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December 20, 2023
2023-2103

2024 state disability, paid family and medical leave and long-term care insurance wage base and rates

Six jurisdictions (California, Hawaii, New Jersey, New York, Puerto Rico and Rhode Island) operate state disability insurance (SDI) programs. Another 17 jurisdictions (California, Connecticut, Colorado, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, New York, Oregon, Rhode Island, Vermont and Washington) now have, or soon will have, paid family and medical leave (PFML) insurance programs. Washington is currently the only jurisdiction with a long-term care (LTC) insurance program.

Depending on the jurisdiction, the employee may pay all contributions to the SDI, PFML or LTC program through wage withholding, or the employer and the employee may share the cost of the insurance coverage. Most states allow employers to use a private insurance company or self-insured plan in lieu of paying into the state insurance fund(s).

The following chart shows the state SDI, PFML and LTC rates and taxable wage limits for 2024 based on information currently available.

Updates to this chart will be available in our 2024 Employment tax rates and limits report, anticipated to be available in January 2024, and updated throughout the year. You can find the report, once available, here.

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

Footnotes:

*Represents maximum annual earnings unless another period is specified. If no taxable wage base is specified, the tax applies to all covered wages. 

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kristie Lowery (kristie.lowery@ey.com)
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor