Which states fund paid leave through payroll?

California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island and Washington. Contributions start in Maryland on January 1, 2027 and Virginia on April 1, 2028.

Who pays paid family and medical leave contributions?

It depends on the program: some are paid by employees alone, others split the rate with the employer, and several excuse small employers from the employer share. The table shows each split and the size rules.

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PAYROLL TAX RATES

State paid family and medical leave contribution rates

The states that fund paid family, medical or disability leave through payroll, what each program costs, how it splits between employee and employer, and where contributions stop.

Figures checked on October 5, 2026 against the official sources listed at the end of this page. Rates for employers. General information, not tax advice: confirm a figure with the agency before you file.

Paid leave contributions by state

State	Program	Status	Total rate	Employee	Employer	Wage cap
California	State Disability Insurance (Disability Insurance and Paid Family Leave) (opens in a new tab)	Contributing	1.3%	1.3%	None	No cap
Colorado	Colorado Paid Family and Medical Leave Insurance (FAMLI) (opens in a new tab)	Contributing	0.88%0.86% from January 1, 2027	Up to 0.44%	0.44%9 or fewer employees, counted in all states: no employer shareCounted from employees on payroll in 20 or more weeks of the prior year; headcount due by February 28	$184,500
Connecticut	CT Paid Leave (opens in a new tab)	Contributing	0.5%	0.5%	None	$184,500
Delaware	Delaware Paid Leave (opens in a new tab)	Contributing	0.8%	Up to 0.4%	0.4%10 to 24 employees: parental leave only, 0.32% in total, employer share at least 0.16%Fewer than 10 employees: exempt, may opt inCounted over the previous 12 months, only employees with (or expected to reach) 12 months' service and 1,250 hours; counted each quarter from employees doing 60% or more of their work in Delaware	$184,500
District of Columbia	DC Paid Family Leave (opens in a new tab)	Contributing	0.75%	None	0.75%	No cap
Hawaii	Temporary Disability Insurance (TDI) (opens in a new tab)	Contributing	Set by the insurer or plan	Up to 0.5%	Set by the insurer or plan	$1,500.21 a week
Maine	Maine Paid Family and Medical Leave (opens in a new tab)	Contributing	1%	Up to 0.5%	0.5%14 or fewer employees: no employer shareCounted per FEIN: everyone with Maine wages, in 20 or more weeks of the 12 months before September 30	$184,500
Maryland	Maryland Family and Medical Leave Insurance (FAMLI) (opens in a new tab)	Contributions start January 1, 2027	0.9%	Up to 0.45%	0.45%14 or fewer employees, counted in all states: no employer shareCounted under one EIN, in and outside Maryland, contractors excluded: each quarter until a full year of reports, then the 4-quarter average	$184,500
Massachusetts	Massachusetts Paid Family and Medical Leave (PFML) (opens in a new tab)	Contributing	0.88%	Up to 0.46%	0.42%24 or fewer employees: no employer shareCounted as covered individuals in the Massachusetts workforce, some 1099-MISC workers included	$184,500
Minnesota	Minnesota Paid Leave (opens in a new tab)	Contributing	0.88%	Up to 0.44%	0.44%30 or fewer employees: employer share 0.22%Small also needs an average wage no more than 150% of the state average ($27,745.88 a quarter)	$184,500
New Hampshire	NH Paid Family and Medical Leave (NH PFML) (opens in a new tab)	Voluntary	Set by the insurer or plan	Set by the insurer or plan	Set by the insurer or plan	No cap
New Jersey	New Jersey Temporary Disability Insurance (TDI) (opens in a new tab)	Contributing	0.69%New employer total	0.19%	New employer 0.5%0.1% to 0.75% once rated, on the first $44,800	Employee wages up to $171,100$177,100 from January 1, 2027
New Jersey	New Jersey Family Leave Insurance (FLI) (opens in a new tab)	Contributing	0.23%	0.23%	None	$171,100$177,100 from January 1, 2027
New York	Disability Benefits Law (DBL) insurance (opens in a new tab)	Contributing	Set by the insurer or plan	Up to 0.5%	Set by the insurer or plan	No wage cap; the employee pays at most $0.60 a week
New York	New York Paid Family Leave (PFL) (opens in a new tab)	Contributing	0.432%0.452% from January 1, 2027	Up to 0.432%0.452% from January 1, 2027	None	$95,349$99,957 from January 1, 2027
Oregon	Paid Leave Oregon (opens in a new tab)	Contributing	1%	0.6%	0.4%24 or fewer employees, counted in all states: no employer shareCounted as the average of monthly employee counts in the previous calendar year	$184,500
Rhode Island	Temporary Disability Insurance and Temporary Caregiver Insurance (TDI/TCI) (opens in a new tab)	Contributing	1.1%	1.1%	None	$100,000
Vermont	Vermont Family and Medical Leave Insurance (VT FMLI) (opens in a new tab)	Voluntary	Set by the insurer or plan	Set by the insurer or plan	Set by the insurer or plan	No cap
Virginia	Virginia Paid Family and Medical Leave Insurance Program (opens in a new tab)	Contributions start April 1, 2028	Not yet set	Not yet set	Not yet set10 or fewer employees: no employer share	Not yet set
Washington	Washington Paid Family and Medical Leave (opens in a new tab)	Contributing	1.13%	Up to 0.8072%	0.3228%49 or fewer employees: no employer shareCounted as the average headcount over the previous four quarters, each September 30; not FTEs	$184,500

Checked on October 5, 2026.

No state program: Alabama, Alaska, Arizona, Arkansas, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, West Virginia, Wisconsin and Wyoming.

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Sources

The agency page or document behind each figure, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.

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