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 |
