Paid Family and Medical Leave Laws by State: 13 Jurisdictions, the FMLA Floor, and the 2028 Maryland and Virginia Launches

There is no federal paid family or medical leave — the Family and Medical Leave Act of 1993 guarantees only twelve weeks of unpaid job-protected leave.

The federal floor sits at 29 U.S.C. §§ 2601-2654. Everything paid is state law. As of May 2026, thirteen jurisdictions — twelve states plus the District of Columbia — are paying partial-wage-replacement benefits to workers on a family or medical leave, funded by state-administered social insurance programs that operate closer in structure to Unemployment Insurance than to ordinary leave mandates.

The most recent jurisdictional additions are Delaware (benefits beginning January 1, 2026, under Del. Code Ann. tit. 19, ch. 37), Minnesota (Minn. Stat. ch. 268B, contributions and benefits both beginning January 1, 2026), and Maine (26 M.R.S.A. ch. 7, subch. 6-D, benefits beginning May 1, 2026). Virginia became the first Southern state to enact a mandatory PFML program on April 22, 2026 — contributions begin April 1, 2028; benefits December 1, 2028. Maryland's already-delayed FAMLI program (Md. Code Ann., Lab. & Empl. § 8.3) now has contributions starting January 1, 2027, with benefits no later than January 3, 2028.

The single most consequential rule for distributed workforces in 2026 is that PFML follows the work location of the employee — not the employer's headquarters. The "localization test" Washington and Oregon both apply explicitly is the same test used for state unemployment insurance: contributions follow where the work is performed. A Texas-headquartered employer with one remote engineer in Washington owes Washington PFML contributions for that engineer, back to the start date, plus interest, plus penalties.

Skip to the state-by-state table →

Quick reference

Federal floor: FMLA — 12 weeks of UNPAID job-protected leave (29 U.S.C. § 2612(a)(1)); 26 weeks for military caregiver leave (§ 2612(a)(3)); employer threshold 50+ employees (§ 2611(4)(A)).
No federal PFML: every paid program is state-administered.
Jurisdictions paying PFML benefits in 2026 (13): California, Colorado, Connecticut, Delaware, District of Columbia, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Washington.
Enacted but not yet paying: Maryland (contributions Jan 1, 2027; benefits Jan 3, 2028); Virginia (contributions Apr 1, 2028; benefits Dec 1, 2028).
Voluntary state-sponsored markets: New Hampshire (Granite State Paid Family Leave, since Jan 2023, underwritten by MetLife); Vermont (VT-FMLI, since Jul 2023, underwritten by The Hartford).
2026 weekly benefit maximums (range): $900 (Delaware) to $1,765 (California). Median ~$1,200.
2026 contribution rates (range): 0.4% (Delaware) to 1.3% (California, no wage cap).
Statute of the IRS tax treatment: Rev. Rul. 2025-4, 2025-4 I.R.B. 561 (Jan. 15, 2025); Notice 2026-6 (transition relief extended through 2026).
Statute of the FMLA-PFML coordination guidance: U.S. Dep't of Labor, Wage & Hour Div., Opinion Letter FMLA2025-01-A (Jan. 14, 2025).
Anchor case: Laughlin v. BinStar, Inc., 2025 Mass. Super. LEXIS 36 (Mass. Super. Ct., Suffolk Cnty., Bus. Litig. Sess. 2025) — Massachusetts PFMLA anti-retaliation reaches the corporate employer but not individual board members or co-employees.

