29 April 2026

Virginia law creates mandatory state paid family and medical leave insurance program

On April 22, 2026, Governor Abigail D. Spanberger approved H.B. 1207, which establishes Virginia's first statewide paid family and medical leave insurance (PFMLI) program. Payroll contributions begin April 1, 2028, and PFMLI benefits start December 1, 2028. (Virginia Employment Commission press release, 4-22-2026.)

The PFMLI program will be administered by the Virginia Employment Commission (VEC) and funded through payroll contributions paid by covered employers and employees.

Virginia joins 14 other jurisdictions with mandatory PFMLI programs: California, Connecticut, Colorado, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Oregon, Minnesota, New Jersey, New York, Rhode Island and Washington.

Employee benefits

Eligible workers may receive up to 12 weeks of paid family and medical leave in any application year.

Benefits are designed to replace approximately 80% of an employee's average weekly wages, capped at 100% of the statewide average weekly wage. Job protected leave is available for qualifying events, including bonding with a new child, caring for a family member with a serious health condition, the employee's own serious health condition, and certain military and safety related needs. (VEC PFMLI FAQ, Apr. 22, 2026.)

Employee and employer contributions

The PFMLI program will be funded by a payroll contribution paid 50% by covered employers and 50% by employees; however, employers may choose to pay a larger share. The contribution, to be determined by the VEC, will be paid as a percentage of wages subject to Virginia state unemployment insurance.

Private paid family and medical leave insurance

The law expressly permits employers to purchase private PFMLI in lieu of making contributions to the state plan. Any private plan intended to substitute for state PFMLI benefits must meet or exceed all statutory requirements and is subject to approval and oversight by the VEC.

Ernst & Young LLP insights

Employers may wish to evaluate existing leave benefits and payroll systems to determine how Virginia's PFMLI program may affect payroll operations beginning in 2028.

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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: 2026-0953