State disability and paid family medical leave insurance Tax year 2024 (as of December18, 2023) |
State/jurisdiction | Employee contribution as a % of taxable wages | Employer contribution as a % of taxable wages | Taxable wage limit* |
California | | | |
Disability | 1.1% | None | None (new for 2024) |
Paid family medical leave insurance | Included in disability contribution | N/A | Included in disability contribution |
Connecticut | | | |
Paid family medical leave insurance | 0.5% | None | $168,600 (2024 Social Security wage limit) |
Colorado | | | |
Paid family medical leave insurance | 50% of 0.9% (if employer has 10 or more employees; if fewer than 10 employees, employees pay 100%) | 50% of 0.9% if employer has 10 or more employees; if fewer than 10 employees, employers pay 0% | $168,600 (2024 Social Security wage limit) |
Delaware | | | |
Paid family medical leave insurance Contributions start in 2025 | Employers may deduct 50% of employee contribution | Medical: 0.4%; family leave: 0.8%; parental leave: 0.32% (employers with 10 to 24 employees are subject only to parental leave and employers with nine or fewer employees are completely exempt) | Up to the Social Security wage limit |
District of Columbia | | | |
Paid family medical leave insurance | None | 0.26% through June 30, 2023 | None, payroll tax is on total wages |
Hawaii | | | |
Disability | 50% of cost but not more than 0.5% of covered weekly wages up to a maximum weekly contribution of $6.59 | Difference between cost and employee's contribution | $1,374.78 (weekly) |
Maine | | | |
Paid family medical leave insurance Contributions start January 1, 2025 | 50% of 1.0% (100% if employer has fewer than 15 employees) | 50% of 1.0% (0% contribution if employer has fewer than 15 employees) | Social Security wage base |
Maryland | | | |
Paid family medical leave insurance Contributions start October 1, 2024 | 50% of 0.9% | 50% of 0.9% | $168,600 (2024 Social Security wage limit) |
Massachusetts | | | |
Paid family medical leave insurance | 0.88% if employer has 25 or more employees; otherwise, 0.46% (employees pay 100% of family leave portion); if employer has 25 or more employees, 40% of medical insurance portion; otherwise, 100% of medical insurance portion | 60% of medical insurance portion for employers of 25 or more employees; otherwise, 100% of medical insurance portion | $168,600 (2024 Social Security wage limit) |
Minnesota | | | |
Paid family medical leave insurance Contributions start January 1, 2026 | 0.7% for both family and medical leave benefits, 0.4% for medical leave benefits only and 0.3% for family leave benefits only paid 50% by employees | 0.7% for both family and medical leave benefits, 0.4% for medical leave benefits only and 0.3% for family leave benefits only paid 50% by employees | Social Security wage limit (a lower wage base applies to employers with less than 30 employees with the lowest premium available to those with one to 9 employees) |
New Hampshire | | | |
Paid family medical leave insurance | Employees may opt into the state's Granite State Paid Family Leave Fund | Employers that choose to participate in the program will be entitled to a tax credit, allowed against premiums due, of 50% of the premium that the employer paid for coverage for the tax period at issue | N/A |
New Jersey | | | |
Disability | None | New employers pay 0.5% of taxable wages if in state plan; otherwise, experience rating applies; for other employers, experience rates range from 0.1% to 0.75% | $42,300 for employers |
Paid family medical leave insurance | 0.09% | None | $161,400 |
New York | | | |
Disability | 0.5% up to: $0.14 daily $0.60 weekly $1.20 biweekly $1.30 semi-monthly $2.60 monthly | Balance of costs over employee contributions necessary to provide benefits | None |
Paid family medical leave insurance | 0.373% | None | $89,343.80 |
Oregon | | | |
Paid family medical leave insurance | 60% of 1.0% if employer has 25 or more employees; otherwise, employee pays 100% | 40% of 1.0% if employer has 25 or more employee; otherwise, employer pays 0% | $168,600 (2024 Social Security wage limit) |
Puerto Rico | | | |
Disability | 0.3% | 0.3% | $9,000 |
Rhode Island | | | |
Disability | 1.2% | None | $87,000 (maximum contribution of $1,044) |
Paid family medical leave insurance | Included in disability contribution | N/A | Included in disability contribution |
Vermont | | | |
Paid family medical leave insurance Available July 1, 2024 for private sector employers | Participation is voluntary through The Hartford | | N/A |
Washington | | | |
Paid family medical leave insurance Long term care insurance | 71.43% of 0.74% if employer has more than 50 employees; otherwise, 100% 0.58% of gross wages (employees can opt out if certain conditions are met) | 28.47% of 0. 74% if employer has 50 or more employees; otherwise, 0% None | $168,600 (Social Security wage limit) None |
