Massachusetts vs Rhode Island: paid leave cost compared, 2026
On 25 employees and $2,000,000 of annual payroll, Rhode Island costs $22,000 in total premium and Massachusetts costs $17,600 — a difference of $4,400 a year. The employer’s own exposure differs by more, because the two states split the premium differently.
Massachusetts
$17,600
total premium on 25 staff and $2,000,000 payroll
- Employer pays
- $8,400
- Employees pay
- $9,200
- Rate applied
- 0.88%
Rhode Island
$22,000
total premium on 25 staff and $2,000,000 payroll
- Employer pays
- $0
- Employees pay
- $22,000
- Rate applied
- 1.1%
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Rules side by side
| Massachusetts | Rhode Island | |
|---|---|---|
| Program | Paid Family and Medical Leave | Temporary Disability / Temporary Caregiver Insurance |
| Total contribution rate | 0.88% | 1.1% |
| Employer share | 47.73% | 0% |
| Employee share | 52.27% | 100% |
| Wage cap per employee | $184,500 | $100,000 |
| Small-employer relief | Relief under 25 employees → 0.46% | None |
| Private plan allowed | Yes | No |
| Maximum weekly benefit | $1,230 | $1,150 |
What actually differs
- Who funds it. Massachusetts splits it 47.73% employer to 52.27% employee. Rhode Island is entirely employee-funded, so the employer's cost is administrative only. Comparing the headline rates alone will mislead you whenever the splits differ this much.
- Where the cost stops. Massachusetts caps subject wages at $184,500 per employee and Rhode Island at $100,000. For a team earning above both, the effective cost gap is narrower than the headline rates suggest.
- Small-employer treatment. Massachusetts reduces the rate to 0.46% for employers with fewer than 25 employees, counted in-state only. Rhode Island offers none — the full rate applies from your first employee. If you are near either threshold, check which headcount basis applies before assuming you qualify.
Last verified August 25, 2026Source: Department of Family and Medical Leave (DFML)
Last verified August 18, 2026Source: RI Department of Labor and Training
Employing in both?
Add Massachusetts and Rhode Island to the multi-state calculator and see the combined figure, with each state’s cap and small-employer rule applied separately.
Calculate both together