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. ——————————————— Contact Information
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Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor |
