14 jurisdictions run a mandatory paid family or medical leave programme with a 2026 payroll contribution. These follow the state of unemployment coverage rather than the income tax state, which means a remote employee can generate a paid-leave obligation in a state where you withhold no income tax at all.
| State | Employee contribution | Detail |
|---|---|---|
| California | 1.3% | California SDI (which funds both State Disability Insurance and Paid Family Leave) is employee-funded at 1.30% for 2026 with NO taxable wage limit. Employers make no SDI/PFL contribution. |
| Colorado | 0.44% | Colorado FAMLI 2026 premium is 0.88% of wages up to the Social Security wage base ($184,500), split 50/50: 0.44% employee, 0.44% employer. Employers with fewer than 10 employees owe no employer share but must still withhold the employee 0.44%. |
| Connecticut | 0.5% | Connecticut Paid Leave is 100% employee-funded at 0.50% of wages up to the Social Security wage base ($184,500 for 2026). The CT Paid Leave Authority held the rate at 0.50% for 2026. |
| District of Columbia | 0% | The DC Paid Family Leave tax is 0.75% of covered wages for 2026 and is 100% EMPLOYER-funded - there is no employee contribution. |
| Delaware | 0.4% | Delaware Paid Leave contributions began January 1, 2025 and BENEFITS began January 1, 2026. The total rate is guaranteed at 0.80% of wages through 2026 (medical, parental and family caregiving components combined); employers may deduct up to 50% (0.40%) from employees. Employers with fewer than 10 employees are exempt; 10-24 employees are covered for parental leave only. |
| Hawaii | 0.5% | Hawaii has mandatory Temporary Disability Insurance (medical/own-illness only - Hawaii has no state paid FAMILY leave program). Employers may withhold up to 0.50% of an employee's weekly wages, capped at $7.50 per week for 2026 (maximum weekly wage base $1,500.21). |
| Massachusetts | 0.46% | Massachusetts PFML 2026 total contribution is 0.88% of eligible wages up to the Social Security wage base. Employees pay up to 0.18% for family leave and up to 0.28% for medical leave (0.46% combined); employers with 25+ covered individuals pay the remaining 0.42% of medical leave. |
| Maine | 0.5% | Maine PFML payroll contributions began January 1, 2025; BENEFITS begin May 1, 2026. Employers with 15 or more employees pay 1.00% of wages and may deduct up to 0.50% from employees; employers with fewer than 15 employees pay 0.50% total and may deduct the full 0.50% from employees. Wages above the Social Security base limit are excluded. |
| Minnesota | 0.44% | NEW FOR 2026: Minnesota Paid Leave premiums AND benefits both began January 1, 2026. The 2026 premium is 0.88% of wages up to $185,000; employers must pay at least 50% and may deduct up to 0.44% from employees. Employers with 30 or fewer employees and low average wages qualify for a reduced 0.66% total rate. First premium payment is due April 30, 2026. |
| New Jersey | 0.42% | New Jersey runs two employee-funded programs: Temporary Disability Insurance at 0.19% and Family Leave Insurance at 0.23% for 2026 (0.42% combined), on employee wages up to $171,100. Employers also pay a TDI contribution (0.10%-0.75% on the $44,800 employer base); employers do not contribute to FLI. |
| New York | 0.432% | New York Paid Family Leave is 100% employee-funded at 0.432% of gross wages for 2026, capped at $411.91 per employee per year (NYSAWW $1,833.63). Separately, NY Disability Benefits Law (DBL) allows employee withholding of 0.50% of wages up to $0.60 per week. |
| Oregon | 0.6% | Paid Leave Oregon's 2026 contribution rate is 1.00% of subject wages up to $184,500. Employees pay 60% (0.60%) and employers with 25 or more employees pay 40% (0.40%); employers with fewer than 25 employees owe no employer share but must still withhold the employee 60%. |
| Rhode Island | 1.1% | Rhode Island TDI/TCI (Temporary Disability and Temporary Caregiver Insurance) is 100% employee-funded. The 2026 employee rate is 1.10% on wages up to $100,000 (maximum $1,100.00 per employee). |
| Washington | 0.8072% | Washington PFML total premium rose to 1.13% for 2026 (from 0.92%) on wages up to $184,500. Employees pay 71.43% of the premium (about 0.8072% of wages) and employers with 50+ employees pay 28.57%. Separately, the WA Cares Fund long-term care premium of 0.58% is withheld from employees. |
Enacted but not yet collecting
| State | Status |
|---|---|
| Maryland | Maryland FAMLI was delayed again: payroll contributions are now scheduled to begin January 1, 2027 and benefits no later than January 3, 2028. NOTHING is withheld or owed during 2026. |
| New Hampshire | New Hampshire's Granite State Paid Family Leave Plan is a voluntary, opt-in insurance program with a tax credit - not a mandatory payroll contribution. |
| Virginia | Virginia's paid family and medical leave program contributions begin April 1, 2028; nothing is withheld in 2026. |
| Vermont | Vermont's Family and Medical Leave Insurance program is voluntary/opt-in - not a mandatory payroll contribution. |
This is a determination aid, not advice.
StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your
entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into
a judgement call. Every determination cites the state source it came from — verify against that source, and take
anything consequential to a payroll tax professional before you act on it.