The 5 most expensive PFML mistakes

Applying employer-headquarters rules to a remote employee. PFML follows the employee's work location, not the employer's state. A Texas-headquartered company with a remote engineer working from Washington owes Washington PFML contributions back to that employee's start date, plus interest, under RCW 50A.10.020 (state-administered family and medical leave premiums). Both Washington and Oregon apply the unemployment-insurance localization test (RCW 50A.10.025; ORS 657B.020) to determine the work state. The state surfaces the gap automatically the first time the employee files a benefit claim and the agency finds no contribution record — the enforcement agency and the benefit administrator are the same office.
Failing to designate FMLA concurrently with PFML. State PFML and federal FMLA run concurrently when both qualify, per DOL Opinion Letter FMLA2025-01-A (Jan. 14, 2025). The employer must designate FMLA leave within five business days of acquiring knowledge of a qualifying reason (29 CFR § 825.300(d)(1)). If HR treats PFML as a separate "benefit" and skips the FMLA designation notice, the FMLA clock never starts — and the employee can take additional unpaid FMLA leave on top of the PFML benefit, because their 12-week FMLA entitlement was never charged. Recovery exposure: the unpaid FMLA weeks the employer thought they wouldn't owe.
Mishandling the private-plan opt-out. Most state PFML programs allow employers to substitute a state-approved private plan (insurer or self-insured) that meets or exceeds the state benefit. Massachusetts (M.G.L. c. 175M § 11), New York (12 NYCRR § 380-7), New Jersey (N.J.S.A. 43:21-32 — private plan TDI), Washington (RCW 50A.30), Oregon (ORS 657B.210), Colorado (C.R.S. § 8-13.3-521), Delaware (Del. Code Ann. tit. 19, § 3711), Minnesota (Minn. Stat. § 268B.10), and Maine (26 M.R.S.A. § 850-K) all permit private plans subject to state approval. Annual re-approval, financial-soundness reviews, and benefit-equivalence checks are the standard state-agency hooks. When approval lapses or is denied retroactively, the employer owes contributions to the state plus owes the employees who paid into the disapproved plan — double payment.
Tax mishandling on the employer pick-up. Under IRS Rev. Rul. 2025-4, 2025-4 I.R.B. 561 (Jan. 15, 2025), when an employer pays some or all of an employee's required PFML contribution (a "pick-up"), that pick-up is treated as additional taxable wages to the employee — subject to federal income tax, FICA (I.R.C. § 3101), and FUTA (I.R.C. § 3301). Employers picking up the employee share without grossing up wages create W-2 reporting errors at year-end and wage-statement violations under state §-226-style itemization statutes (e.g., Cal. Lab. Code § 226(a); N.Y. Lab. Law § 195(3)). Notice 2026-6 extends transition relief for the medical-leave-portion third-party-sick-pay reporting through 2026 but does not relieve the pick-up wage characterization.
Retaliation for PFML use at sub-FMLA-threshold employers. State PFML statutes typically carry their own anti-retaliation provision with a private right of action and attorney fees: Massachusetts (M.G.L. c. 175M § 9), Washington (RCW 50A.40.010), Colorado (C.R.S. § 8-13.3-509(3)), New York (N.Y. Workers' Comp. L. § 203-b), New Jersey (N.J.S.A. 34:11B-9 NJFLA + N.J.S.A. 43:21-39.6 FLI), Oregon (ORS 657B.060), Connecticut (Conn. Gen. Stat. § 31-51pp), Minnesota (Minn. Stat. § 268B.09). A small employer (under 50 employees, so FMLA doesn't apply) who terminates or demotes an employee after a PFML claim faces state-law retaliation exposure even though FMLA would never have covered the leave. Laughlin v. BinStar, Inc., 2025 Mass. Super. LEXIS 36 (Mass. Super. Ct., Suffolk Cnty., Bus. Litig. Sess. 2025), held that the PFMLA's anti-retaliation provision reaches the corporate employer but not individual board members or co-employees — a procedural limitation on defendants, not a substantive defense to the underlying retaliation claim.

The federal floor — FMLA

The Family and Medical Leave Act of 1993, Pub. L. No. 103-3, 107 Stat. 6, codified at 29 U.S.C. §§ 2601-2654, with implementing regulations at 29 CFR Part 825. FMLA is the floor — every state PFML program either layers wage replacement on top of FMLA-qualifying events or extends to events FMLA doesn't reach (safe leave, parental leave at small employers, broader family definitions).

29 U.S.C. § 2612 — leave entitlement

§ 2612(a)(1) provides up to 12 workweeks of unpaid leave in a 12-month period for:

(A) the birth of a son or daughter and care thereafter;
(B) the placement of a son or daughter for adoption or foster care;
(C) care for a spouse, son, daughter, or parent with a serious health condition;
(D) a serious health condition that makes the employee unable to perform the functions of the position;
(E) a qualifying exigency arising out of a family member's covered active duty in the Armed Forces (added by NDAA 2008, Pub. L. No. 110-181).

