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Paid Family, Medical, Disability Leaves

Information Regarding States with Current and Upcoming Paid Leave Programs

Written by Jenn Berlin

Updated at August 23rd, 2023

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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.

 

Program(s)

Effective Dates

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

State Disability Insurance

1946

1946

None

0.9%

May request approval of Voluntary Plan

May request religious exemption

Paid Family Leave

2002

2004

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Family and Medical Leave Insurance Program

1/1/2023

1/1/2024

0.045%

0.45%

May request approval of Private Plan

None

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Family and Medical Leave Act

1/1/2021

1/1/2022

None

0.5%

May request approval of Private Plan

None

 

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

Paid Family and Medical Leave Insurance Program

1/1/2025

1/1/2026

NA

NA

May request approval of Private Plan

May file waiver request with the state.

 

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

Paid Family Leave

7/1/2019

7/1/2020

0.26%

None

None

Criteria Based

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

State Disability Insurance

1969

1969

None

0.5%

None

None

 

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. 

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Leave for All Workers Act

NA

1/1/2024 - After 90 calendar days of employment

NA

NA

NA

NA

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Earned Paid Leave

NA

1/1/2021 - After 120 days of employment

NA

NA

NA

NA

 

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.

 

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

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Medical Leave

10/1/2019

1/1/2021

0.312%*

0.208%

May request approval of Private Plan

Based on Employment Type

Paid Family Leave

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. 

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Family and Medical Leave*

NA

1/1/2023

NA

NA

NA

NA

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Temporary Disability Insurance

1948

1948

Variable**

0.0%

May request approval of Private Plan

None

Family Leave Insurance

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.

 

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

State Disability Insurance

1949

1949

Premium Based*

.05% - not to exceed 60 cents weekly

None

Exemption Form

Paid Family Leave

1/1/2018

1/1/2018

None

0.455%

None

EEs may request a waiver

*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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Leave Oregon

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.

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Temporary Disability / Caregiver Insurance

1942/2013

1942/2013

None

1.1%

NA

May request religious exemption

 

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.

 

Program(s)

Effective Date

2023 Premium

Exemptions

Contribution

Benefits

ER

EE

ER

EE

Paid Family and Medical Leave

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

Washington Cares Fund

7/1/2023

7/1/2026

None

0.58%

None

May Apply for Exemption

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. 

 

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