Paid family and medical leave contribution rates by state, 2026.

Paid family and medical leave rates for 2026

Paid family and medical leave (PFML) programs pay part of an employee's wages during their own serious health condition, bonding with a new child or caring for a family member. Payroll contributions fund them, and the shares differ in every state. The table gives the 2026 rates and the rule that decides whether a small employer owes its share.

How the shares and caps work, state by state

Washington

The Employment Security Department sets one total premium, 1.13% for 2026, and splits it between family and medical leave by claims (48.06% family and 51.94% medical, per the Senate bill report). Employees may carry most of it. ESD's page publishes the 2027 split, 70.7% employee and 29.3% employer, along with a rise to 1.2%; the 2026 employee figure of 71.43% is the commonly reported number and is the least firmly sourced entry on this page. Premium stops at the Social Security cap.

Oregon

Paid Leave Oregon holds the rate at 1% for 2026. Employees bear 60% of it and employers with 25 or more employees the other 40%, up to $184,500 of wages per employee. A smaller employer owes no employer share but still withholds the employee's 0.6%.

Massachusetts

The 0.88% splits into 0.70% medical and 0.18% family. Medical contributions can be shared, with the employer responsible for 60% (0.42% of wages) and up to 40% (0.28%) withheld from the employee; the family contribution comes from the employee. The size test counts covered individuals, not just W-2 employees.

Connecticut

The Connecticut Paid Leave Authority kept the rate at 0.5% for 2026. It is deducted from the employee only. Because the Social Security limit applies per employer, a worker with two jobs can be withheld from by both until each reaches the limit, and the overpayment is refunded after year end.

Colorado

FAMLI sets 0.88%, shared 0.44% each, up to $184,500. Employers with fewer than 10 employees nationwide do not owe the employer share, and remote employees outside Colorado count toward the headcount.

Minnesota

The 0.88% rate covers 0.61% medical and 0.27% family. The employer must carry at least half, so the employee deduction is at most 0.44%. A small-employer rate of 0.66% applies to employers with 30 or fewer workers in each quarter whose average wage is at most 150% of the statewide average, so the calculator treats headcount alone as a screen and prints a reminder. The state page words the wage cap as $185,000, while the 2026 Social Security wage base is $184,500; the calculator uses $184,500.

Delaware

The program is in full effect in 2026 with rates guaranteed at 0.8%, and a budget provision authorized an actuarial study of their adequacy. Employers may require employees to pay up to half. The wage limit follows the FICA rules but counts only wages earned in Delaware.

New York and New Jersey

Both are employee-paid. New York's PFL is 0.432% of gross wages per pay period with a $411.91 annual maximum, tied to the state average weekly wage of $1,833.63. New Jersey's FLI is 0.23% on the first $171,100.

Worked example: $85,000 and $200,000

These figures are hypothetical, for an employer with 60 employees, and show the largest employee deduction each state allows next to the employer share. The $200,000 column shows the caps.

On $85,000 Washington is the costliest for the employee at about $686, Connecticut asks $425 with nothing from the employer, and Colorado and Minnesota ask $374. At $200,000 the Social Security cap holds Washington to $1,489 and New York to the $411.91 maximum, while New Jersey stops at $393.53 because its base is lower than the other states'. Moving the same salary from Massachusetts to Oregon raises the employee's deduction from $391 to $510.

Common mistakes

• Using the same cap everywhere. New Jersey's base is $171,100 and New York uses a yearly dollar maximum, while the rest follow the $184,500 Social Security wage base.
• Assuming an employer under the threshold owes nothing. In Washington, Oregon, Massachusetts and Colorado the employee share is still collected.
• Counting headcount the wrong way. Colorado counts employees nationwide, Delaware counts eligible employees and Massachusetts counts covered individuals.
• Forgetting that rates are reset yearly. Washington moves from 1.13% to 1.2% for 2027.

Who this is for, and what it does not cover

This page is for payroll teams, HR staff and employees checking a deduction. It covers 2026 contribution rates and wage caps.

It does not cover benefit amounts or eligibility, private-plan exemptions, self-employed opt-in rules, tax treatment of benefits, Maine, Maryland's pending rate, or the disability deductions in California, Hawaii, New Jersey, New York and Rhode Island, which are on the state disability insurance rates page.