Fact Check: Paid Family and Medical Leave Laws by State: 2026 PFML Rules

"FMLA is codified at 29 U.S.C. §§ 2601-2654 with implementing regulations at 29 CFR Part 825"

"29 U.S.C. § 2612(a)(1) provides up to 12 workweeks of unpaid leave in a 12-month period for the five enumerated reasons (birth + bonding, placement for adoption/foster, family SHC, employee's own SHC, qualifying military exigency)"

"29 U.S.C. § 2612(a)(3) provides up to 26 workweeks of military caregiver leave in a single 12-month period"

"29 U.S.C. § 2611(4)(A) defines 'employer' as 50+ employees in 20+ workweeks in the current or preceding calendar year"

"29 U.S.C. § 2611(2)(A) defines eligible employee as 12+ months tenure + 1,250+ hours; 29 CFR § 825.110(a)(3) adds the 50-employees-within-75-miles requirement"

"29 CFR § 825.300 requires the employer to designate qualifying leave as FMLA within five business days of acquiring knowledge of a qualifying reason"

"29 CFR § 825.209 requires employer to maintain group health benefits during FMLA leave at the same level"

"29 CFR § 825.214 requires restoration to same or equivalent position"

"29 U.S.C. § 2615(a) prohibits interference and discrimination/discharge for opposing unlawful practices; § 2617 provides private right of action with liquidated damages and attorney fees"

"Employee PFML contributions are withheld after-tax; included in gross income; treated as state income tax for Schedule A purposes under I.R.C. § 164"

"Employer pick-up of employee PFML contribution share is treated as additional taxable wages to the employee, subject to FIT + FICA (I.R.C. § 3101) + FUTA (I.R.C. § 3301)"

"Family leave benefits included in employee gross income; state must issue Form 1099. Medical leave benefits generally not wages but state must still issue Form 1099"

"California SDI codified at Cal. Unemp. Ins. Code §§ 2601-3306; PFL added by SB 1661, 2002 Cal. Stat. ch. 901, eff. July 1, 2004"

"CFRA (Cal. Gov. Code § 12945.2) applies to employers with 5+ employees, broader than FMLA's 50+; SB 1383 (2020) lowered the CFRA threshold from 50 to 5"

"California permits employer-sponsored Voluntary Plans in lieu of SDI/PFL under Cal. Unemp. Ins. Code §§ 3251-3272, requiring annual filings, separate accounting, and majority employee consent"

"New York PFL codified at N.Y. Workers' Comp. L. §§ 200-242 (Article 9); added by Chapter 54 of the Laws of 2016, Part SS"

"Job protection runs from N.Y. Workers' Comp. L. § 203-b — restoration to same or comparable position"

"NJ TDI codified at N.J.S.A. 43:21-25 et seq. (1948); FLI added in 2008 at N.J.S.A. 43:21-39.1 et seq."

"NJFLA (N.J.S.A. 34:11B-1 et seq.) covers employers with 30+ employees, broader than FMLA's 50+"

"RIPFMLA (R.I. Gen. Laws § 28-48) covers employers with 50+ employees"

"WA localization test for multi-state work codified at RCW 50A.10.025"

"MA job protection under M.G.L. c. 175M § 9 — applies to all covered employers"

"CT job protection under CTFMLA (Conn. Gen. Stat. § 31-51kk) — covers all employers effective Jan. 1, 2022"

"OR job protection under ORS 657B.060 applies to all covered employers"

"OR localization test at ORS 657B.020 incorporates the unemployment-insurance localization test by reference"

"OR PFML covers 12 weeks per 52-week period + 2 additional weeks for pregnancy complications; includes 'safe leave' for survivors"

"CO job protection under C.R.S. § 8-13.3-509 after 180 days of employment; 'safe leave' added by HB23-1110"

"DC job protection provided by DC FMLA (D.C. Code § 32-501), 20+ employees — not by PFL itself"

"DE coverage tiered — 10+ employees: parental leave required; 25+ employees: medical + family caregiving required; <10 exempt entirely"

