What employers must do under state paid family and medical leave and disability programs in 2026
In the state paid family and medical leave and disability programs listed on this page, employers must register with the state agency or obtain the required insurance, withhold or pay contributions or premiums as each program directs, and meet the filing and notice duties the program sets. Employees, employers or both pay, depending on the program, and the 2026 rate, wage cap and due dates differ by program, as of November 2, 2026.
Which state paid family and medical leave and disability programs apply to employers, and what must employers do?
The programs listed here are those of California, Colorado, Connecticut, Delaware, the District of Columbia, Hawaii, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island and Washington, and the table below gives who pays, the 2026 rate, the 2026 wage cap and the employer’s main duty for each, as of November 2, 2026. This page covers the programs listed in its tables, which are the state programs read on each agency’s own pages, and it says nothing about states not listed; an employer in any other state should check that state’s agency pages.
Program
Who pays and employer size rule
2026 rate
2026 wage cap
Employer duty
California State Disability Insurance (SDI)
Employees, by payroll deduction; EDD says employers do not pay for the DI or PFL benefits but must withhold and send contributions. No size rule stated on the pages read.
1.3 percent of subject wages
None; all wages subject
Register with EDD; file DE 9 and DE 9C quarterly
Colorado FAMLI
Split; employers and employees may split the cost 50/50. Businesses reporting 10 or more employees are responsible for sending in the full 0.88 percent; those with nine or fewer send in 0.44 percent of employees’ wages each quarter.
0.88 percent of gross wages (0.44 employer, 0.44 employee)
Federal Social Security Wage Cap; no amount stated
Register in My FAMLI+ Employer; report and pay quarterly
Connecticut Paid Leave
Employees only, through payroll deductions; no employer match. The agency says most employers with 1 or more employees in Connecticut are covered employers.
0.5 percent of total wages
Social Security contribution and benefit base; no amount stated
Register, even with a third-party administrator or payroll provider; remit quarterly
Delaware Paid Leave
Employers fund 100 percent but can require employees to contribute up to half. Nine or fewer employees exempt; 10 to 24 parental leave only; 25 or more full coverage.
0.8 percent combined (parental 0.32, medical 0.40, family caregiver 0.08); parental only 0.32 percent
Social Security (FICA) wage limit, counting only wages earned in Delaware
File the Hours and Wage Report quarterly in LaborFirst; pay 30 days after quarter end
District of Columbia Universal Paid Leave
Employers only; no payroll deductions required from employees. Size rule not stated on the pages read.
0.75 percent of the wage paid to each covered employee
Not stated on the pages read
Establish or update a DOES portal account; pay quarterly
Hawaii Temporary Disability Insurance (TDI)
Employers with one or more employees must provide coverage and may pay the entire cost or share it equally with eligible employees. The state collects no premiums.
No state rate; premium cost not stated on the pages read
Maximum weekly wage base $1,500.21; maximum weekly deduction $7.50
Provide coverage through insurance, a division-approved self-insured plan, or a collective bargaining agreement
Maine Paid Family and Medical Leave
Split. 15 or more Maine employees contribute 1 percent of wages and may deduct up to half from employees; fewer than 15 contribute 0.5 percent and may deduct the entire amount, with no more than 0.5 percent coming from an employee.
1 percent (15 or more) or 0.5 percent (fewer than 15)
Social Security Administration annual base limit; no amount stated
Register in the Paid Leave Portal; report and pay quarterly
Maryland Family and Medical Leave Insurance (FAMLI)
Split equally under the state plan; fewer than 15 total employees, in and out of state, remit only 50 percent of the rate, the employee share.
No contributions in 2026
No contributions in 2026; Social Security wage cap, no amount stated
Register if the employer has at least one Maryland employee; reports and contributions begin April 2027
Massachusetts Paid Family and Medical Leave
Split by size. With 25 or more covered individuals, the employer pays 0.42 percent, the rest of the medical leave rate; fewer than 25, no employer share.
