Paid Family, Medical, Disability Leaves
Information Regarding States with Current and Upcoming Paid Leave Programs
Paid family and medical leave programs enable workers to receive compensation when they take extended time off work for qualifying reasons, such as bonding with a new child, recovering from one’s own serious illness or caring for a seriously ill loved one. There is currently no federal law regarding paid family and medical leave for the private sector, although some states have their own programs and requirements and more states are considering legislation every day. Each state has approached these programs differently with some opting for voluntary participation, some mandating participation but including exemptions for employers and employees and some being fully mandated. Below is a guide to current and upcoming programs around the country.
Last Updated 06/29/2023
California The program is funded through EE payroll contributions. EEs may use up to 8 weeks of paid time off to bond with a new child, care for themselves or a seriously ill family member or to make arrangements for a family member’s military deployment.
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Program(s) |
Effective Dates |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1946 |
1946 |
None |
0.9% |
May request approval of Voluntary Plan |
May request religious exemption |
|
2002 |
2004 |
|||||
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Colorado The program is funded through EE and ER payroll contributions. EEs may receive up to 12 weeks leave in a one-year period to bond with a new child, care for themselves or a seriously ill family member, to make arrangements for a family member’s military deployment or to address the immediate safety needs and impact of sexual assault or domestic violence.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1/1/2023 |
1/1/2024 |
0.045% |
0.45% |
May request approval of Private Plan |
None |
|
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Connecticut The program is funded through EE payroll contributions. EEs may use up to 12 weeks of paid time off to bond with a new child, care for themselves or a seriously ill family member, serve as an organ or bone morrow donor, to make arrangements for a family member’s military deployment or to care for a family member with a serious injury or illness incurred on active duty in the armed forces.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1/1/2021 |
1/1/2022 |
None |
0.5% |
May request approval of Private Plan |
None |
|
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Delaware (2025) The program will be funded through EE & ER payroll contributions. Beginning 1/1/2026 EE’s may receive up to 12 weeks leave in a 1 year period to bond with a new child, care for themselves or a seriously ill family member or to make arrangements for a family member’s military deployment. The state legislature is currently developing the program and adopting regulations to support the new law. | ||||||
Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1/1/2025 |
1/1/2026 |
NA |
NA |
May request approval of Private Plan |
May file waiver request with the state. |
|
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District of Columbia The program is funded through ER payroll contributions. EEs may use up to 2 weeks of paid time off for pregnancy care and up to 12 weeks to bond with a new child or care for themselves or a seriously ill family member. | ||||||
Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
7/1/2019 |
7/1/2020 |
0.26% |
None |
None |
||
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Hawaii The State of Hawaii does not assess a disability tax (SDI) and does not collect a disability tax payment. ERs are required to obtain SDI coverage. If the ER chooses to take a deduction from EEs pay, the ER uses that amount to pay for part of the cost of the SDI coverage.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1969 |
1969 |
None |
0.5% |
None |
None |
|
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Illinois (2024) The state of Illinois does not assess a paid leave tax but instead will be implementing a program providing up to 40 hours of paid leave per year to all EEs.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
NA |
1/1/2024 - After 90 calendar days of employment |
NA |
NA |
NA |
NA |
|
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Maine The state of Maine does not assess a paid leave tax but instead mandates providing up to 40 hours of paid leave per year to all EEs.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
NA |
1/1/2021 - After 120 days of employment |
NA |
NA |
NA |
NA |
|
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Maryland (2024) Contribution rates will be set on or before October 1, 2023. The state legislature is expected to issue implementing regulations by January 1, 2024.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
Time to Care Act |
10/1/2024 |
1/1/2026 |
NA |
NA |
NA |
NA |
