60 verifiable claims checked across the federal FMLA baseline, the state PFML funding model, the California deep dive, the 13 jurisdictions paying benefits in 2026, Maryland and Virginia's enacted-but-not-paying programs, the voluntary New Hampshire and Vermont markets, DOL's 2025 FMLA opinion letter, IRS PFML tax guidance, multi-state work-location rules, and recent legislative changes. 59 claims are ✓ Verified against primary sources such as state agency publications, federal statutes, eCFR, DOL guidance, and IRS guidance. One legal-precedent claim is ⚠ Partial because the Massachusetts trial-court holding is reported through legal databases and secondary analysis, not a freely indexed official court page.
27 claims
The Family and Medical Leave Act is codified at 29 U.S.C. §§ 2601-2654 with regulations at 29 CFR Part 825
FMLA provides up to 12 workweeks of unpaid, job-protected leave per 12-month period
FMLA provides up to 26 weeks of military caregiver leave for a service member with a serious injury or illness
FMLA employer coverage threshold is 50+ employees in 20+ workweeks in current or preceding calendar year
FMLA employee eligibility requires 12+ months tenure, 1,250+ hours in prior 12 months, and 50+ employees within a 75-mile radius
29 CFR § 825.300 requires employer to designate FMLA leave within 5 business days
29 CFR § 825.209 requires employer to maintain group health benefits during FMLA leave
29 U.S.C. § 2615(a) contains FMLA's anti-retaliation provision
California Family Rights Act covers employers with 5+ employees
CFRA's 2021 amendment (SB 1383) lowered the threshold from 50 to 5 employees, broader than FMLA's 50-employee threshold.
California's SDI/PFL programs are codified at California Unemployment Insurance Code §§ 2601-3306 (SDI) and §§ 3300-3306 (PFL)
New York PFL is codified at Workers' Compensation Law §§ 200-242 (Article 9) with job-protection at § 203-b
Washington PFML is codified at RCW Title 50A
Massachusetts PFML is codified at M.G.L. c. 175M
Oregon Paid Leave is codified at ORS Chapter 657B
Colorado FAMLI is codified at C.R.S. §§ 8-13.3-501 et seq
FAMLI was enacted via Proposition 118 (2020 ballot initiative); now codified at Colo. Rev. Stat. §§ 8-13.3-501 et seq.
DC PFL is codified at D.C. Code §§ 32-541.01 et seq (Universal Paid Leave Amendment Act of 2016)
Delaware PFML is codified at Del. Code Title 19, Ch. 37 (Healthy Delaware Families Act, signed May 10, 2022)
Minnesota PFML is codified at Minn. Stat. Ch. 268B (signed May 25, 2023)
Maine PFML is codified at 26 M.R.S.A. Ch. 7, Subch. 6-D
Connecticut Paid Leave is codified at Conn. Gen. Stat. §§ 31-49e-31-49k
Rhode Island TDI/TCI are codified at R.I. Gen. Laws §§ 28-39 and §§ 28-41
New Jersey TDI/FLI are codified at N.J.S.A. 43:21-25 et seq (TDI since 1948, FLI since 2008)
California's post-SB 951 SDI/PFL replacement structure pays 90% of wages for employees earning below 70% of the State Average Weekly Wage and 70% above; the 2026 SAWW is $1,789, putting the threshold at approximately $1,252/week
SB 951 (2022) restructured the SDI/PFL benefit formula effective January 1, 2025. EDD's PFL benefit-payment-amounts page documents the two-tier replacement structure and the State Average Weekly Wage calibration used for the 70%-of-SAWW threshold.
