Paid family and medical leave by state

Last checked Nov 3, 2026

Which states fund paid family leave, paid medical leave or temporary disability insurance through payroll contributions, and what payroll needs for each: the 2026 and 2027 contribution rates, the wage base, how the cost splits between employer and employee, small employer rules, private plans, filing and benefits. From the programs' own sites, rate notices and statutes.

Contribution rates

The latest published total rate for each program, highest first. Who pays it differs: some programs charge only employees, some only employers. Hover or tap a program for the employee share.

Recent and coming changes

• Delaware Dec 31, 2029 Grandfathered employer plans approved in 2023 end; those employers must join the state plan or an approved private plan. source Public record
• Virginia Dec 1, 2028 Benefits become available. source Public record
• Virginia Apr 1, 2028 Payroll contributions begin. source Public record
• Maine Jan 1, 2028 From the 2028 calendar year the Department of Labor sets the premium each year, by October 1 of the year before, at the rate needed to keep the fund solvent. source Public record
• Maryland Jan 1, 2028 Benefits become available. source Public record
• Washington Jan 1, 2028 Rate setting changes (2026 c 104): the commissioner sets the total rate each year from the report of the office of actuarial services instead of the October formula; the 1.20% cap stays. source Public record
• Maryland Nov 1, 2027 MD Labor sets the 2028 rate on or before November 1, 2027, and each year after that for the next calendar year, within the 1.2% cap. source Public record
• Maryland Oct 1, 2027 Private plan applications are due; employers that filed a Declaration of Intent must apply by this date or owe the escrowed contributions to the State. source Public record
• Virginia Oct 1, 2027 Deadline for the VEC Commissioner to fix the 2028 contribution rate. source Public record
• California Jan 1, 2027 SDI withholding rate rises from 1.3% to 1.4% of all wages. source Public record
• Colorado Jan 1, 2027 Premium falls from 0.88% to 0.86% of wages. source Public record
• Delaware Jan 1, 2027 For 2027 and later the statute stops fixing the rates: the Department sets the medical, parental and family caregiving rates on sound actuarial principles, and if the total would exceed 1.00% benefits are reduced instead. The maximum weekly benefit stays $900 in 2027 and is indexed to the Philadelphia-area CPI after 2027. source Public record
• Maryland Jan 1, 2027 Payroll contributions begin at 0.9% (0.45% employer, 0.45% employee); the first quarterly report and payment are due April 30, 2027. source Public record
• Massachusetts Jan 1, 2027 Chapter 101 of the Acts of 2026 shifts the employer share from medical leave to family leave: for 2027 the family part is 0.70% (up to 40% may be withheld, the employer pays at least 60%, 0.42% of wages) and the medical part is 0.18% (up to 100% may be withheld). The total stays 0.88%. DFML says the change mitigates recent IRS guidance on the tax treatment of PFML benefits. source Public record
• Massachusetts Jan 1, 2027 Maximum weekly benefit rises from $1,230.39 (2026) to $1,284.61 (2027). source Public record
• Minnesota Jan 1, 2027 DEED announced on July 31, 2026 that the premium rate stays at 0.88% for 2027, with employers able to collect up to 0.44% from employees and small employers paying as little as 0.22%. source Public record
• New Jersey Jan 1, 2027 Worker TDI rate rises from 0.19% to 0.24% and worker FLI rate from 0.23% to 0.24%; the worker wage base rises from $171,100 to $177,100 and the employer TDI base from $44,800 to $46,400; the maximum TDI weekly benefit rises from $1,119 to $1,158. source Public record
• New York Jan 1, 2027 PFL employee contribution rises from 0.432% to 0.452% of gross wages, the annual maximum from $411.91 to $451.81, and the maximum weekly benefit from $1,228.53 to $1,287.91. source Public record
• New York Jan 1, 2027 New PFL eligibility standard for construction employees who work for multiple employers under a collective bargaining agreement: 26 of the last 39 weeks with any covered employer. Regulations were proposed for public comment. source Public record
• Rhode Island Jan 1, 2027 The employee contribution rate for 2027 is to be computed from the fund cost rate on or before November 15, 2026 (statutory schedule). source Public record
• Washington Jan 1, 2027 Total premium rises from 1.13% to 1.2%; employer share rises from 28.57% to 29.3% and employee share falls from 71.43% to 70.7%. Q3 and Q4 2026 reports still use the 2026 rate and split. source Public record
• Washington Jan 1, 2027 Second Substitute House Bill 2345 takes effect, changing how employer and employee contributions are distributed between the family and medical premiums, in response to IRS guidance on Paid Leave tax issues. source Public record
• Washington Jan 1, 2027 Maximum weekly benefit rises from $1,647 to $1,727 for new claims filed on or after January 1, 2027. source Public record
• Oregon Nov 15, 2026 OED announces the 2027 contribution rate (no more than 1%) and maximum wage by November 15, 2026. source Public record
• District of Columbia Oct 1, 2026 FY 2027 Budget Support Act of 2026 (Bill 26-661): Medical Leave falls from 12 to 10 weeks, Family Leave from 12 to 6 weeks, and the weekly benefit maximum from $1,190 to $1,100; Parental and Prenatal Leave and employer contributions are unchanged. source Public record
• Massachusetts Jul 1, 2026 Private plan exemption requests and renewals moved from MassTaxConnect to DFML's PFML Employer Portal. source Public record
• Virginia Jun 15, 2026 VEC published a Notice of Intended Regulatory Action for the program's regulations. source Public record
• Louisiana Jun 8, 2026 Act 817 (HB 591, 2026 Regular Session), the Paid Family Leave Insurance Act, creates paid family leave insurance as a new line of insurance that insurers licensed for life or disability income insurance may issue, as a standalone policy or a rider. Policies must provide at least two weeks of benefits in a 52-week period. No payroll contribution or state program. source Public record
• Virginia Apr 22, 2026 Paid Family and Medical Leave legislation enacted (SB 2 and HB 1207; 2026 Acts, chapters 981 and 1093). source Public record
• Minnesota Jan 1, 2026 Premiums began at 0.88% of covered wages and benefits became payable; the first quarterly premium payments were due April 30, 2026. source Public record
• Oregon Jan 1, 2026 2026 rate held at 1%; maximum wage rose 4.7% to $184,500 per employee. source Public record

Every state

Informational only, not legal advice. Many programs announce next year's rate in the fall; open a state for the details and sources.