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Massachusetts The program will be funded through EE & ER payroll contributions. EEs may use up to 20 weeks of paid time off due to an incapacitating health condition and/or up to 12 weeks of paid leave to bond with a new child, care for themselves or a seriously ill family member, or to make arrangements for a family member’s military deployment and/or up to 26 weeks of paid leave to care for a family member who is a covered service member with a serious health condition.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
10/1/2019 |
1/1/2021 |
0.312%* |
0.208% |
May request approval of Private Plan |
||
10/1/2019 |
1/1/2021 |
NA |
0.11% |
|||
*ERs with less than 25 Covered EEs are not required to remit the ER portion of the premium. | ||||||
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New Hampshire New Hampshire Paid Family and Medical Leave is a voluntary program, EE's can purchase individual coverage via the states PFML Insurance Carrier or ER's can offer group coverage via the states PFML Insurance Carrier.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
NA |
1/1/2023 |
NA |
NA |
NA |
NA |
|
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New Jersey New Jersey Temporary Disability Insurance is funded through EE & ER payroll contributions* and Family Leave Insurance is funded through EE payroll contributions. For Family leave EEs may use up to 12 weeks of continuous paid leave or 8 weeks of intermittent paid leave to bond with a new child or care for a seriously injured or ill family member. For Temporary Disability leave EEs may use up to 26 weeks to care for themselves due to a physical or mental health condition or other disability not related to their work.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1948 |
1948 |
Variable** |
0.0% |
May request approval of Private Plan |
None |
|
2008 |
2009 |
None |
.06% |
|||
* TDI is funded with EE and ER contributions; for 2023 the EE contribution rate has been calculated at 0.0%. ** ER TDI contribution rate is based on ER claims experience and is calculated each year and provided to the ER with their SUI rate notice. | ||||||
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New York The State of New York does not assess a disability or PFL tax and does not collect tax payments. Employers are required to obtain coverage. If the employer chooses to take a deduction from employees’ paychecks, the employer uses that amount to pay for part of the cost of the coverage. | ||||||
Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1949 |
1949 |
Premium Based* |
.05% - not to exceed 60 cents weekly |
None |
||
1/1/2018 |
1/1/2018 |
None |
0.455% |
None |
||
*Employer is responsible for all premiums that exceed the maximum 60 cent weekly contribution by the EE. | ||||||
Oregon The program is funded through EE & ER payroll contributions. EEs may use up to 12 weeks paid leave to bond with a new child, care for themselves or a seriously ill family member or to provide care for themselves or a child who is a survivor or sexual assault, domestic violence harassment or stalking. EE’s may also be eligible for an additional 2 weeks of paid leave for prenatal care.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1/1/2023 |
9/3/2023 |
.04%* |
0.6% |
May request approval of Equivalent Plan |
None |
|
*ERs with less than 25 Covered EEs are not required to remit the ER portion of the premium. | ||||||
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Rhode Island The program is funded through EE payroll contributions. EEs may use up to 6 weeks paid leave to bond with a new child or care for a seriously ill family member. The program also provides benefit payments to insured EE’s for weeks of unemployment caused by a temporary disability or injury.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1942/2013 |
1942/2013 |
None |
1.1% |
NA |
May request religious exemption |
|
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Washington WA Paid Family and Medical Leave is funded through EE and ER payroll contributions. WA Cares Fund is funded by EE contributions. For WA PFML EEs may be eligible for up to 12 weeks of paid leave to bond with a new child, care for themselves or a seriously ill family member or certain military events. WA Cares is a long-term care program that provides benefits to EEs who require assistance with three or more activities of daily living.
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Program(s) |
Effective Date |
2023 Premium |
Exemptions |
|||
Contribution |
Benefits |
ER |
EE |
ER |
EE |
|
1/1/2019 |
1/1/2020 |
0.21792% |
0.58208% |
May request approval of Private Plan |
May apply for Conditional Premium Waiver for EE's who meet certain criteria |
|
7/1/2023 |
7/1/2026 |
None |
0.58% |
None |
Employdrive does not provide tax, legal or accounting advice. This material has been prepared for informational purposes only. You should consult your own tax, legal and accounting advisors before engaging in any transaction.