§ 2612(a)(3) provides up to 26 workweeks of military caregiver leave to care for a covered service member with a serious injury or illness, in a single 12-month period.

§ 2612(c) makes the leave unpaid; § 2612(d) permits — but does not require — the employee or employer to elect substitution of accrued paid leave (vacation, PTO, sick) for the unpaid period.

29 U.S.C. § 2611 — coverage thresholds

§ 2611(4)(A) defines "employer" as any person engaged in commerce who employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year, plus any public agency or public/private elementary or secondary school regardless of headcount.

§ 2611(2)(A) defines an "eligible employee" as one who has been employed by the employer for at least 12 months and worked at least 1,250 hours during the previous 12-month period. The implementing regulation at 29 CFR § 825.110(a)(3) adds the requirement that the employer have 50 or more employees within a 75-mile radius of the worksite.

This is the gap PFML fills: state programs typically cover employees of much smaller employers (often any employer with one employee in the state) and have wage-based rather than hours-based eligibility tests, so workers at sub-50-employee employers — invisible to FMLA — can receive wage replacement through the state program.

29 CFR § 825.300 — designation duty

The employer must designate qualifying leave as FMLA within five business days of acquiring knowledge of a qualifying reason (§ 825.300(d)(1)), and provide a written designation notice to the employee. The designation runs against the employee's 12-week annual entitlement.

29 CFR § 825.209 — group health benefits

The employer must maintain group health benefits during FMLA leave at the same level and under the same conditions as if the employee had continued working.

29 CFR § 825.214 — restoration

The employer must restore the employee to the same or an equivalent position on return from FMLA leave.

29 U.S.C. § 2615(a) — anti-retaliation

§ 2615(a)(1) prohibits interference with the exercise of FMLA rights; § 2615(a)(2) prohibits discharge or discrimination against an employee for opposing any practice made unlawful by the Act. The private right of action under § 2617 provides damages plus liquidated damages plus attorney fees.

DOL Opinion Letter FMLA2025-01-A — FMLA and state PFML

On January 14, 2025, the Wage and Hour Division issued Opinion Letter FMLA2025-01-A, the first formal federal guidance on the interaction between FMLA and state PFML programs. Three holdings:

Concurrent designation. FMLA leave runs concurrently with state PFML benefits for any event that qualifies under both. The employer must designate FMLA leave even if the employee is receiving state PFML wage replacement.
Substitution provision inapplicable. § 2612(d)'s permissive PTO substitution rule does not apply to weeks for which the employee receives PFML wage replacement. The leave is no longer "unpaid" within § 2612(d)'s meaning, so neither party can unilaterally require concurrent use of employer-provided PTO during the PFML-paid weeks.
Supplementation by agreement. The employer and employee may agree (state law permitting) to use accrued PTO to top up the wage replacement when PFML pays less than 100% of wages.
Restoration runs unconditional. The FMLA restoration right under § 2614(a)(1) runs regardless of whether the leave was paid via state PFML. An employer cannot refuse restoration because the employee received PFML benefits.

How PFML actually works — the funding mechanism

PFML programs are social insurance. The five-mechanic structure is the same across states; what varies is the rate, the wage cap, and the contribution split.

Payroll tax on covered wages. Both employer and employee (or, in CA, NY, CT, and RI, the employee alone; in DC, the employer alone) pay a percentage of covered wages into a state fund. Most states cap at the Social Security taxable wage base ($184,500 for 2026, per Soc. Sec. Admin., Contribution & Benefit Base for 2026). California uniquely has no taxable-wage ceiling (SB 951, 2022 Cal. Stat. ch. 878 — see Cal. Unemp. Ins. Code § 985, eliminating the ceiling effective Jan. 1, 2024). Rate is set annually by the administering agency based on actuarial solvency.
State-administered benefit. When an employee qualifies, they apply directly to the state agency (or to a state-approved private insurer if the employer has elected a private plan). The agency determines eligibility — wage-based, typically requiring $X earned in a base period — and pays benefits directly to the employee.
Progressive wage replacement. Most states use a tiered replacement curve: a higher percentage of low wages, a lower percentage of high wages, subject to a state-set weekly maximum tied to the State Average Weekly Wage (SAWW). The default formula across MA, OR, MN, CO, WA, and ME is some variant of "90% up to 50% of SAWW, then 50% of wages above." California uses a flat 70-90% replacement (with the higher percentage for lower earners), no SAWW band.
Private plan opt-out. Most states allow employers to substitute a state-approved private plan (insurance carrier or self-insured) that meets or exceeds the state benefit at no greater employee cost. States with active private-plan markets: MA (M.G.L. c. 175M § 11), NY (12 NYCRR § 380-7), NJ (N.J.S.A. 43:21-32), WA (RCW 50A.30), OR (ORS 657B.210), CO (C.R.S. § 8-13.3-521), DE (Del. Code Ann. tit. 19, § 3711), MN (Minn. Stat. § 268B.10), ME (26 M.R.S.A. § 850-K).
Federal tax treatment. IRS Rev. Rul. 2025-4 + Notice 2026-6 (see "Federal tax treatment" section below).