0.88 percent (medical 0.70, family 0.18) for 25 or more; 0.46 percent for fewer than 25
Social Security taxable maximum; no amount stated
Register through MassTaxConnect; file quarterly returns there
Minnesota Paid Leave
Split. Employers can collect up to 0.44 percent of wages from employees and may cover more. A small employer (30 or fewer workers in each quarter and an average wage at or under 150 percent of the statewide average wage) pays 0.66 percent.
0.88 percent (medical 0.61, family 0.27); small employer 0.66 percent
Wages up to $185,000, as the program’s page states
Report and pay quarterly through the Unemployment Insurance Employer Account; designate a Paid Leave Administrator
New Jersey Temporary Disability Insurance (TDI) and Family Leave Insurance (FLI)
TDI is funded by employers and employees; FLI by employees only, with no employer contribution. An employer is any business that employs one or more people and pays wages of $1,000 or more in a calendar year.
TDI employers 0.10 to 0.75 percent; TDI employees 0.19 percent; FLI employees 0.23 percent; new employer TDI 0.5 percent for July 1, 2026 to June 30, 2027
Employer TDI base $44,800; employee TDI and FLI base $171,100
Register with NJ-REG first; file NJ-927 and WR-30 quarterly
New York Paid Family Leave (PFL) and Disability Benefits Law (DBL)
Insurance coverage the employer obtains; the PFL site says “Most private employers with one or more employees” must obtain PFL insurance. The employer is allowed, but not required, to collect employee contributions.
PFL 0.432 percent of gross wages; DBL one-half of one percent of wages
Contribution maximums PFL $411.91 a year, DBL 60 cents a week
Obtain coverage from an insurer, the State Insurance Fund, or Board-approved self-insurance; no state registration stated
Paid Leave Oregon
Split by size. With 25 or more employees on average, the employer pays 40 percent of the total rate and employees 60 percent. Fewer than 25 pay no employer share (unless they received an assistance grant) but must withhold and send the employee share.
1 percent of gross wages
$184,500
Create a Frances Online account; file quarterly
Rhode Island Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI)
Employees only, through a payroll tax the employer deducts and sends quarterly to the Employer Tax Unit. No size rule stated on the pages read.
1.1 percent employee deduction (maximum $1,100)
$100,000 taxable wage base
Deduct the tax; file the TX-17 quarterly
Washington Paid Family and Medical Leave
Split by size. With 50 or more employees, the employer pays the mandatory share, about 28.57 percent of the premium; fewer than 50 do not unless they received a small business assistance grant. The employee share is up to 71.43 percent, and every employer must withhold it or pay it.
1.13 percent of gross wages, not including tips
2026 Social Security cap ($184,500)
Create an employer account; file quarterly and pay after filing
Washington WA Cares Fund
Employees only. Employers pay no share, though an employer may elect to pay some or all of the employee share; every employer must collect the premium or pay it on the employee’s behalf.
0.58 percent of gross wages
None; no Social Security cap
Report through the Paid Leave account; pay separately for each program
Washington Paid Family and Medical Leave and WA Cares are separate programs with separate payments, so the 0.58 percent WA Cares premium is not part of the 1.13 percent Paid Leave rate.
Who pays for each program, and do employers have to collect from employees?
Employee payroll deductions alone fund some of the programs listed here, an employer payroll tax funds the District of Columbia program, New York and Hawaii use insurance coverage the employer buys with an optional employee contribution, and the rest divide the cost between employers and employees, as of November 2, 2026.
* Employee payroll deductions fund California SDI, Connecticut, Rhode Island TDI and TCI, New Jersey FLI and WA Cares, so the employer withholds and sends the money.
* An employer payroll tax funds the District of Columbia program, with no employee deduction required.
* New York PFL and DBL and Hawaii TDI are insurance coverage the employer buys, with an optional employee contribution.
