Payroll contribution allocation by taxpayer and leave type, by state
January 2025
Table showing payroll contribution rates for each state paid leave program, divided by employers and employees.
**Small employers in a number of states (CO, MA, ME, MN, OR, WA) are eligible for lower/no contributions, with different rules depending on the state.
+CA's taxable wage base was eliminated, beginning in 2024 to prepare for a substantial benefit rate improvement in 2025, per S.B. 951 (passed in 2022).
NY Note: Employees cover the full cost of paid family leave; employers may deduct up to .5% of a workers wages (up to 60 cents per week) for TDI with the employer paying any additional cost.
DC Note: The Council of the District of Columbia approved a substantial rate increase, from .26% to. 75%, effective Oct. 2024, but also stipulated that funds in excess of those needed for paid leave solvency could be directed to the D.C. general fund. This is a worrisome development that could lead to a raid on the paid leave fund; a premium increase of this magnitude was not needed for paid leave solvency.
DE Note: In Delaware, employers can choose private plans for 1, 2 or all 3 types of leave, which means they can pay into the public fund for anything they are not covering privately; this is why there are separate contribution amounts for each type of leave.
MN Note: Minnesota employers can opt to provide private insurance for one or both types of leave; if they do, they only owe the public fund for the portion of leave that is being covered by the public program. Although subject to change before premiums are collected, prior estimates are that, in the program's first year, medical leave through the public fund will be subject to a .57% premium and family leave will be subject to a .13% premium, and employees can be charged for half the cost of either or both if funded through the public plan.)
MD Note: The legislation that passed in 2024 delaying implementation of Maryland's collection of premiums and payment of benefits also included a provision to allow an adjustment of premium rates; the new rate - if any - would need to be set by Feb. 1, 2025.
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+CA's taxable wage base was eliminated, beginning in 2024 to prepare for a substantial benefit rate improvement in 2025, per S.B. 951 (passed in 2022).
NY Note: Employees cover the full cost of paid family leave; employers may deduct up to .5% of a workers wages (up to 60 cents per week) for TDI with the employer paying any additional cost.
DC Note: The Council of the District of Columbia approved a substantial rate increase, from .26% to. 75%, effective Oct. 2024, but also stipulated that funds in excess of those needed for paid leave solvency could be directed to the D.C. general fund. This is a worrisome development that could lead to a raid on the paid leave fund; a premium increase of this magnitude was not needed for paid leave solvency.
DE Note: In Delaware, employers can choose private plans for 1, 2 or all 3 types of leave, which means they can pay into the public fund for anything they are not covering privately; this is why there are separate contribution amounts for each type of leave.
MN Note: Minnesota employers can opt to provide private insurance for one or both types of leave; if they do, they only owe the public fund for the portion of leave that is being covered by the public program. Although subject to change before premiums are collected, prior estimates are that, in the program's first year, medical leave through the public fund will be subject to a .57% premium and family leave will be subject to a .13% premium, and employees can be charged for half the cost of either or both if funded through the public plan.)
MD Note: The legislation that passed in 2024 delaying implementation of Maryland's collection of premiums and payment of benefits also included a provision to allow an adjustment of premium rates; the new rate - if any - would need to be set by Feb. 1, 2025.
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Source:
State paid leave program data, gathered from state laws.
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