"DE job protection under Del. Code Ann. tit. 19 § 3710"

"MN job protection under Minn. Stat. § 268B.08 after 90 days of employment"

"ME job protection under 26 M.R.S.A. § 850-G after 120 days of employment"

"MD job protection for employees of employers with 15+ employees"

"California exclusions from employer status under Cal. Unemp. Ins. Code § 656"

"California Lab. Code § 226(a) and NY Lab. Law § 195(3) require itemized wage statements with all deductions"

"Anti-retaliation provisions with private right of action and attorney fees: M.G.L. c. 175M § 9 (MA); RCW 50A.40.010 (WA); C.R.S. § 8-13.3-509(3) (CO); N.Y. Workers' Comp. L. § 203-b (NY); N.J.S.A. 43:21-39.6 (NJ FLI); ORS 657B.060 (OR); Conn. Gen. Stat. § 31-51pp (CT); Minn. Stat. § 268B.09 (MN)"

"DOL Opinion Letter FMLA2025-01-A (Jan. 14, 2025) clarified that state PFML and FMLA run concurrently, the substitution provision under 29 U.S.C. § 2612(d) is inapplicable during PFML-paid weeks, and supplementation by agreement is permissible"

"New Hampshire Granite State Paid Family Leave — voluntary, launched January 2023; underwritten by MetLife; state employees enrolled by default; private employers may opt in"

"Vermont VT-FMLI — voluntary, phased rollout since July 1, 2023; underwritten by The Hartford; state employees first; private employers since 2024-2025"

"IRS Rev. Rul. 2025-4 issued January 15, 2025, published at 2025-4 I.R.B. 561 — first formal federal tax guidance on state PFML"

"Rhode Island TDI codified at R.I. Gen. Laws § 28-39; TCI at § 28-41. TDI in effect since April 1, 1942 (oldest state disability program); TCI since January 1, 2014"

"Washington PFML codified at RCW Title 50A; premiums began Jan. 1, 2019; benefits began Jan. 1, 2020"

"Massachusetts PFML codified at M.G.L. c. 175M; added by St. 2018, c. 121; contributions began Oct. 1, 2019; medical leave benefits began Jan. 1, 2021; family leave benefits added July 1, 2021"

"Connecticut PFML codified at Conn. Gen. Stat. §§ 31-49e to 31-49k; contributions began Jan. 1, 2021; benefits began Jan. 1, 2022"

"Oregon Paid Leave codified at ORS ch. 657B; contributions began Jan. 1, 2023; benefits began Sep. 3, 2023"

"Colorado FAMLI codified at C.R.S. §§ 8-13.3-501 et seq.; Proposition 118 (approved by voters 2020); contributions began Jan. 1, 2023; benefits began Jan. 1, 2024"

"DC PFL codified at D.C. Code §§ 32-541.01 et seq. (Universal Paid Leave Amendment Act of 2016); contributions began July 1, 2019; benefits began July 1, 2020"

"Delaware PFML codified at Del. Code Ann. tit. 19, ch. 37 (Healthy Delaware Families Act, signed May 10, 2022); contributions began Jan. 1, 2025; benefits began Jan. 1, 2026"

"Minnesota PFML codified at Minn. Stat. ch. 268B (2023 Minn. Sess. Laws ch. 59, signed May 25, 2023); contributions and benefits both began Jan. 1, 2026 — only state to launch both simultaneously"

"Maine PFML codified at 26 M.R.S.A. ch. 7, subch. 6-D (LD 1964, signed July 11, 2023); contributions began Jan. 1, 2025; benefits began May 1, 2026"

"Maryland FAMLI codified at Md. Code Ann., Lab. & Empl. § 8.3 (Time to Care Act, signed April 9, 2022); contributions begin Jan. 1, 2027; benefits no later than Jan. 3, 2028 after multiple delays"

"Virginia PFML enacted April 22, 2026 by Gov. Spanberger — first Southern state to mandate PFML; contributions begin April 1, 2028; benefits begin December 1, 2028"

