or interest if received by January 31, 2028.
· Maryland · Retirement mandate
MarylandSaves: Annual December 31 cutoff: register and send contributions, or file the waiver claim, to qualify for the 2028 SDAT fee waiver
Claims received after December 31, 2026 count toward 2028. · 1+ employees
· Minnesota · Retirement mandate
Minnesota Secure Choice: Registration deadline for employers with 10–24 employees