Washington PFML job-protection threshold lowered to 25+ employees and weekly-hours minimum from 8 to 4 consecutive hours, effective January 1, 2026
DOL Wage and Hour Division Opinion Letter FMLA2025-01-A (issued January 14, 2025) clarified that state PFML and FMLA run concurrently and that the FMLA substitution provision does not apply during PFML-compensated weeks
IRS Revenue Ruling 2025-4 (and Notice 2026-6) addresses federal tax treatment of state PFML contributions and benefits, with transition relief for medical-leave portion's third-party-sick-pay reporting extended through 2026
Per IRS guidance, employer pick-ups of an employee's required PFML contribution are taxable wages to the employee subject to federal income tax, FICA, and FUTA
28 claims
Rhode Island enacted the first state temporary disability insurance (TDI) program in 1942, predating California's SDI (1946) by four years
Rhode Island DLT confirms TDI was the first program of its kind in the United States, enacted 1942. DOL comparative-law publication confirms the program-launch chronology: RI 1942, CA 1946, NJ 1948, NY 1949, Puerto Rico 1968, Hawaii 1969.
California established State Disability Insurance in 1946
California EDD publications confirm SDI was established in 1946 to provide short-term benefits to eligible California workers experiencing wage loss from non-work-related illness, injury, or pregnancy.
California Paid Family Leave (PFL) began July 1, 2004 — the first state paid family leave program
SB 1661 (2002), the Family Temporary Disability Insurance program, was the first state-level paid family leave law in the United States; benefits commenced July 1, 2004. Rhode Island added its family-leave component (TCI) on January 1, 2014 — ten years later.
New Jersey TDI was enacted in 1948 (third state to enact temporary disability insurance after Rhode Island and California)
NJ DOL TDI program page + DOL comparative-law publication confirm 1948 enactment. NJ's FLI (Family Leave Insurance) component was added later — effective July 1, 2009.
California SDI/PFL contribution rate is 1.3% of all wages with no taxable wage ceiling effective Jan 1, 2026
SB 951 (2022) eliminated the SDI taxable wage ceiling effective January 1, 2024.
California SDI maximum weekly benefit for 2026 is $1,765 (up from $1,681 in 2025)
New York PFL 2026 contribution rate is 0.432% of gross wages with a maximum annual contribution of $411.91
New York PFL 2026 maximum weekly benefit is $1,228.53 (67% of $1,833.63 NYSAWW)
New Jersey TDI 2026 maximum weekly benefit is $1,119 (up from $1,081 in 2025)
New Jersey TDI rate is 0.19% and FLI rate is 0.23% on first $171,100 in covered wages for 2026
Rhode Island TDI contribution rate is 1.1% for calendar year 2026 (down from 1.3% in 2025) on a $100,000 taxable wage base
Rhode Island TDI 2026 maximum weekly benefit is $1,103 (up to $1,489 with maximum five dependents)
Washington PFML 2026 premium rate is 1.13% with employer 28.57% / employee 71.43% split and a 2026 Social Security cap of $184,500
Washington PFML 2026 maximum weekly benefit is $1,647 for new claims filed on or after January 1, 2026 (up from $1,542)
Massachusetts PFML 2026 maximum weekly benefit is $1,230.39 (up from $1,170.64 in 2025)
Massachusetts PFML 2026 contribution rates are 0.88% total for 25+ employee employers (employer 0.42% / employee 0.46%) and 0.46% for <25 employee employers (employee-only)
Massachusetts PFML allows up to 12 weeks family leave, 20 weeks medical leave, 26 weeks military caregiver leave, and a 26-week combined cap per benefit year
Connecticut Paid Leave 2026 contribution rate is 0.5% with a maximum annual employee contribution of $922.50
Connecticut Paid Leave 2026 maximum weekly benefit is $1,016.40 (60× the $16.94 Connecticut minimum wage)
Oregon Paid Leave 2026 contribution rate is 1.0% on wages up to $184,500, split 60% employee / 40% employer for 25+ employee employers
Oregon Paid Leave maximum weekly benefit is $1,636.56 for benefit years beginning on or after July 6, 2025
The benefit cap is set at 120% of the Oregon statewide average weekly wage; OED publishes the annual update each June.
