New York vs Massachusetts: paid leave cost compared, 2026
On 25 employees and $2,000,000 of annual payroll, Massachusetts costs $17,600 in total premium and New York costs $8,640 — a difference of $8,960 a year. The employer’s own exposure differs by more, because the two states split the premium differently.
New York
$8,640
total premium on 25 staff and $2,000,000 payroll
- Employer pays
- $0
- Employees pay
- $8,640
- Rate applied
- 0.432%
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%
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Rules side by side
| New York | Massachusetts | |
|---|---|---|
| Program | Paid Family Leave | Paid Family and Medical Leave |
| Total contribution rate | 0.432% | 0.88% |
| Employer share | 0% | 47.73% |
| Employee share | 100% | 52.27% |
| Wage cap per employee | $95,349 | $184,500 |
| Small-employer relief | None | Relief under 25 employees → 0.46% |
| Private plan allowed | Yes | Yes |
| Maximum weekly benefit | $1,229 | $1,230 |
What actually differs
- Who funds it. New York is entirely employee-funded, so the employer's cost is administrative only. Massachusetts splits it 47.73% employer to 52.27% employee. Comparing the headline rates alone will mislead you whenever the splits differ this much.
- Where the cost stops. New York caps subject wages at $95,349 per employee and Massachusetts at $184,500. For a team earning above both, the effective cost gap is narrower than the headline rates suggest.
- Small-employer treatment. New York offers none — the full rate applies from your first employee. Massachusetts reduces the rate to 0.46% for employers with fewer than 25 employees, counted in-state only. If you are near either threshold, check which headcount basis applies before assuming you qualify.
Last verified August 18, 2026Source: NYS Workers’ Compensation Board
Last verified August 25, 2026Source: Department of Family and Medical Leave (DFML)
Employing in both?
Add New York and Massachusetts to the multi-state calculator and see the combined figure, with each state’s cap and small-employer rule applied separately.
Calculate both together