State Paid Family Medical Leave Acts

Overview

Updated 01/27/2023

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What is the Family and Medical Leave Act?
What Is Paid Family Leave (PFL)?
What Is Paid Family and Medical Leave (PFML)?
States with Paid Family Leave Insurance (Updated for 2023)
    Colorado
    Massachusetts
    Oregon
    Washington
    Reports created to assist with reporting requirements

Paid Family and Medical Leave (PFML) Setup and Configuration

What is the Family and Medical Leave Act?

The U.S. Department of Labor explains that the Family and Medical Leave Act (FMLA) means that "eligible employees of covered employers" can take up to 12 weeks in a 12-month period of unpaid leave for:

• The birth of a child or care for a newborn under 1 year old
• Placement with a child for adoption or foster care (within one year of placement)
• Care for the employees' spouse, child, or parent with a serious health condition
• A serious health condition that prevents the employee from doing his or her job

There are additional possibilities for leave for those caring for a spouse, son, daughter, or parent who are active duty military or covered active duty military. Those caring for injured servicemembers who qualify can take up to 26 weeks of leave during a 12-month period. 

What is Paid Family Leave (PFL)?

Some companies provide paid family leave, which means they offer at least a percentage of pay for a designated number of weeks in a 12-month period for giving birth or becoming a parent, adopting or providing foster care, caring for certain family members who may be ill or injured, or being in one of those military categories. Often, these options are available to those with full-time positions in professional roles in the private sector.

What Is Paid Family and Medical Leave (PFML)?

The U.S. Department of Labor defines PFML as paid time away from work due to circumstances that require a longer-term period of absence than the employer's regular sick-days policies offer. It has two basic components:

• Paid family leave allows workers to take time off in order to care for ill family members or a new child. It's also known as "family caregiver leave" and "family leave insurance."
• Paid medical leave is for taking time off for one's own serious illness or injury. It's also known as "temporary disability insurance" and "short-term disability."

Each state with state-mandated paid leave sets their own rules about:

• Reasons for paid leave
• Who is considered a family member
• How long employees can take paid leave
• Which employees qualify for leave
• How the plan is funded, included contribution amounts
• Whether employees, employers, or both contribute
• Paid family leave benefit amount
• Employee notification requirements
• Record retention requirements

Please check your local state laws for further information and guidance.

States with Paid Family Leave Insurance (Updated for 2023)

• Paid Family Medical leave can be configured in Admin Tools > Employer > Locality/Country

State	Additional information
California	The California State Disability Insurance (SDI) program provides short-term Disability Insurance (DI) and Paid Family Leave (PFL) wage replacement benefits to eligible workers who need time off work. The city of San Francisco has additional requirements for employers.
Colorado	Effective January 1, 2023, contributions to Colorado’s FAMLI program will be shared between employers and workers. Employers may begin deducting up to 0.45% of an employee's pay to cover the employee portion of the FAMLI premium—some employers may choose to cover some or all of your share as an added benefit.
Connecticut	Employers are responsible for withholding and submitting payroll deductions for each employee—these deductions must be submitted to the CT Paid Leave Authority quarterly.
Delaware	Beginning Jan 1, 2025, the Family and Medical Leave Insurance Program will be funded by employer and employee contributions.
Maryland	Paid leave will be available on Jan. 1, 2025.
Massachusetts	Employers with 25 or more covered individuals in last year's workforce are responsible for making employer contributions for covered individuals in the current workforce. Employers with less than 25 covered individuals in last year's workforce do not need to make an employer contribution this year. However, you still need to send the employee portion of the contribution to the agency on their behalf.
Michigan	Covers employers who employ 50 or more individuals. Paid medical leave is accrued at a rate of 1 hour for every 35 actual hours worked. More info can be found Click here for more information.
New Jersey	Workers can collect Family Leave Insurance benefits for a maximum of twelve consecutive weeks in a 12-month period, or up to eight weeks (56 individual days) in a 12-month period, if taking leave in a non-continuous manner.
New York	Most private employers with one or more employees are required to obtain Paid Family Leave insurance. Employers must: Obtain Paid Family Leave coverage. Collect employee contributions to pay for their coverage. Complete the employer portion of the Paid Family Leave request form when a worker applies for leave.
Oregon	There is a new PFML program effective January 1st, 2023. Effective Jan. 1, 2023, if a business has 25 or more employees, they'll start paying into the program. If the business or organization has 25 or more employees, both employer and employee contributions will be taken out. If fewer than 25 employees, employers do not have to make their portion of the payment; the employee will pay their portion only.
Rhode Island	Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI) are financed entirely by payroll deductions. TDI is income support for individuals out of work for non-work-related illness or injury. TCI is income support (up to 4 weeks) for individuals out of work to care for a seriously ill child, spouse, domestic partner, parent, parent-in-law, or grandparent, or to bond with a newborn child, adopted child, or foster child.
Washington D.C.	DC Paid Family Leave is for all private-sector workers in DC, including people who work in DC but live in another state. Paid Family Leave benefit payments are funded by a quarterly payroll tax based on the immediate past quarter of gross or total wages paid, much like the Unemployment Insurance (UI) tax.
Washington	Employers of every size are required to: Collect premiums and submit reports to the state each quarter Notify employees about the program.