* Colorado, Maine, Maryland from January 2027, Massachusetts, Minnesota, New Jersey TDI, Oregon and Washington Paid Leave split the cost, and Delaware employers fund 100 percent of the contributions but can require employees to pay up to half. Washington requires every employer to withhold the employee share or pay it, and Colorado employers may choose not to deduct.
Do employers register with a state agency, or only buy insurance?
In New York and Hawaii the employer obtains insurance coverage rather than remitting contributions to a state fund, and in the other programs listed here the employer registers or sets up an account with the agency or its tax system.
* California employers register within 15 days if the business hires employees and pays more than $100 in wages in a calendar quarter.
* Colorado requires every business with at least one qualified employee to register; self-employed people with no employees need not.
* Maryland requires any employer with at least one Maryland employee to register, with one registration per EIN, and third parties cannot register for the employer.
* New Jersey businesses first register with the Division of Revenue and Enterprise Services (NJ-REG), and a business that employs one or more people and pays wages of $1,000 or more in a calendar year is an employer.
* Rhode Island requires a company or individual that has hired an employee to register with the Department of Labor and Training, per the Department’s employer tax FAQ.
* Washington requires every business, including small businesses, to participate and to file its quarterly report through an employer account.
How does employer size change what an employer owes?
In Colorado, Delaware, Maine, Maryland, Massachusetts, Minnesota, Oregon and Washington, employer size changes what the employer owes, and each agency counts employees its own way.
* Colorado counts employees on payroll 20 or more calendar workweeks in the preceding calendar year, including those outside Colorado.
* Delaware counts at the start of each quarter from the Hours and Wage Report, and Maine counts Maine employees paid in 20 or more weeks in the 12 months before September 30.
* Maryland counts total employees in and out of state, each quarter in 2027 and from 2028 on as the previous four-quarter average.
* Massachusetts counts covered individuals from the prior-year pay-period average.
* Minnesota treats an employer as small if it employs 30 or fewer workers in each quarter and pays an average wage of no more than 150 percent of the statewide average wage.
* Oregon uses the previous year’s monthly employee counts, in state and out of state.
* Washington uses the average headcount over the previous four quarters, measured each September 30, not full-time equivalents.
What is the current Washington paid family and medical leave rate, and how is it applied?
Washington Paid Family and Medical Leave premiums for 2026 are 1.13 percent of each employee’s gross wages, not including tips, up to the 2026 Social Security cap of $184,500, as of November 2, 2026. The Washington Employment Security Department says every employer must withhold the employee share, up to 71.43 percent of the premium, or pay it. Employers with 50 or more employees also pay the mandatory employer share of about 28.57 percent in 2026, and those with fewer than 50 do not unless they received a small business assistance grant. Starting January 1, 2027, the premium rate is 1.2 percent, with employers paying 29.3 percent and employees 70.7 percent of the total premium, and employers with fewer than 50 employees are not required to pay the employer portion.
Hypothetical example. On $2,000 in gross wages at an employer with 50 or more employees, the total premium is $2,000 × 1.13 percent = $22.60. The largest employee share is $22.60 × 71.43 percent = $16.14, and the employer share is $22.60 × 28.57 percent = $6.46, which add back to $22.60.
Washington unemployment insurance is a separate tax with its own rate and wage base.
Do Washington employers have to collect Paid Family and Medical Leave and WA Cares premiums from employees?
Washington employers must withhold the employee share of Paid Family and Medical Leave premiums or pay it themselves, and must collect the WA Cares premium or pay it on the employee’s behalf.
* For WA Cares, the premium is 0.58 percent of each employee’s gross wages in 2026 with no Social Security cap, as of November 2, 2026. Employers do not pay any share of these contributions for their employees, though an employer may elect to pay some or all of the employee share.