"Notice 2026-6 extends transition relief for medical-leave-portion third-party-sick-pay reporting through 2026"

"SDI in effect since 1946; PFL in effect since July 1, 2004"

"NY PFL effective January 1, 2018; phased to 67% of NYSAWW by 2021 per N.Y. Workers' Comp. L. § 204(2)(a)"

"RI TCI duration 7 weeks per benefit year, rising to 8 weeks per 2024 senate bill"

"California 2026 SDI/PFL contribution rate is 1.3% of all wages, no taxable wage ceiling (cap eliminated effective Jan. 1, 2024 by SB 951)"

"DC FY2026 benefits effective Oct. 1, 2025 — 12 weeks family / 12 weeks medical / 12 weeks parental / 2 weeks prenatal (stackable up to 14 weeks total in 52 weeks); 90% / 50% sliding formula; max weekly benefit $1,190"

"MD FAMLI initial contribution rate 0.90% of covered wages, set May 1, 2026 by agency; split 50/50 employee-employer for 15+ employees; <15 absorbed by fund"

"Social Security taxable wage base for 2026 is $184,500"

"California 2026 PFL maximum weekly benefit $1,765 (up from $1,681 in 2025); replacement rate 70-90% per SB 951"

"California PFL duration up to 8 weeks per 12-month period; SDI up to 52 weeks per claim"

"NY PFL 2026 maximum weekly benefit $1,228.53 (67% of NYSAWW $1,833.63); maximum annual employee contribution $411.91 at 0.432% rate"

"NJ TDI duration up to 26 weeks; FLI up to 12 weeks (or 8 weeks intermittent); both 85% of average weekly wages capped at $1,119/week for 2026"

"NJ 2026 TDI rate 0.19% on first $171,100 (worker max $325.09); FLI 0.23% on first $171,100 (worker max $393.53)"

"RI 2026 TDI maximum weekly benefit $1,103 ($1,489 with 5 dependents); 1.1% contribution rate up to $100,000 wage base; max annual $1,100"

"WA 2026 contribution rate 1.13% of wages up to $184,500; employer 28.57% / employee 71.43%; <50-employee employers exempt from employer share"

"WA 2026 maximum weekly benefit $1,647 for new claims filed on or after Jan. 1, 2026 (up from $1,542 in 2025); formula 90% up to 50% of SAWW, 50% above"

"WA PFML duration 12 weeks family or medical leave per 52-week period; 16 weeks combined (18 with pregnancy-related serious health condition or birth complications)"

"MA PFML 2026 contribution rate 0.88% for employers with 25+ employees (employer 0.42% / employee 0.46%); 0.46% employee-only for <25 employees"

"MA 2026 maximum weekly benefit $1,230.39 (up from $1,170.64 in 2025); 80% of wages up to 50% of SAWW, 50% above"

"MA PFML duration — 12 weeks family / 20 weeks medical / 26 weeks combined cap per benefit year; military caregiver leave 26 weeks"

"CT 2026 contribution rate 0.5% of wages up to $184,500; employee-paid; max annual $922.50"

"CT 2026 maximum weekly benefit $1,016.40 (60× CT minimum wage of $16.94); 95% / 60% sliding formula"

"CT PFML duration 12 weeks per 12-month period plus 2 additional weeks for pregnancy complications"

"OR 2026 contribution rate 1.0% of gross wages up to $184,500; employee 60% / employer 40% if 25+ employees; <25 employees: employee pays full 1%"

"OR 2026 maximum weekly benefit $1,636.56 for benefit years beginning on or after July 6, 2025; ceiling 120% of SAWW per ORS 657B.050; 2025 Oregon SAWW $1,363.80"

"CO 2026 contribution rate 0.88% of wages up to $184,500; employer 0.44% / employee 0.44%; <10-employee employers exempt from employer share; rate held steady for 2026"

"CO 2026 maximum weekly benefit $1,381; 90% of wages up to 50% of SAWW, 50% above"