This funding-mechanism distinction is the single feature most competitor articles bury. PFML is not employer-funded leave you can opt into; it's a payroll-tax obligation that follows the employee's work location.

California — the largest program

California operates the largest combined disability + paid family leave system in the country. State Disability Insurance (SDI) has paid benefits for the employee's own non-work-related disability since 1946; Paid Family Leave (PFL) added family care, bonding, and military exigency coverage effective July 1, 2004, under SB 1661 (Stats. 2002, ch. 901; codified at Cal. Unemp. Ins. Code §§ 3300-3306). Both programs are administered by the Employment Development Department (EDD) and funded entirely by employee contributions through a single SDI payroll tax.

Statutory framework

SDI: Cal. Unemp. Ins. Code §§ 2601-3306, enacted 1946.
PFL: Cal. Unemp. Ins. Code §§ 3300-3306, added by SB 1661, eff. July 1, 2004.
CFRA (job protection): Cal. Gov. Code § 12945.2, applies to employers with five or more employees (SB 1383, 2020 Cal. Stat. ch. 86).
SB 951 (replacement rate restructure + cap elimination): 2022 Cal. Stat. ch. 878, eff. Jan. 1, 2025 (replacement) and Jan. 1, 2024 (cap elimination).

Coverage

Virtually all private employers are subject to SDI/PFL through mandatory employee contributions (Cal. Unemp. Ins. Code § 984). Public-agency employees may opt in.

Benefit structure (2026)

SDI: up to 52 weeks per claim for the employee's own serious health condition.
PFL: up to 8 weeks per 12-month period for family care + bonding + military exigency.
Replacement rate: 70-90% of average weekly wages depending on earnings level — workers earning at or below 70% of the State Average Weekly Wage (SAWW) receive 90% replacement; workers earning above that threshold receive 70%, both subject to the weekly maximum.
Maximum weekly benefit: $1,765 for 2026 (up from $1,681 in 2025), per EDD, Contribution Rates and Benefit Amounts for 2026.

Contribution rate (2026)

1.3% of all wages, no taxable wage ceiling. Employee-paid; no employer contribution. The wage cap was eliminated for SDI/PFL effective January 1, 2024, per SB 951 — a senior engineer earning $400,000 pays $5,200 in SDI withholding for 2026, where pre-2024 the same employee would have paid roughly $1,200. (EDD, SDI Contribution Rates 2024-2026.)

Job protection

SDI/PFL does not itself create a job-protection right. Employees rely on the California Family Rights Act (CFRA), Cal. Gov. Code § 12945.2 (5+ employees, broader than FMLA's 50+), and FMLA. CFRA's restoration right runs to the same or comparable position.

Voluntary plan substitution

California allows employer-sponsored Voluntary Plans in lieu of state SDI/PFL, per Cal. Unemp. Ins. Code §§ 3251-3272. EDD's Voluntary Plan Office requires annual filings, separate accounting, majority employee consent, and benefits that meet or exceed the state plan. Plans drift out of compliance quickly when employer headcount changes.