* When an employee notifies the employer of an approved WA Cares exemption, the employer must keep a copy of the approval letter on file and must not deduct WA Cares premiums from that worker.
What must employers do for New York Paid Family Leave and disability benefits?
Most private employers with one or more employees in New York must obtain Paid Family Leave insurance, and both Paid Family Leave and disability benefits are insurance coverage the employer obtains rather than contributions remitted to a state paid leave fund. The employer gets coverage from an insurer, the State Insurance Fund or Board-approved self-insurance, and an insurer notifies the Workers’ Compensation Board of the coverage using the employer’s FEIN. The New York pages describe no state registration and no quarterly report to the state for either program.
An employer may collect contributions from employees, and the Workers’ Compensation Board says the employer is allowed, but not required, to do so. As of November 2, 2026, the PFL contribution for 2026 is 0.432 percent of gross wages up to $411.91 a year, and the DBL contribution is one-half of one percent of wages up to 60 cents a week. The two maximums are separate and are not combined.
When are quarterly reports and payments due?
As of November 2, 2026, quarterly reports and payments fall due by the last day of the month after the quarter ends in Colorado, Connecticut, the District of Columbia, Maine, Massachusetts, Minnesota, Oregon, Rhode Island and Washington, and in Maryland from April 30, 2027, while California, Delaware and New Jersey use their own dates.
* April 30, July 31, October 31 and January 31 are the listed dates for Colorado, the District of Columbia, Minnesota, Oregon, per the Employer Guidebook 01/2025, Rhode Island and Washington. Maryland uses the same dates from April 30, 2027.
* California’s DE 9 and DE 9C are due January 1, April 1, July 1 and October 1, and are delinquent if not filed by February 2, April 30, July 31 and November 2, 2026, and by February 1, 2027, per the EDD payroll tax calendar. California SDI deposit due dates are based on the employer’s federal deposit schedule and the amount of accumulated personal income tax withheld, per the California Employer’s Guide DE 44.
* Delaware contributions are due 30 days after each calendar quarter ends, with a 6-day grace period normally granted.
* New Jersey sets the NJ-927 and WR-30 due no later than the 30th day of the month after the quarter closes, which means April 30, July 30, October 30 and January 30.
* New York and Hawaii pages describe no state quarterly report.
California, Maine, Maryland and Minnesota roll a weekend or holiday due date to the next business day, and New Jersey grants no extension; for the other programs, confirm with the agency.
Which notices and posters must employers display and give to employees?
Each program listed below states its own poster and employee notice duties, with different timing for each, as of November 2, 2026.
* California employers post DE 1857A and give the DE 2515 and DE 2511 brochures to new hires and to employees who ask for related leave.
* Colorado employers post and provide the FAMLI Program Notice.
* Connecticut employers give the Notice of Employee Rights at hire and annually, and Delaware employers give a Notice of Employee Rights at hire and at a leave request.
* District of Columbia employers post the employee notice where all workers can access it.
* Maine employers notify employees within 30 days of hire and display the poster.
* Massachusetts employers display the poster and give new employees written notice within 30 days of hire.
* Minnesota employers hang the poster and notify employees individually in their primary language, within 30 days for new hires.
* New Jersey employers display the posters and give written notice at hire, on a request, or on notice of a need for leave.
* New York employers post the Notice of Compliance from their carrier, or from the Workers’ Compensation Board if self-insured, in plain view.
* Oregon employers post the model notice at each work site and give remote employees a copy, and Rhode Island employers display the Notice to All Employees poster.
* Washington employers post the poster and send the state notice within five business days of learning of an employee’s qualifying event.
For Hawaii and the WA Cares Fund, confirm any notice duty with the agency.
Can an employer use a private or voluntary plan instead of the state program?
As of November 2, 2026, an employer can use an approved private, voluntary, equivalent or self-insured plan in place of the state plan in some of the programs listed here, and each program sets its own approval, benefit and employee-cost rules.
