District of Columbia vs Maryland: paid leave cost compared, 2026
On 25 employees and $2,000,000 of annual payroll, District of Columbia costs $15,000 in total premium and Maryland costs $0 — a difference of $15,000 a year. The employer’s own exposure differs by more, because the two states split the premium differently.
District of Columbia
$15,000
total premium on 25 staff and $2,000,000 payroll
- Employer pays
- $15,000
- Employees pay
- $0
- Rate applied
- 0.75%
Maryland
$0
total premium on 25 staff and $2,000,000 payroll
- Employer pays
- $0
- Employees pay
- $0
- Rate applied
- 0.9%
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Rules side by side
| District of Columbia | Maryland | |
|---|---|---|
| Program | Universal Paid Leave | Family and Medical Leave Insurance |
| Total contribution rate | 0.75% | 0.9% |
| Employer share | 100% | 50% |
| Employee share | 0% | 50% |
| Wage cap per employee | None | $184,500 |
| Small-employer relief | None | Under 15 staff → 0.45% |
| Private plan allowed | No | Yes |
| Maximum weekly benefit | $1,190 | — |
What actually differs
- Who funds it. District of Columbia is entirely employer-funded and may not be deducted from pay. Maryland splits it 50% employer to 50% employee. Comparing the headline rates alone will mislead you whenever the splits differ this much.
- Where the cost stops. District of Columbia has no wage cap, so a high-earning team keeps accruing premium all year. Maryland stops at $184,500 per employee. The gap widens as average wages rise.
- Small-employer treatment. District of Columbia offers none — the full rate applies from your first employee. Maryland reduces the rate to 0.45% below 15 employees, counted nationwide. If you are near either threshold, check which headcount basis applies before assuming you qualify.
Last verified August 18, 2026Source: DC Department of Employment Services
Last verified August 18, 2026Source: Maryland Department of Labor
Employing in both?
Add District of Columbia and Maryland to the multi-state calculator and see the combined figure, with each state’s cap and small-employer rule applied separately.
Calculate both together