Things California employers consistently miss

The SDI wage cap was eliminated in 2024. Pre-2024, only wages up to a fixed ceiling were subject to SDI withholding. SB 951 removed the cap; the 1.3% rate now applies to every dollar of wages. Payroll systems that didn't update for the cap removal have been under-withholding for two years.
CFRA — not FMLA — is the relevant job-protection statute for small employers. CFRA covers 5+ employees; FMLA covers 50+. A small California employer must restore the employee to the same or comparable position after PFL leave under CFRA even though FMLA wouldn't have applied.
SDI and PFL are sequential, not parallel. An employee with a pregnancy disability uses SDI for the disability period (typically 4 weeks pre-birth + 6-8 weeks post-birth, per Cal. Code Regs. tit. 22, § 2626.2(e)), then transitions to PFL for the bonding period (up to 8 weeks). Two separate claims, two separate benefit calculations.
Voluntary plan substitutions are tightly regulated. California allows employer-sponsored Voluntary Plans in lieu of SDI, but the Voluntary Plan Office requires annual filings, separate accounting, and majority employee consent. Plans drift out of compliance quickly when employer headcount or wage profile changes.

State-by-state table

Thirteen jurisdictions paying PFML benefits in 2026, with 2026 rates and statutory anchors. Numbers shift annually with state SAWW updates — verify against the state agency before relying on a 2026 figure post-year-end.

State	Statute	Duration	Wage replacement / max weekly benefit (2026)	Contribution rate (2026)	Job protection
California (SDI/PFL)	Cal. Unemp. Ins. Code §§ 2601-3306, 3300-3306	SDI 52w / PFL 8w	70-90% wages; $1,765 max	1.3% of all wages (no cap); employee-paid	CFRA (Cal. Gov. Code § 12945.2): 5+ employees
New York	N.Y. Workers' Comp. L. §§ 200-242 (Article 9)	12w family leave	67% of wages; $1,228.53 max	0.432% of wages; employee-paid; max annual $411.91	N.Y. Workers' Comp. L. § 203-b: any employee with 30+ days in NY
New Jersey (TDI/FLI)	N.J.S.A. 43:21-25 et seq.; 43:21-39.1 et seq.	TDI 26w / FLI 12w	85% of wages; $1,119 max	TDI 0.19% + employer experience rating; FLI 0.23%; employee-paid on wages up to $171,100	NJFLA (N.J.S.A. 34:11B-1): 30+ employees
Rhode Island (TDI/TCI)	R.I. Gen. Laws §§ 28-39, 28-41	TDI 30w / TCI 7w (rising to 8w)	~4.62% of high-quarter wages; $1,103 max	1.1% of wages up to $100,000; employee-paid; max $1,100	RIPFMLA (R.I. Gen. Laws § 28-48): 50+ employees
Washington	RCW Title 50A	12w family/medical (16-18w combined)	90% / 50% sliding; $1,647 max	1.13% of wages up to $184,500; employer 28.57% / employee 71.43%; <50-emp exempt from employer share	RCW 50A.35: 25+ employees (lowered from 50+ eff. Jan. 1, 2026)
Massachusetts	M.G.L. c. 175M	12w family / 20w medical / 26w combined cap	80% / 50% sliding; $1,230.39 max	25+ emp: 0.88% (employer 0.42% / employee 0.46%); <25: 0.46% employee-only	M.G.L. c. 175M § 9: all covered employers
Connecticut	Conn. Gen. Stat. §§ 31-49e to 31-49k	12w (+ 2w for pregnancy complications)	95% / 60% sliding; $1,016.40 max (= 60× CT min wage)	0.5% of wages up to $184,500; employee-paid; max $922.50	CTFMLA (Conn. Gen. Stat. § 31-51kk): all covered employers
Oregon	ORS ch. 657B	12w (+ 2w for pregnancy complications)	100% / 65% / 50% tiered; $1,636.56 max (120% of SAWW per ORS 657B.050)	1.0% of wages up to $184,500; employee 60% / employer 40%; <25-emp exempt from employer share	ORS 657B.060: all covered employers
Colorado (FAMLI)	C.R.S. §§ 8-13.3-501 et seq.	12w (+ 4w pregnancy comp. + 12w NICU)	90% / 50% sliding; $1,381 max	0.88% of wages up to $184,500; employer 0.44% / employee 0.44%; <10-emp exempt from employer share	C.R.S. § 8-13.3-509: after 180 days of employment
District of Columbia	D.C. Code §§ 32-541.01 et seq.	12w family / 12w medical / 12w parental / 2w prenatal	90% / 50% sliding; $1,190 max	0.75% of wages; employer-paid only (only PFL with no employee contribution)	DC FMLA (D.C. Code § 32-501): 20+ employees
Delaware	Del. Code Ann. tit. 19, ch. 37	Parental 12w / Medical+Family 6w combined (12w cap)	80% of wages; $900 max	0.4% total (parental 0.32% / medical 0.4% / family 0.08%); employer 50% min, remainder employee; max $738	Del. Code Ann. tit. 19 § 3710: 10+ emp parental, 25+ medical/family
Minnesota	Minn. Stat. ch. 268B	12w medical / 12w family / 20w combined cap	90% / 66% / 55% tiered; $1,423 max (= SAWW)	0.88% (medical 0.61% / family 0.27%); employer 0.44% / employee 0.44%; max employee $814	Minn. Stat. § 268B.08: 90+ days of employment
Maine	26 M.R.S.A. ch. 7, subch. 6-D	12w family / 12w medical (12w combined cap)	90% / 66% sliding; $1,198.84 max	15+ emp: 1.0% (employer up to 0.5% / employee up to 0.5%); <15: 0.5% employee-only	26 M.R.S.A. § 850-G: 120+ days of employment

