Valor Payroll Solutions
Paid Family & Medical Leave
Enterprise payroll expertise, exclusively for small businesses.
The Family and Medical Leave Act (FMLA) provides up to twelve weeks of unpaid, protected leave to employees for certain family and medical reasons. However, these benefits are only available to employees who work at a covered employer – one with 50 or more employees – who have worked at their job for at least 12 months and worked at least 1,250 hours in the preceding 12 months.
To provide leave benefits to more employees, thirteen states have enacted their own types of family and medical leave plans. Each year the number of states offering their own plans increases, so it is vitally important for employers to understand their obligations.
Below you will find the contributions rates necessary to properly set up employees for payroll, as well as links to each state’s individual pages that you can use to find more information about the benefits.
|State||Employee Portion||Employer Portion|
|California||.9% of wages up to $153,164 (2023)||N/A|
|Colorado||.45% of wages up to SS wage cap||.45% of wages up to SS wage cap (ER portion only required for employers with 10 or more employees nationwide)|
|Connecticut||.5% of wages up to SS wage cap||N/A|
|Delaware||Employer can deduct up to .4% (half) (beginning 2025)||.8% of wages (beginning 2025)|
|Maryland||Rate will be set 2023||Rate will be set 2023|
|Massachusetts||.11% for Family Leave, .208% for Medical Leave of wages up to SS cap (2023)||.312% for Medical Leave on wages up to SS cap (only required for employers with 25+ covered employees) (employers can choose to pay for all or some of the employee’s contributions) (2023)|
|New Jersey||.06% of wages up to $156,800 (2023)||.06% of wages up to $156,800 (2023)|
|New York||.455% of wages up to $87,787 (2023)||0% (employer may choose to pay on behalf of employees)|
|Oregon||.6% of wages up to $132,900 (2023)||.4% of wages up to $132,900 (25+ employees only)(employers can choose to cover some or all of the employee’s contribution in addition to their .4%) (2023)|
|Rhode Island||1.1% of wages up to $84,000 (2023)||N/A|
|Washington||.58208% of wages up to SS wage cap (2023)||.21792% of wages up to SS cap (ER portion only required for employers with 50+ employees) (employer may choose to pay on behalf of employees) (2023)|
|Washington, DC||N/A||.26% of wages (no cap on wages) (2023)|