"CO PFML duration 12 weeks per benefit year + 4 additional for pregnancy/childbirth complications + 12 additional for NICU parents"

"DC 2026 contribution rate 0.75% of wages, employer-paid only — the only PFL program with no employee contribution"

"DE 2026 contribution rate 0.4% total (parental 0.32% / medical 0.4% / family caregiving 0.08%); employer pays at least 50%; max employee contribution $738"

"DE PFML duration — parental up to 12 weeks per 12 months; medical + family caregiving combined up to 6 weeks per 24-month period; combined cap 12 weeks per 12-month period; 80% of wages; max weekly benefit $900"

"MN 2026 contribution rate 0.88% total (medical 0.61% / family 0.27%); split 50/50 employer 0.44% / employee 0.44%; wages up to $184,500 (rounded $185,000); max employee contribution $814; first premium due April 30, 2026"

"MN 2026 maximum weekly benefit $1,423 (= 100% of SAWW; updated Oct. 1, 2025 from $1,372 to $1,423 per Minn. Stat. § 268B.04); tiered 90% / 66% / 55%"

"MN PFML duration — 12 weeks medical / 12 weeks family / 20 weeks combined cap per 52-week period; covers all employers regardless of size"

"ME 2026 contribution rate — 15+ employees: 1.0% (employer up to 0.5% / employee up to 0.5%); <15 employees: 0.5% employee-only; wages up to $184,500; max employee contribution $922.50"

"ME 2026 maximum weekly benefit $1,198.84; 90% / 66% sliding formula"

"ME PFML duration — 12 weeks family / 12 weeks medical / 12 weeks combined cap per benefit year; covers all employers"

"MD FAMLI initial maximum weekly benefit $1,000 (initial cap); min $50; adjusted annually thereafter; 12 weeks per 12-month rolling period + 12 additional parental"

"NY PFL covers any employee with 30+ days of work in NY per year"

"No reciprocity exists between state PFML programs; employee with regular work in two PFML states triggers contributions to each state proportionally"

"NY WCB position: single NY-resident employee working 30+ days/year in NY triggers PFL coverage regardless of employer HQ"

"WA 2026 changes — job-protection threshold lowered from 50+ to 25+ employees under RCW 50A.35; weekly-hours minimum reduced from 8 to 4"

"VA initial contribution rate ~0.72% of wages per Fiscal Impact Statement; split evenly between employer and employee; <10-employee employers exempt from employer share (fund absorbs); 12 weeks per benefit year; final rate by VEC rulemaking before April 2028"

"NH take-up ~3% of NH workers enrolled as of mid-2025"

"Vermont take-up ~10,000 enrolled as of mid-2025 (~1,800 in private-employer plans)"

"Thirteen jurisdictions paying PFML benefits in 2026: California, Colorado, Connecticut, Delaware, District of Columbia, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Washington"

"Two voluntary state-sponsored insurance markets: New Hampshire (since Jan 2023, MetLife) and Vermont (since July 2023, The Hartford)"

"2026 contribution rate range across the 13 paying jurisdictions: 0.4% (Delaware) to 1.3% (California, no cap)"

"2026 maximum weekly benefit range: $900 (Delaware) to $1,765 (California); median approximately $1,200"

"Laughlin v. BinStar, Inc., 2025 Mass. Super. LEXIS 36 (Mass. Super. Ct., Suffolk Cnty., Bus. Litig. Sess. 2025) — Massachusetts PFMLA anti-retaliation under M.G.L. c. 175M § 9 applies to corporate employer but not individual board members or co-employees; rejected aiding-and-abetting liability"

"PFML follows employee work location, not employer headquarters; WA (RCW 50A.10.025) and OR (ORS 657B.020) both apply unemployment-insurance localization test"

"California base-period earnings threshold $300+ under Cal. Unemp. Ins. Code § 2652"

"Two states with enacted-but-not-paying programs: Maryland (contributions Jan 1, 2027; benefits Jan 3, 2028); Virginia (contributions Apr 1, 2028; benefits Dec 1, 2028)"