States not listed have no statewide PFML program. Workers there rely on FMLA's twelve unpaid weeks (at employers with 50+ employees), employer-provided short-term disability if offered, or accrued PTO.

California — SDI / PFL

Statute: Cal. Unemp. Ins. Code §§ 2601-3306 (SDI); §§ 3300-3306 (PFL, added by SB 1661, 2002 Cal. Stat. ch. 901, eff. Jul. 1, 2004).
Administrator: Employment Development Department (EDD).
Effective: SDI since 1946; PFL since July 1, 2004.
Coverage: Virtually all private employers (mandatory); public employees may opt in.
2026 benefits: SDI up to 52 weeks per claim; PFL up to 8 weeks per 12-month period; replacement 70-90% per SB 951 (Stats. 2022, ch. 878); maximum weekly benefit $1,765.
2026 contribution rate: 1.3% of all wages, no taxable wage ceiling (cap eliminated effective Jan. 1, 2024 by SB 951). Employee-paid.
Job protection: Not under SDI/PFL itself; CFRA (Cal. Gov. Code § 12945.2) covers 5+ employees.

New York — Paid Family Leave (PFL)

Statute: N.Y. Workers' Comp. L. §§ 200-242 (Article 9). PFL added by Chapter 54 of the Laws of 2016, Part SS.
Administrator: New York State Workers' Compensation Board (WCB).
Effective: January 1, 2018 (phased to 67% of NYSAWW by 2021 per N.Y. Workers' Comp. L. § 204(2)(a)).
Coverage: Most private employers with at least one employee who works in NY 30+ days/year.
2026 benefits: 12 weeks per 52-week period; 67% of employee's average weekly wage, capped at 67% of NYSAWW. 2026 NYSAWW $1,833.63; max weekly benefit $1,228.53; max total $14,742.36 for 12 weeks.
2026 contribution rate: 0.432% of gross wages per pay period; employee-paid; max annual $411.91.
Job protection: N.Y. Workers' Comp. L. § 203-b (restoration to same or comparable position).

New Jersey — Temporary Disability Insurance (TDI) + Family Leave Insurance (FLI)

Statute: Temporary Disability Benefits Law, N.J.S.A. 43:21-25 et seq. (1948). FLI added in 2008, N.J.S.A. 43:21-39.1 et seq.
Administrator: NJ Department of Labor and Workforce Development, Division of Temporary Disability and Family Leave Insurance.
Effective: TDI since 1948; FLI since July 1, 2009.
Coverage: Nearly all private employers (mandatory).
2026 benefits: TDI up to 26 weeks; FLI up to 12 weeks (or 8 weeks intermittent). Both 85% of average weekly wages, capped at $1,119/week.
2026 contribution rate: TDI 0.19% on first $171,100 (worker max $325.09) + employer share by experience rating; FLI 0.23% on first $171,100 (worker max $393.53), employee-paid.
Job protection: NJFLA (N.J.S.A. 34:11B-1), 30+ employees. Broader than FMLA's 50+.