Colorado:

Weekly Benefit Amount

• Employees can receive up to 90% income replacement to a $1,100 weekly maximum.
• While deductions to fund the PFML program in Colorado begins on Jan. 1, 2023, covered individuals can begin taking PFML leave and receive benefits starting Jan. 1, 2024.

Funding

Employers and their employees are both responsible for funding the program and may split the cost 50/50. The premiums are set to 0.9% of the employee’s wage, with 0.45% paid by the employer and 0.45% paid by the employee.

Businesses with nine or fewer employees do not have to contribute to the program but do need to remit their employees' share (0.45%) of the premium on behalf of employees each quarter.

Covered Employees

The definition of a “covered individual” includes employees and others who elect coverage, including those who:

• Earned at least $2,500 in wages subject to PFML premiums during the person’s base period or alternative base period
• Elect coverage and meet the requirements — such as an employee of a local government that declined to take part in the program or a self-employed person

Family Members

Covered employees may take family leave to care for:

• A child, regardless of age, including a biological, adopted or foster child; stepchild or legal ward; child of a domestic partner; or a loco parentis relationship
• A biological, adoptive or foster parent; stepparent or legal guardian of a covered individual or the covered individuals’ spouse or domestic partner; or a person who stood in loco parentis to the covered person or their spouse or partner
• A spouse or domestic partner
• A grandparent, grandchild or sibling (biological, foster, adoptive or step relationship) of the covered individual or their spouse or domestic partner
• Any other individual with whom the covered individual has a significant bond that is or is like a family relationship

Massachusetts

Weekly Benefit Amount

Employees can receive a maximum benefit of $1,084.31 per week in 2022. This maximum benefit amount will change each year to match 64% of Massachusetts’ average weekly wage.

Funding

For employers with 25 or more employees using the state PFML program, both employers and employees contribute a total of 0.68% of an employee's earnings.

• 25 or more covered employees: 0.68% Total Contribution
  • Employee contribution: 0.344% of taxable wage base
  • Employer contribution: 0.336% of taxable wage base

Employers with fewer than 25 eligible employees are not required to contribute to the state program. However, they are required to make payroll deductions.

• Fewer than 25 covered employees: 0.344% Total Contribution
  • Employee contribution: 0.344% of taxable wage base
  • Employer contribution: Small employers are under no obligation to contribute themselves. However, they may elect to cover some or all of their covered employees share.

Covered Employees

• All W-2 workers who work in Massachusetts, including full-time, part-time and seasonal employees
• Self-employed individuals, if they choose to participate
• 1099-MISC workers who work in Massachusetts if:
• They do not qualify as independent contractors
• 1099-MISC workers make up more than 50% of their employer’s workforce

Employees must have earned at least $5,400 in the 12 months before applying for benefits.

