Compliance guide

State Paid Family and Medical Leave

Praisidio compliance research team

Quick answer

Which states require PFML contributions?: Thirteen jurisdictions run programmes today, with Maryland joining in 2027 and Virginia following.
Who pays?: It varies. Some programmes are employee-funded, some are split, and most exempt small employers from the employer share while still requiring withholding.
Is there a common wage base?: No. Several states use the Social Security cap - $184,500 for 2026 - but not all.

Due:         Quarterly wage reports and contributions, per state
Applies to:  Employers with employees working in a PFML state
Filed with:  Each state's paid leave programme
Review:      Rates reset annually, usually in the autumn

State paid family and medical leave is not one programme. It is thirteen, with different rates, different splits, different wage bases and different small-employer tests, and the only thing they share is that the numbers come out of your payroll by work state.

2026 contribution rates

State	2026 rate	Split	Notes
Washington	1.13%	Employer 28.57% / employee 71.43%	Up to the Social Security cap of $184,500. Employers under 50 are exempt from the employer share but still withhold. Penalties on past-due reports and interest on overdue balances began 1 August 2026.
Massachusetts	0.88% at 25+ covered individuals; 0.46% under 25	Shared	Maximum weekly benefit $1,230.39. Rates unchanged from 2025.
New York	0.432% of wages	Employee-funded	Maximum employee contribution $411.91 per year.
Oregon	Employee 0.6% up to $184,500 (max $1,107)	Employers with 25+ pay the remainder	Maximum weekly benefit $1,636.56.
Delaware	0.8% total	Shared	0.4% medical, 0.32% parental, 0.08% family caregiving. Contributions began January 2025; benefits began 2026.
Minnesota	0.88%	Shared	Launched 1 January 2026, all employers regardless of size. First contributions due April 2026.
Maine	-	-	Benefits begin 1 May 2026. Private employers of all sizes, up to 12 weeks.
California, New Jersey, Rhode Island, Connecticut, Colorado, DC	Varies	Varies	Established programmes - verify each rate individually with the state agency.

Coming

Maryland - contributions begin 1 January 2027 after a 2025 delay. Rate 0.90% of covered wages, split 50/50. Employers under 15 are exempt from the employer share. Maximum benefit $1,000 per week for up to 12 weeks.
Virginia - PFML law enacted April 2026, with implementation to follow.

How this differs from FMLA

FMLA is unpaid federal job protection with its own eligibility tests. PFML programmes are state-run wage replacement funded by payroll contributions, and an employee can be covered by one and not the other. See our guide to FMLA eligibility.

Rates reset annually, usually in the autumn. Put a fixed October review in the calendar and confirm each rate against the state agency - paidleave.wa.gov, mass.gov, paidleave.mn.gov and the equivalent for each jurisdiction.

What data this filing needs

✓Gross wages per employee per quarter, per state
✓Work state assignment per employee, and per work location for multi-state staff
✓Year-to-date wages against each state's wage base, to stop withholding at the cap
✓Headcount by state, for the small-employer exemption tests
✓Private-plan exemption status where elected
✓Quarterly wage detail in each state's required format

Where it goes wrong

Withholding past the wage base. Each state caps differently and some do not cap at all.
Small-employer tests applied company-wide rather than to the in-state count the statute specifies.
Employees who move states mid-year. Wage bases do not transfer.
Missing the employer share entirely because the state exempted it at a headcount you have since passed.
Assuming rates hold. Washington moved for 2026; Massachusetts held. There is no pattern.

Frequently asked questions

Is this the same as FMLA?

No. FMLA is unpaid federal job protection. These are state-run wage replacement programmes funded by payroll contributions.

Can we use a private plan instead?

Most states allow an approved private plan meeting or exceeding the state benefit. Approval and reporting requirements vary.

Which state applies to a remote employee?

Generally the state where the work is performed. Multi-state workers need location-level tracking.

Do we withhold for employees below the eligibility threshold?

Usually yes. Contribution obligations and benefit eligibility are separate tests.

What happens when contributions and benefits start in different years?

Delaware collected from January 2025 and paid benefits from 2026. Check each programme's phase-in separately.

Are contributions pre-tax?

Treatment varies by state and by whether the share is employer- or employee-paid.

Do we still have to file if all our employees are exempt?

Most states require the wage report regardless.

What if we miss a quarterly report?

Washington began applying penalties to past-due reports and interest to overdue balances on 1 August 2026. Other states have their own regimes.

Systems supported: Praisidio reads from payroll, HRIS, time and attendance, benefits administration and scheduling systems - see the full integrations list.

This guide is general information about reporting requirements, not legal advice. Verify current deadlines, thresholds, rates and penalty amounts against the issuing agency before you file.