PFML rates by state, 2026
Fourteen US jurisdictions run a statutory paid family or medical leave program funded by payroll contributions. Each sets its own rate, its own employer/employee split and its own wage cap. This is all of them, side by side.
| Jurisdiction | Total rate | Employer | Employee | Wage cap | Small-employer relief | Split |
|---|---|---|---|---|---|---|
| CaliforniaSDI/PFL | 1.3% | 0% | 100% | None | None | |
| ColoradoFAMLI | 0.88% | 50% | 50% | $184,500 | < 10 staff | |
| ConnecticutCTPL | 0.5% | 0% | 100% | $184,500 | None | |
| DelawareDPL | 0.8% | 50% | 50% | $184,500 | < 25 staff | |
| District of ColumbiaDC PFL | 0.75% | 100% | 0% | None | None | |
| MaineME PFML | 1% | 50% | 50% | $184,500 | < 15 staff | |
| MarylandMD FAMLIFrom January 1, 2027 | 0.9% | 50% | 50% | $184,500 | < 15 staff | |
| MassachusettsMA PFML | 0.88% | 60% | 40% | $184,500 | < 25 staff | |
| MinnesotaMN Paid Leave | 0.88% | 50% | 50% | $184,500 | < 31 staff | |
| New JerseyTDI/FLI | 0.42% | 0% | 100% | $171,100 | None | |
| New YorkNY PFL | 0.432% | 0% | 100% | $95,349 | None | |
| OregonPLO | 1% | 40% | 60% | $184,500 | < 25 staff | |
| Rhode IslandTDI/TCI | 1.1% | 0% | 100% | $100,000 | None | |
| WashingtonWA PFML | 1.13% | 28.57% | 71.43% | $184,500 | < 50 staff |
All records last swept August 18, 2026. Each state page carries its own verification date and a direct link to the agency page the figures came from.
Reading this table
The split is not a detail. The District of Columbia is entirely employer-funded and may not be deducted from pay. California, New York, Connecticut, New Jersey and Rhode Island are entirely employee-funded. Washington splits 28.57/71.43. Budgeting from the total rate alone will be wrong in most of these states.
Small-employer relief is rarely an exemption. In most states falling below the threshold removes the employer share but leaves the employee withholding in place — you still have to collect and remit it. Delaware is the one place where the smallest employers drop out entirely.