Eleven states withhold mandatory employee contributions for Paid Family and Medical Leave (PFML) in 2026. These deductions fund wage-replacement benefits when you take leave to care for a new child, a seriously ill family member, or your own serious health condition. All rates below come from official state agency sources, verified on 2026-10-07.
The paycheck calculator includes state payroll taxes when you select states with active PFML programs.
2026 Employee PFML Rates: All Active States
| State | Program | Employee Rate | Wage Base | Annual Maximum |
|---|---|---|---|---|
| California (CA) | SDI / PFL (combined) | 1.30% | None | None |
| Colorado (CO) | FAMLI | 0.44% | $184,500 | $811.80 |
| Connecticut (CT) | CT Paid Leave | 0.50% | $184,500 | $922.50 |
| Delaware (DE) | DE Paid Leave* | up to 0.40% | N/A | N/A |
| Hawaii (HI) | TDI (includes caregiver) | 0.50% | Weekly cap | $390/yr |
| Maine (ME) | PFML | 0.50% | $184,500 | $922.50 |
| Massachusetts (MA) | PFML | 0.46% | $184,500 | $848.70 |
| Minnesota (MN) | Paid Leave | 0.44% | $185,000 | $814.00 |
| New Jersey (NJ) | Family Leave Insurance | 0.23% | $171,100 | $393.53 |
| New York (NY) | Paid Family Leave | 0.432% | None† | $411.91 |
| Oregon (OR) | Paid Leave Oregon | 0.60% | $184,500 | $1,107.00 |
| Rhode Island (RI) | TDI / TCI (combined) | 1.10% | $100,000 | $1,100 |
| Washington (WA) | PFML | 0.8072% | $184,500 | $1,489.28 |
* Delaware: Employer is legally responsible for 100% of contributions (total rate 0.8%). Employers may require employees to pay up to half (up to 0.40%). Employee contribution depends on employer election; some employees pay $0. (DE DOL)
† New York: Contributions stop when the annual maximum of $411.91 is reached, acting as an implied wage base.
Not yet withholding in 2026: Maryland enacted a PFML program (total rate 0.9%; employee maximum 0.45%), but payroll withholding does not begin until January 1, 2027. No Maryland PFML is deducted in 2026.
How Much Comes Out of Your Paycheck?
For an $80,000 annual salary, the employee PFML contribution across active states:
| State | Annual Employee Contribution |
|---|---|
| California (CA) | $1,040 (1.3% × $80,000, no cap) |
| Washington (WA) | $646 (0.8072% × $80,000) |
| Oregon (OR) | $480 (0.60% × $80,000) |
| Connecticut (CT) | $400 (0.50% × $80,000) |
| Maine (ME) | $400 (0.50% × $80,000) |
| Rhode Island (RI) | $880 (1.10% × $80,000) |
| Massachusetts (MA) | $368 (0.46% × $80,000) |
| Minnesota (MN) | $352 (0.44% × $80,000) |
| Colorado (CO) | $352 (0.44% × $80,000) |
| New York (NY) | $346 (stops at $411.91 max) |
| New Jersey (NJ) | $184 (0.23% × $80,000) |
Washington also deducts 0.58% for the WA Cares Fund (long-term care), an additional $464/year at $80,000.
Key Differences Between Programs
Wage base: Most programs cap contributions at the Social Security taxable maximum ($184,500 for 2026). Minnesota rounds to $185,000. Rhode Island uses $100,000. California and Washington’s WA Cares have no cap. New York caps at the annual dollar maximum ($411.91) rather than a wage base.
Employer vs. employee split: In most states, both employer and employee contribute. For 2026:
- CT, NY: Employee-funded only (employer pays nothing).
- CA: Employee-funded only for the state-administered SDI/PFL.
- CO, MA, MN, OR, WA: Employer and employee split contributions; employee pays roughly 40%–50% of the total premium.
- ME: For employers with 15 or more employees, employee pays up to 0.5% of a 1% total. Employers with fewer than 15 may shift all 0.5% to employees.
Small-employer rules: Small employers in Colorado (9 or fewer employees), Oregon (fewer than 25), and Washington (fewer than 50) are exempt from the employer share of premiums, but employees at those employers still contribute at the same rate.
California: One Deduction, Two Programs
California’s 1.3% SDI rate funds both short-term disability (SDI) and Paid Family Leave (PFL) — there is no separate PFL deduction line. On a paycheck from a California employer, you will see one combined “CASDI” or “SDI” deduction. This also means there is no separate annual cap; contributions continue all year regardless of how much you earn.
Oregon: Statewide Transit Tax Is Separate
Oregon workers also pay the Statewide Transit Tax (STT) of 0.1% on all wages — a separate deduction from Paid Leave Oregon. At $80,000, the STT adds $80/year. Oregon withholds this alongside the Paid Leave premium, so Oregon employees see two state-level payroll deductions beyond income tax. (Oregon DOR)
Alaska Unemployment Insurance (Employee Share)
Alaska does not have a PFML program, but it does require an employee UI contribution of 0.5% on the first $54,200 of wages — a maximum of $271/year. This is the only state UI employee contribution in this list of no-income-tax states. (Alaska DOL)
What PFML Benefits Look Like
Contribution rates fund leave benefits that typically replace 60%–90% of your wages (up to a capped weekly benefit):
- Washington PFML (2026): Up to 90% of wages for earnings below the state average weekly wage, declining for higher earners. Maximum weekly benefit approximately $1,542.
- Massachusetts PFML (2026): Up to 80% of wages, capped at $1,149.90/week. Medical leave up to 20 weeks; family leave up to 12 weeks.
- New York PFL (2026): 67% of the New York State Average Weekly Wage ($1,833.63/week), maximum benefit $1,228.53/week. Up to 12 weeks.
- Oregon Paid Leave (2026): 60%–100% of wages, maximum 12 weeks (plus 2 weeks pregnancy-related).
Check your take-home with all applicable payroll deductions at /paycheck-calculator/washington/, /paycheck-calculator/california/, /paycheck-calculator/massachusetts/, or /paycheck-calculator/new-york/.