Paid family and medical leave (PFML)
Paid family and medical leave (PFML) is a state program replacing part of an employee’s wages during family or medical leave, funded through payroll contributions.
Rates by state
This year's figures for every state, each with its source:
Contribution rates, covered wages, and the split between employer and employee are set by each state, and program names differ by jurisdiction. Some programs are employee funded through withholding, and some are shared. Others place part of the premium on you, occasionally with a small-employer exemption. Contributions are a payroll program item, not a Section 125 cafeteria planSection 125 cafeteria plan. A Section 125 cafeteria plan is an IRS-governed plan framework that can allow employees to elect qualifying benefits on a pre-tax basis.Click to open the term deduction. They generally do not reduce federal or FICAFICA. FICA is the federal law, and the payroll tax under it, that funds Social Security and Medicare through matching employee and employer shares.Click to open the term taxable wages. In many states the paid leave account is a separate registration from your withholding and unemployment accounts.
Which states run a paid leave program?
Mandatory programs run jurisdiction by jurisdiction, not nationwide. As of 2026 they are active in California, Colorado, Connecticut, Delaware, the District of Columbia, Maine, and Massachusetts. Minnesota, New Jersey, New York, Oregon, Rhode Island, and Washington run them too. Washington’s WA Cares Fund is a separate long-term care program with its own contribution. Rates and wage limits move from year to year, so confirm them with the administering agency before a rate year starts.
| STATE | PROGRAM NAME |
|---|---|
| California | Paid Family Leave, run through its state disability insurance system |
| Colorado | FAMLI |
| New Jersey | Family Leave Insurance |
| Rhode Island | Temporary Caregiver Insurance |
General information, not legal or tax advice. Apply current federal and state rules with qualified guidance.