* California allows a Voluntary Plan approved by EDD that offers all SDI benefits plus one better, costs employees no more than SDI, and has the written approval of a majority of eligible employees.
* Colorado requires Division approval and a yearly attestation, and the employer is not exempt from premiums until approved.
* Connecticut requires Authority approval and the same or better benefits, offered to all employees.
* Delaware lets an employer apply to use a private plan and limits what employees can be asked to pay to no more than half the public plan’s contribution rate, no more than half the private plan’s premium rate, and no more than the employee would have paid under the public plan.
* Maine requires Department approval and caps the employee deduction at the state-plan amount, a maximum of 0.5 percent of wages until at least 2028.
* Maryland requires approval, and the employer still files quarterly reports and keeps records for at least 5 years.
* Massachusetts exempts an approved private or self-insured plan from contributions on those benefits, and DFML has managed exemption requests since July 1, 2026.
* Minnesota allows an approved equivalent plan, and the employer still files wage detail and gives notices.
* New Jersey allows a private insurance plan that meets New Jersey requirements, and New York allows self-insurance and Board-approved plans.
* Oregon requires Employment Department approval, the same or more benefits, all employees covered, and a $250 fee. Washington requires state approval, benefits that meet or exceed the state plan for all employees, quarterly reports and a $250 fee.
For the District of Columbia and Rhode Island, confirm plan options with the agency. Washington’s voluntary plan page says voluntary plans are not available for WA Cares.
What penalties apply for reporting or paying late?
Each agency sets its own penalties and interest for late reports or payments, and the amounts below are the ones the agencies state on their pages, as of November 2, 2026.
* California charges a 15 percent penalty and interest on late payments, and a $20 penalty per unreported employee on the DE 9C if not filed within 15 days of EDD’s written demand.
* Connecticut charges 1 percent non-compounding interest per month and a single penalty of up to 10 percent of the amount owed or $50, whichever is greater.
* Maine charges 1 percent of the employer’s total quarterly payroll for failing to pay contributions or submit wage reports, after a notice and correction period.
* The New Jersey Department of Labor states that the NJ-927 penalty is $10 a day for the first five days, then $10 a day or 25 percent of contributions due, whichever is less, with interest of 1.25 percent per month.
* Rhode Island charges interest of 1.5 percent per month, $25 for failure to file the quarterly report, and 10 percent of taxes due for failure to make contributions to each fund.
* Washington Paid Family and Medical Leave charges interest of 1 percent a month on overdue premium balances, and its published penalty schedule for late reports is a warning for the first, $75 for the second, $150 for the third and $250 for additional reports.
For the other programs listed here, confirm penalty amounts with the agency.
What is the most an employer may deduct from an employee’s pay, and can a missed deduction be collected later?
Each agency words its own limit on what an employer may withhold from an employee’s pay, and only some agencies state whether a missed deduction can be collected later, as of November 2, 2026.
* Colorado limits the employee to 50 percent of the total premium and bars collecting missed premiums from employees in later pay periods.
* Washington Paid Leave allows up to 71.43 percent of the premium in 2026 and bars collecting missed premiums in later pay periods.
* Connecticut caps deductions at 0.5 percent of earnings up to the Social Security contribution limit.
* Delaware lets an employer require employees to contribute up to half the cost.
* Hawaii allows one-half the premium cost, not more than 0.5 percent of weekly wage and not more than the maximum weekly deduction, which is $7.50 for 2026 per the Disability Compensation Division.
* Maine allows up to half of the 1 percent for employers with 15 or more employees and up to the full 0.5 percent for smaller employers, with no more than 0.5 percent from the employee. Where third-party sick pay is subject to premiums and the paycheck is too small, the employer may retroactively deduct the missed premium.
* Maryland allows, from January 2027, up to 50 percent of the contribution rate. Contributions cannot be deducted after the pay period ends, except that a paycheck too small to cover the contribution allows up to six pay periods to collect it.
