States with Paid Family Leave (PFL) or Paid Family & Medical Leave (PFML)

Summary

Find resources about which states have these benefits, and how to handle the premium payments and claims—Gusto helps in some cases, but not all.

Content

Paid Family Leave (PFL) and Paid Family & Medical Leave (PFML) are benefits that currently exist in several states to give partial pay to employees for their time off work taken for qualified family or medical leave.

Use the dropdowns below to learn more. Use CMD + F (or CTRL + F) to search for words in the article.

How Gusto handles PFL and PFML

If PFL/PFML in a state is funded by employee-paid and/or employer-paid taxes that are paid to a state agency, Gusto will generally make these payments on your behalf. In some states (like MA and WA) employers can cover some, or all, of their employees' portion of the PFML tax.

To learn if a state's PFML tax deductions and payments are handled by Gusto (and get all other related information about the program):

Find the applicable state registration article from our 50-state registration resource page.
Click the article title: [State] registration and tax info.
Use the dropdowns to locate a section about PFML (typically in the "Register on your own" section) or use CMD + F (or CTRL + F) to search for "pfml" or "paid leave" throughout the article.

If PFL/PFML is funded through private insurance carriers, Gusto will not make the premium payments to the insurance carriers on your behalf.

Reducing an employee's salary while they're taking advantage of the benefit(s)

If you need to reduce your employee’s salary while they are on PFL or PFML, schedule a compensation change in their employee profile.

PFL/PFML coverage and claims are handled exclusively through state agencies—Gusto cannot advise on the amount of coverage an employee may or may not receive from the state.

States with PFL or PFML—includes agency resources

Click here to learn how to determine if a state's PFML tax deductions and payments are handled by Gusto.

The table below provides a brief summary of the PFML contribution requirement and an agency-specific resource about the program.

State	Employer tax contribution	Employee tax contribution	Wage limit on taxation	Additional information
California	None	1.2% (Included in disability contribution)	None	Learn more in our CA registration and tax info article.
Colorado	Employers with 10 or more employees: 0.45% Employers with 9 or fewer employees: 0.00%	0.45%	Social security wage limit	Important: Starting in 2025, Gusto will not file CO FAMLI taxes for self-employed individuals (SEIs) due to new filing requirements, and a need for supporting documentation we do not have. Learn more in our CO registration and tax info article.
Connecticut	None	0.50%	Social security wage limit	Gusto supports Connecticut's paid family and medical leave program—we deduct 0.5% from CT employee-payrolls. These deductions get submitted to the CT Paid Leave Authority quarterly. You still need to register, but we use your Federal Employer Identification Number (FEIN) to file and pay the tax, so we do not need the CT "PFML account ID" you get when you register. For more detailed information, go to the CT state tax registration article.
Delaware Effective Jan 1, 2025	Total contribution: 0.4% 0.16% for parental leave 0.2% for medical leave 0.04% for caregiving leave Who pays? 25+ employees: Pay full 0.4% 10-24 employees: Pay only 0.16% (parental leave) 9 or fewer employees: No emlpoyer or employee payment required	Total contribution: 0.4%* 0.16% for parental leave 0.2% for medical leave 0.04% for caregiving leave *The full contribution amount (employer, and employee) is ultimately an employer's responsibility, but you can choose to have your employees help pay the tax.	Social security wage limit	Gusto supports Delaware's Paid Family and Medical Leave (PFML) program. Your requirement to provide PFML depends on how many employees you have. You’ll need to register for the program and enter the DE PFML account ID you'll get in Gusto. We'll use this ID to file and pay the tax. Learn more in our DE registration and tax info article.
Maine Effective Jan 1, 2025	Employers with 15 or more employees: 0.50% Employers with 14 or fewer employees: 0.00%	0.50%* *The full contribution amount (employer, and employee) is ultimately an employer's responsibility, but you can choose to have your employees help pay the tax.	Social security wage limit	Learn more in the PFML section of our ME registration and tax info article.
Maryland Effective Jul 1, 2025 (currently delayed)	Employers with 15 or more employees: 0.45% Employers with 14 or fewer employees: 0.00%	0.45%	Social security wage limit	Learn more in our MD registration and tax info article.
Massachusetts	Employers with 25 or more employees: 0.42% (for medical leave) Employers with 24 or fewer employees: 0.00% (for medical leave) Employers are not required to contribute for family leave.	0.28% (for medical leave 0.18% (for family leave)	Social security wage limit	Learn more in our MA registration and tax info article.
Minnesota Effective Jan 1, 2026	0.44%	0.44%	Social security wage limit* *A lower wage base applies to employers with 29 or fewer employees	Learn more in our MN registration and tax info article.
New Jersey	None	0.33%	$165,400	NJ FLI (Family Leave Insurance) is one of four taxes reported to the NJ Department of Labor and Workforce Development. The other taxes are: Unemployment Disability Workforce development/supplemental workforce taxes Most taxes have both employee and employer contributions, except PFL (Paid Family Leave), which is only paid by employees. Gusto will withhold the correct tax amounts from employees based on NJ’s tax rates. Employers only need to provide their Unemployment Experience Rate in Gusto.
New York	None	0.388%	Employees earning the NY state average weekly wage of $1,757.19/week (~$91,300/year) or more: Pay 0.388% of their wages each paycheck. Stop paying once they've paid a total amount of $354.53.	Learn more about family leave coverage, and how to set up related payroll deductions, in our NY registration and tax info article.
Oregon	Employers with 25 or more employees: 0.40% Employers with 24 or fewer employees: 0.00%	0.6%	Social security wage limit	Learn about the program and how Gusto handles it in the applicable section of our Oregon registration and tax info article. Gusto does not file OR Paid Leave taxes for Self-Employed Individuals (SEIs).
Rhode Island	None	1.3% (Included in disability contribution)	$89,200	PFL (Paid Family Leave), also called Temporary Caregiver Insurance (TCI), is part of the TDI tax (1.3%). Employers must deduct TDI from employee wages. Gusto withholds the TDI tax from each paycheck and sends it to the agency when due. TDI is reported with unemployment tax, so employers do not need to register separately for it.
Vermont	None	Employees can buy benefits from their employer (if offered), or from the Vermont FMLI plan if their job does not offer coverage.	None	Vermont's voluntary paid family leave program (VT-FMLI), administered by The Hartford, will begin providing paid family leave benefits in 2025.
Washington D.C.	0.75%	None	None	Learn more in the Paid Family Leave (PFL) section of our Washington D.C. registration and tax info article.
Washington	Employers with 50 or more employees: 0.262% Employers with 49 or fewer employees: 0.00%	0.658%* *The full contribution amount (employer, and employee) is ultimately an employer's responsibility, but you can choose to have your employees help pay the tax.	Social security wage limit	Learn more about the program in the section titled "Step four: Paid Family Medical Leave (PFML) setup" of our WA registration and tax info article.

Solution Properties

Keywords

state & local resources paid family leave paid family medical leave medical leave benefits reducing salary during use of benefit states with pfl

Solution ID

108536617100000

Last Modified Date

09/16/2025 07:06:20 PM

Attributes

Gusto Attributes

Role: Employers; Employees; Accountants/Partners; Managers
Category: People; Payroll; Benefits; Taxes forms and compliance; Covid
Plan type: Core; Complete; Concierge
Who brokers my benefits?: A third party; Gusto

Taxonomy

Employers and admins > Taxes forms and compliance > State compliance > State laws and mandates

Collections

Accountants
Admins
External
Support Agent

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