Family Members

Covered employees may take family leave to care for a:

• Spouse or domestic partner
• Child
• Parent
• Sibling
• Spouse’s or domestic partner’s parents
• Person who stood in loco parentis to the covered individual when the covered individual was a minor child
• Grandchild
• Grandparent

Oregon

Weekly Benefit Amount

Employees can receive 100% of their wages up to 65% of the state’s average weekly wage (SAWW) for up to 12 weeks. The state’s average weekly wage is recalculated annually.

Employee Earnings	Benefit
≤ 65% of SAWW	100% of covered individual's average weekly wage
> 65% of SAWW	65% of SAWW + 50% of the individual's average weekly wage over 65% of SAWW

• State Average Weekly Wage: $1,224.82 for July 1, 2022 through June 30, 2023
• Minimum Benefit: 5% of the SAWW, which equals $61.24
• Maximum Benefit: 120% of the SAWW, which equals $1,469.78

Covered Employees

Employees are eligible for Oregon’s PFML if they’ve earned $1,000 or more with their employer in the previous four calendar quarters before taking leave.

Covered	Not Covered	May Opt In
Employees who earned $1,000 or more in the year prior to claiming the benefit	Independent contractors Employees of tribal governments Federal government employees	Self-employed Tribal governments

Covered Family Members

Oregon's PFML law uses one of the broadest definitions of "family member," which includes non-related individuals who have a close relationship with the covered employee.

Covered employees may take family leave to care for a:

• Spouse or domestic partner
• Child or the child’s spouse or domestic partner
• Parent or parent’s spouse or domestic partner
• Sibling or stepsibling or the sibling’s or stepsibling’s spouse or domestic partner
• A grandparent or the grandparent’s spouse or domestic partner
• A grandchild or the grandchild’s spouse or domestic partner
• Anyone related by blood or affinity whose close association is the equivalent of a family relationship

Funding

The employer and employee pay a total contribution amounting to 1% of the employee’s earnings, up to a maximum of $1,329 per year.

• 40% paid by the employer         
• 60% paid by the employee

Employers with fewer than 25 employees are not required to contribute the employer portion of the premium. Employers of all sizes can choose to pay a portion or all of the premium on behalf of their employees.

Employer and Employee Contribution Example
Employee’s gross earnings in the first four of the last five completed calendar quarters preceding the benefit year	$40,000
Contribution rate	1%
Employee’s total premium for base year	$400
Employer’s total annual contribution (40% of employee’s premium)	$160
Employee’s total annual contribution (60% of employee’s premium)	$240

Washington:

Weekly Benefit Amount

• Paid Family and Medical Leave typically allows employees to take up to 12 weeks

Funding

Employers and their employees are both responsible for funding the program and may split the cost. The premiums are set to 0.8% of the employee’s wage, with up to 72.76% paid by the employee. 

All employers, regardless of size, are responsible for remitting the employee share of the premium on a quarterly basis. Employers can choose to withhold the entire 72.76% from the employee's paycheck, or they can cover all or some of the premium on the employee's behalf. 

Covered Employees

Nearly every Washington employee who works at least 820 hours qualifies for the program. To learn more, visit paidleave.wa.gov.

Family Members

Paid Family and Medical Leave typically allows employees to take up to 12 weeks, as
needed, if they:
• Welcome a child into their family (through birth, adoption or foster placement).
• Experience a serious illness or injury.
• Need to care for a seriously ill or injured relative.
• Need time to prepare for a family member’s pre- and post-deployment activities, as
well as time for childcare issues related to a family member’s military deployment.
If employees face multiple events in a year, they may be eligible to receive up to 16 weeks,
and up to 18 weeks if they experience a serious health condition during pregnancy that
results in incapacity

Reports created to assist with reporting requirements

Reporting Requirements added to the Weekly Process section:

• Washington - Paid Family & Medical Leave - Wage Report (export) 
• Massachusetts - Paid Family & Medical Leave - Wage Report (export)
• Colorado - Paid Family & Medical Leave - Wage Report (export)