* Massachusetts allows, for 2026, employers with 25 or more covered individuals to withhold up to 100 percent of family leave and up to 40 percent of medical leave, and smaller employers up to 100 percent of each. For 2027, an employer with 25 or more covered individuals may withhold up to 40 percent of family leave and up to 100 percent of medical leave. Employers of tipped employees must send the full contribution even where net pay is too small, and how to recover the employee share is up to the employer.
* Minnesota lets an employer collect up to 0.44 percent of wages from employees and choose to cover more.
* New York states a PFL contribution of 0.432 percent of gross wages up to $411.91 a year for 2026, per the PFL site, and a DBL contribution of one-half of one percent of wages up to 60 cents a week, per the Workers’ Compensation Board. After a PFL waiver is revoked, an employer may begin deductions and may collect them retroactively from the date the waiver was signed.
* Oregon has employees pay 60 percent of the total contribution rate, which is 1 percent for 2026. The Employer Guidebook 01/2025 allows a withholding mistake to be corrected from future paychecks only within the same calendar quarter, and after that the employer must pay the missed amount and cannot take it from wages.
* Rhode Island sets the employee TDI deduction at 1.1 percent of wages up to the $100,000 taxable wage base for 2026, a maximum of $1,100. Per its employer tax FAQ, the employer alone is liable for the contributions if it does not deduct TDI when wages are paid, or at the next payroll.
For the other programs listed here, including California and Connecticut, confirm the timing rule for a missed deduction with the agency.
If an employer pays the employee’s share, how is it reported?
The IRS says an employer must include the employee’s contribution and any amount the employer voluntarily pays toward it as wages on Form W-2, per the 2026 General Instructions for Forms W-2 and W-3. If an employer voluntarily pays any part of the employee’s required contribution, IRS Revenue Ruling 2025-4 treats that amount as wages for federal employment tax purposes that the employer reports on the employee’s Form W-2, and Notice 2026-6 did not extend the 2025 transition relief for it into 2026.
The ruling treats mandatory employer contributions paid from the employer’s own funds as a state excise tax the employer may deduct under section 164(a), not included in the employee’s gross income. It treats a voluntary employer pick-up, where state law permits it, as a business expense under section 162 and additional compensation to the employee. It does not address the federal tax treatment of contributions to, or benefits from, private or self-insured plans. Washington adds that pick-up contributions are wages under federal guidance but are not gross wages for Paid Leave or WA Cares premiums, per the Employment Security Department.
How do contributions show up on Form W-2?
Only some state agencies tell employers what to enter in Form W-2 Box 14, and they name California “CASDI”, Colorado “FAMLI”, Maine “MEPFML”, Massachusetts “MAPFML”, Minnesota “MNPFML” and New York “State disability insurance taxes withheld”; for the other programs listed here the pages state no label.
The 2026 IRS General Instructions for Forms W-2 and W-3 say Box 14 was split into boxes 14a and 14b on the 2026 forms and describe box 14a (Other) as the box where an employer may report other information to an employee, such as state disability insurance taxes withheld.
* California says to use the abbreviation CASDI or SDI withheld.
* Colorado says premium deductions are post-tax deductions that do not reduce taxable income.
* Maine says an employer-paid employee portion must be included as wages on the employee’s Form W-2.
* Massachusetts says to report contributions in Box 14 with the label MAPFML, reflecting the total annual amount actually withheld from employees.
* Minnesota uses MNPFML for the employee contribution and employer pick-up amounts, and treats the employee share as a post-tax deduction.
* New York says PFL contributions are deducted from employees’ after-tax wages.
How should payroll treat wages, paid time off and unpaid leave for these contributions?
Each agency defines wages for its own program, so the same payment can count toward contributions in one program and not in another, as of November 2, 2026.
