Skip to content
The Mandate Monitor

Paid family and medical leave by state, 2026

Short answer

12 states and DC run paid family and medical leave (PFML) insurance programs that are in effect, funded by a premium on wages that employers collect through payroll.

2 more programs have been signed into law but haven’t started collecting premiums yet: Maryland Family and Medical Leave Insurance (FAMLI), Virginia Paid Family and Medical Leave.

Each state sets its own rate, wage cap and split between employer and employee every year.

Choosing a payroll system? Compare what 8 payroll systems charge and which state programs each one covers.

Every state program

StateProgramStatusPremium 2026Next date
CaliforniaCalifornia SDI and Paid Family LeaveIn effect1.3%January 1, 2027: State Disability Insurance (SDI) withholding rate rises to 1.4% of all wages for 2027.
ColoradoColorado FAMLIIn effect0.88%December 31, 2026: Annual maintenance fees due for employers with approved private plans.
ConnecticutCT Paid LeaveIn effect0.5%December 31, 2026: Fourth-quarter 2026 contributions and wage report due. No penalty or interest if received by January 31, 2027.
DelawareDelaware Paid LeaveIn effect0.8%December 1, 2026: Deadline to tell the Division of Paid Leave and all employees about any change in the employer and employee contribution split that will start January 1, 2027.
District of ColumbiaDC Paid Family LeaveIn effect0.75%January 1, 2027: DC Paid Family Leave medical leave benefits start being treated as third-party sick pay under IRS Revenue Ruling 2025-4, which makes them subject to Social Security and Medicare (FICA) taxes, according to DOES.
MaineMaine Paid Family and Medical LeaveIn effect1%February 1, 2027: 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.
MarylandMaryland FAMLIUpcoming0.9% (2027)November 15, 2026: Last day to file a Declaration of Intent (DOI) for employers that plan to use a private plan and want to hold 2027 contributions in escrow instead of paying the State Plan.
MassachusettsMassachusetts Paid Family and Medical LeaveIn effect0.88%January 1, 2027: 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.
MinnesotaMinnesota Paid LeaveIn effect0.88%January 1, 2027: The 2027 premium rate takes effect: 0.88% of wages, unchanged from 2026, and 0.66% for qualifying small employers.
New JerseyNew Jersey Family Leave and Temporary Disability InsuranceIn effectFamily leave insurance: 0.23%Temporary disability insurance: 0.19% employee shareJanuary 1, 2027: 2027 employee rates take effect: 0.24% for Family Leave Insurance and 0.24% for Temporary Disability Insurance, on the first $177,100 in wages. The employer Temporary Disability Insurance wage base rises to $46,400 and the maximum weekly benefit to $1,158.
New YorkNew York Paid Family LeaveIn effect0.432%January 1, 2027: 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.
OregonPaid Leave OregonIn effect1%November 15, 2026: OED posts each employer’s 2027 Paid Leave contribution rate information to Frances Online employer accounts; mailed notices go out by November 13. By rule the director announces the next year’s rate and maximum wage by November 15.
Rhode IslandRhode Island TDI and TCIIn effect1.1%November 15, 2026: State law deadline for the Department of Labor and Training (DLT) to compute the 2027 employee contribution rate. The rate comes from the fund’s payouts over the 12 months ending September 30.
VirginiaVirginia Paid Family and Medical LeaveUpcomingn/aOctober 1, 2027: 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.
WashingtonWashington Paid Family and Medical LeaveIn effect1.13%January 1, 2027: 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.
How a paid leave premium works, using Minnesota Paid Leave in 2026 and 2027. The wage: $50,000 a year. The premium: 0.88% of wages, or $440 a year, split into an employee share of up to $220 withheld from pay and an employer share of at least $220. Every quarter, the employer reports wages and pays $110 to the state. When a worker needs leave, the state pays benefits, not the employer: up to 12 weeks for the worker’s own health, up to 12 weeks for family, and 20 weeks combined per year. Qualifying employers with 30 or fewer employees pay less.
One $50,000 salary, followed from the paycheck to the state. Each state sets its own rate and split. Graphic: The Mandate Monitor. Open full size

