20 December 2024

2025 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 16 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 2025 based on information currently available.

Updates to this chart will be available in our 2025 Employment tax rates and limits report, anticipated to be available in January 2025, and updated throughout the year. You can find the report, once available, here.

State disability and paid family medical leave insurance

Tax year 2025 (as of December19, 2024)

State/jurisdiction

Employee contribution as a % of taxable wages

Employer contribution as a % of taxable wages

Taxable wage limit*

California

   

Disability

1.2%

None

None

Paid family medical leave insurance

Included in disability contribution

N/A

Included in disability contribution

Connecticut

   

Paid family medical leave insurance

0.5%

None

$176,100 (2025 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%

$176,100 (2025 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: 0.08%; 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)

$176,100 (2025 Social Security wage limit)

District of Columbia

   

Paid family medical leave insurance

None

0.75% through June 30, 2025

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 $7.21

Difference between cost and employee's contribution

$1,441.72

(weekly)

Maine

   

Paid family medical leave insurance  

Contributions start January 1, 2025

50% of 1.0% (0.5% if employer has fewer than 15 employees)

50% of 1.0% (0% if fewer 15 employees)

$176,100 (2025 Social Security wage limit)

Maryland

   

Paid family medical leave insurance

Contributions start July 1, 2025

0.45%

50% of 0.9% (0% if fewer than 15 employees)

$176,100 (2025 Social Security wage limit)

Massachusetts

   

Paid family medical leave insurance

Family is 0.18%

Medical is 0.28%

25 or more employees: medical is 42%, family is 0%

Fewer than 25 employees: none

$176,100 (2025 Social Security wage limit)

Minnesota

   

Paid family medical leave insurance

Contributions start January 1, 2026

Employees may be required to pay up to 50% of the following: 0.7% for both family and medical leave benefits, 0.4% for medical leave benefits only and 0.3% for family leave benefits

Employers must pay 50% of the following: 0.7% for both family and medical leave benefits, 0.4% for medical leave benefits only and 0.3% for family leave benefits

Social Security wage limit (a lower wage base applies to employers with fewer than 30 employees with the lowest premium available to those with one to nine employees)

New Hampshire

   

Paid family medical leave insurance

Employees may opt into the state's Granite State Paid Family Leave Fund (FMLI)

Employers that choose to participate in the FMLI

program will be entitled to a tax credit, allowed against FMLI premiums due, of 50% of the premium that the employer paid for FMLI coverage for the tax period at issue

N/A

New Jersey

   

Disability

0.23%

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%

$43,300 for employers

Paid family medical leave insurance

0.33%

None

$165,400

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

0.388% (maximum of $354.53 per year)

None

 $91,373.71

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%

$176,100 (2025 Social Security wage limit)

Puerto Rico

   

Disability

0.3%

0.3%

$9,000

Rhode Island

   

Disability

1.3%

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

71.52% of 0.92% if employer has more than 50 employees; otherwise, 100%

0.58% of gross wages (employees can opt out if certain conditions are met)

28.48% of 0. 92% if employer has 50 or more employees; otherwise, 0%

None

$176,100 (2025 Social Security wage limit)

None

*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

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

Document ID: 2024-2362