* Washington gross wages include salary and hourly wages, commissions and bonuses, paid time off, severance, holiday pay, and stipends and per diems unless they cover a past or future cost the worker incurs from expected job functions, and exclude tips, supplemental benefit payments, payments that cover such a cost, and payments into retirement or disability plans. Hours reported include paid time off.
* Colorado wages include tips, bonuses, overtime and employer-paid leave, and exclude severance, employer deferred compensation contributions, profit sharing, pensions and expense reimbursements.
* Maryland says neither employer nor employee owes contributions when an employee is paid no wages, for example unpaid time off.
* Colorado says an employer cannot require an employee to use paid time off or sick leave before or during FAMLI leave, and cannot require exhausting FMLA first.
* New Jersey says employers cannot require time accrued under the NJ Earned Sick Leave law before TDI. With separate compliant earned sick leave and paid time off policies, an employer may require paid time off before TDI; if paid time off also serves as the earned sick leave policy, it may not require any before TDI. The state’s Employer Guide to New Jersey Paid Family and Medical Leave adds that an employer cannot require paid time off before FLI.
What changes on January 1, 2027, and which 2027 figures are already published?
As of November 2, 2026, the agencies for California SDI, Colorado, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York and Washington PFML have published 2027 figures; no 2027 rate was found on the pages read for Connecticut, Delaware, Hawaii, Oregon, Rhode Island or WA Cares, and the District of Columbia page announces no tax rate change.
Program
Figure published for 2027
California SDI
1.4 percent of all wages for 2027
Colorado FAMLI
0.86 percent of wages for 2027, down from 0.88 percent in 2026; the 2027 split is not stated
Maine
1 percent with 15 or more Maine employees and 0.5 percent with fewer than 15, for calendar years 2025 to 2027
Maryland
0.9 percent for 2027 wages, split 0.45 percent each; contributions start in January 2027 and the first payment is due April 30, 2027
Massachusetts
For 2027, with 25 or more covered individuals, family leave up to 40 percent withheld (0.28 percent) and 60 percent employer (0.42 percent), and medical leave up to 100 percent withheld (0.18 percent); fewer than 25 stays at 0.46 percent. Chapter 101 of the Acts of 2026 shifts employer contributions from medical leave to family leave from January 1, 2027.
Minnesota
0.88 percent for 2027; small employer 0.66 percent for 2027
New Jersey
For 2027, employee TDI 0.24 percent and FLI 0.24 percent; employer TDI wage base $46,400; employee TDI and FLI wage base $177,100
New York
PFL 0.452 percent of gross wages for 2027, maximum $451.81 a year
Washington Paid Leave
1.2 percent for 2027, with employers paying 29.3 percent and employees 70.7 percent of the total premium (employers with fewer than 50 employees are not required to pay the employer portion); first-quarter 2027 premiums and reports due by the end of April 2027
Other 2027 changes, as the agencies describe them.
* Minnesota says that starting in 2027 the share of medical leave benefits attributable to employer contributions will be treated as third-party sick pay, and the employer includes those payments as wages on the Form W-2.
* The District of Columbia says that as of January 1, 2027 medical leave benefits are treated as third-party sick pay and are subject to FICA.
* Washington says Second Substitute House Bill 2345 takes effect January 1, 2027 and changes how contributions are distributed between family and medical premiums without changing the total split.
Is Maryland’s program in effect, and what must employers do before benefits start?
Maryland FAMLI is not collecting contributions in 2026, and as of November 2, 2026 employer registration is live and required for any employer with at least one Maryland employee.
* Payroll deductions start in January 2027, per Maryland FAMLI.
* An employer that collects contributions gives notice one pay period before payroll deductions begin.
* The first Quarterly Wage and Hour Report and contribution are due April 30, 2027 for first-quarter 2027 wages.
* Employee notices begin July 2027, six months before benefits become available.
* Benefits become available January 1, 2028, per the Maryland FAMLI home page.
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