By Payroll Update Staff
A number of states established Paid Family and Medical Leave Insurance programs that provide wage replacement benefits to workers who take time off for qualified reasons such as the birth, adoption, or foster placement of a child, illness, family caregiving, and other life events. In general, these state programs require employer and/or employee contributions. In some cases, states adjust these premiums annually and subject contributions to a wage cap based on the Social Security wage base limit ($168,600 in 2024, see Payroll Guide ¶4055).
Note: Delaware and Maine do not begin collecting contributions until 2025. Minnesota begins collection of contributions in 2026. Oregon’s law recently ties the contributions to the SS wage base limit beginning with the 2024 tax year.
Checkpoint Payroll has updated two tools to inform payroll practitioners of state PFMLI changes for 2024.
- Payroll Guide ¶19,022, Quick Reference Chart: State Paid Family and Medical Leave Programs.
- Payroll Charts > Paid and Unpaid Leave > Paid Family and Medical Leave Program.