Coming up

  1. · Maryland · Paid leave

    Maryland Family and Medical Leave Insurance (FAMLI): Last day to file a Declaration of Intent (DOI) for employers that plan to use a private plan and want to hold 2027 contributions in escrow instead of paying the State Plan

  2. · Oregon · Paid leave

    Paid Leave Oregon: OED posts each employer’s 2027 Paid Leave contribution rate information to Frances Online employer accounts; mailed notices go out by November 13. By rule the director announces the next year’s rate and maximum wage by November 15

  3. · Rhode Island · Paid leave

    Rhode Island Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI): State law deadline for the Department of Labor and Training (DLT) to compute the 2027 employee contribution rate

    The rate comes from the fund’s payouts over the 12 months ending September 30.

  4. · Delaware · Paid leave

    Delaware Paid Leave: Deadline to tell the Division of Paid Leave and all employees about any change in the employer and employee contribution split that will start January 1, 2027

    10+ employees

  5. · Delaware · Paid leave

    Delaware Paid Leave: Last day to submit documents in LaborFirst for a private insurance or self-insured plan to start January 1, 2027

    Private plans are approved and renewed on a rolling basis, with start dates of January 1, April 1, July 1 or October 1, and documents are due at least 30 days before the start date.

  6. · Colorado · Paid leave

    Colorado Family and Medical Leave Insurance (FAMLI): Annual maintenance fees due for employers with approved private plans

  7. · Connecticut · Paid leave

    CT Paid Leave: Fourth-quarter 2026 contributions and wage report due

    No penalty or interest if received by January 31, 2027.

  8. · California · Paid leave

    California SDI and Paid Family Leave: State Disability Insurance (SDI) withholding rate rises to 1.4% of all wages for 2027

  9. · Colorado · Paid leave

    Colorado Family and Medical Leave Insurance (FAMLI): Premium drops to 0.86% of wages, still split up to half employee and half employer

  10. · Colorado · Paid leave

    Colorado Family and Medical Leave Insurance (FAMLI): Federal tax change for employers with 10 or more employees: half of each FAMLI medical-leave benefit for an employee’s own health condition, including pregnancy, is treated as taxable third-party sick pay. Those employers pay the employer share of FICA (Social Security and Medicare tax) and FUTA (federal unemployment tax) on that half; FAMLI withholds and pays the employee share of FICA and federal income taxes. Employers with fewer than 10 employees, and family or bonding leave, are not affected

  11. · Connecticut · Paid leave

    CT Paid Leave: Contribution rate stays at 0.5%; the wage cap rises with the Social Security wage base to $192,300

  12. · 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.

  13. · District of Columbia · Paid leave

    DC Paid Family Leave: DC Paid Family Leave medical leave benefits start being treated as third-party sick pay under IRS Revenue Ruling 2025-4, which makes them subject to Social Security and Medicare (FICA) taxes, according to DOES

  14. · 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.

  15. · 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.

  16. · Minnesota · Paid leave

    Minnesota Paid Leave: The 2027 premium rate takes effect: 0.88% of wages, unchanged from 2026, and 0.66% for qualifying small employers

  17. · New Jersey · Paid leave

    New Jersey Family Leave and Temporary Disability Insurance: 2027 employee rates take effect: 0.24% for Family Leave Insurance and 0.24% for Temporary Disability Insurance, on the first $177,100 in wages. The employer Temporary Disability Insurance wage base rises to $46,400 and the maximum weekly benefit to $1,158

  18. · 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.

  19. · New York · Paid leave

    New York Paid Family Leave: New eligibility standard for union construction employees: they qualify after working 26 of the last 39 weeks for any covered employer under a collective bargaining agreement

  20. · 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.