Colorado FAMLI 2026 premium is 0.88% (employer 0.44% / employee 0.44%) with a maximum weekly benefit of $1,381
DC PFL 2026 contribution rate is 0.75% of wages, employer-paid only, with a maximum weekly benefit of $1,190 effective October 1, 2025
Delaware PFML benefits began January 1, 2026 with a total 0.4% contribution rate (parental 0.32% / medical 0.4% / family 0.08%), employer pays at least 50%, and a maximum weekly benefit of $900
Minnesota PFML contributions and benefits both began January 1, 2026 with a 0.88% rate (0.61% medical / 0.27% family) split evenly and a maximum weekly benefit of $1,423 (equal to the state average weekly wage)
Maine PFML benefits began May 1, 2026 with a 1.0% rate for 15+ employee employers (0.5% for smaller) and a maximum weekly benefit of $1,198.84
Maryland FAMLI contributions begin January 1, 2027 and benefits no later than January 3, 2028 at a 0.9% contribution rate with a $1,000 maximum weekly benefit
Maryland delayed the program multiple times since its 2022 enactment; the current schedule reflects the most recent legislative delay.
Virginia enacted PFML on April 22, 2026 with contributions beginning April 1, 2028 and benefits beginning December 1, 2028; Fiscal Impact Statement estimated a 0.72% contribution rate
Virginia is the first Southern state to enact a mandatory PFML program. Final contribution rate is set by VEC rulemaking before April 2028; the 0.72% figure is the General Assembly Fiscal Impact Statement estimate, not yet a finalized rate.
1 claim
A 2025 Suffolk Superior Court (Business Litigation Session) ruling held that Massachusetts PFMLA anti-retaliation protections apply only to corporate employers, not to individual board members or co-employees, and rejected aiding-and-abetting liability
The binary holding (anti-retaliation runs against corporate employer only; aiding-and-abetting rejected) is confirmed by multiple law-firm analyses citing the ruling. The article references the holding generically without naming the case or docket. The underlying Suffolk Superior Business Litigation Session opinion is not in publicly accessible court records as of the verification date; the article's framing reflects this limitation.
2 claims
13 jurisdictions (12 states + DC) are paying PFML benefits in 2026: California, Colorado, Connecticut, Delaware, DC, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Washington
Cross-verified by enumerating the 13 jurisdictions individually against each state agency's program page (CA EDD, NY WCB, NJ DOL, RI DLT, WA ESD, Mass DFML, CT Paid Leave Authority, Paid Leave Oregon, Colorado FAMLI, DC DOES, Delaware DOL, Minnesota PL, Maine DOL).
California, New York, Connecticut, and Rhode Island PFML contributions are 100% employee-paid; DC is 100% employer-paid
Confirmed against each state agency's contribution-split documentation: CA SDI employee-only, NY PFL employee-only, CT 0.5% employee-paid, RI TDI employee-paid, DC 0.75% employer-paid (per D.C. Code § 32-541.06).
2 claims
New Hampshire offers a voluntary state-sponsored Granite State Paid Family Leave program (since January 2023), with approximately 3% of NH workers enrolled as of mid-2025
Carsey Institute (UNH) is the institutional source publishing enrollment data on the NH voluntary program.
Vermont's VT-FMLI voluntary insurance market launched July 2023 for state employees and 2024-2025 for private employers; approximately 10,000 Vermonters were participating as of mid-2025 (about 1,800 in private-employer plans)
73 unique sources cited across the report — click to audit any claim directly against its evidence.
Every claim above links to the source we used. Open any source to compare the wording here with the underlying rule, guidance, court opinion, or product behavior.
If a source has changed or a claim looks wrong, tell us. We would rather correct the page than leave a stale answer online. See how we fact-check.
Clockspot helps small businesses track employee time and keep payroll-ready records. Used in all 50 states since 2007, we focus on getting time and pay right — including the wage-and-hour rules that shape both.
We build Clockspot for the same reason we publish these reports: time records should be understandable, reviewable, and tied to the rules that affect payroll. See how Clockspot works.