Rhode Island — Temporary Disability Insurance (TDI) + Temporary Caregiver Insurance (TCI)

Statute: R.I. Gen. Laws §§ 28-39 (TDI, 1942 — oldest state disability program); §§ 28-41 (TCI, 2014).
Administrator: RI Department of Labor and Training (DLT).
Effective: TDI since April 1, 1942; TCI since January 1, 2014.
Coverage: Most private employers (mandatory).
2026 benefits: TDI up to 30 weeks; TCI up to 7 weeks (rising to 8 weeks per 2024-S2121A, signed 2024). ~4.62% of high-quarter wages; min $148; max $1,103/week ($1,489 with 5 dependents).
2026 contribution rate: 1.1% of wages up to $100,000 taxable wage base; employee-paid; max $1,100.
Job protection: RI Parental and Family Medical Leave Act (R.I. Gen. Laws § 28-48), 50+ employees.

Washington — Paid Family and Medical Leave

Statute: RCW Title 50A (chs. 50A.04, 50A.10, 50A.15, 50A.20, 50A.25, 50A.30, 50A.35, 50A.40).
Administrator: Employment Security Department (ESD).
Effective: Premiums began January 1, 2019; benefits began January 1, 2020.
Coverage: All private employers + state employees (mandatory).
2026 benefits: 12 weeks family or medical leave per 52-week period; 16 weeks combined (18 with pregnancy-related serious health condition or birth complications). 90% of wages up to 50% of SAWW, then 50% above; max weekly benefit $1,647 (new claims filed Jan. 1, 2026+; up from $1,542 in 2025).
2026 contribution rate: 1.13% of wages up to $184,500. Employer pays 28.57%; employee pays 71.43%. <50-employee employers exempt from the employer-share contribution.
Job protection: RCW 50A.35 — 25+ employees (lowered from 50+ effective Jan. 1, 2026).
2026 changes: (a) job-protection threshold lowered to 25+ employees; (b) minimum hours-missed threshold for benefits reduced from 8 to 4 consecutive hours per week.

Massachusetts — Paid Family and Medical Leave

Statute: M.G.L. c. 175M (added by St. 2018, c. 121).
Administrator: Department of Family and Medical Leave (DFML).
Effective: Contributions began October 1, 2019; medical leave benefits began January 1, 2021; family leave benefits added July 1, 2021.
Coverage: Most MA employers (mandatory); self-employed and 1099 workers may opt in.
2026 benefits: 12 weeks family leave; 20 weeks medical leave; 26 weeks military caregiver leave; combined cap 26 weeks per benefit year. 80% of wages up to 50% of SAWW, then 50% above; max weekly benefit $1,230.39.
2026 contribution rate: 25+ employees: 0.88% (employer 0.42% / employee 0.46%). <25 employees: 0.46% employee-only. Wages up to $184,500.
Job protection: M.G.L. c. 175M § 9.

Connecticut — Paid Family and Medical Leave

Statute: Conn. Gen. Stat. §§ 31-49e to 31-49k.
Administrator: Connecticut Paid Leave Authority (quasi-public agency).
Effective: Contributions began January 1, 2021; benefits began January 1, 2022.
Coverage: All private employers with at least one CT employee (mandatory); self-employed + sole proprietors may opt in.
2026 benefits: 12 weeks per 12-month period (+ 2 additional weeks for pregnancy-related health conditions). 95% of base weekly earnings up to 40× CT minimum wage; 60% above that, up to cap. Max weekly benefit $1,016.40 (= 60× CT minimum wage of $16.94).
2026 contribution rate: 0.5% of wages up to $184,500. Employee-paid; max annual $922.50.
Job protection: CTFMLA (Conn. Gen. Stat. § 31-51kk) — covers all employers effective Jan. 1, 2022.

Oregon — Paid Leave Oregon

Statute: ORS ch. 657B.
Administrator: Oregon Employment Department.
Effective: Contributions began January 1, 2023; benefits began September 3, 2023.
Coverage: All employers + state employees with 1+ employees in OR (mandatory). <25-employee employers exempt from employer-share contribution.
2026 benefits: 12 weeks of family, medical, or safe leave per 52-week period (+ 2 additional weeks for pregnancy-related conditions). 100% of wages up to 65% of SAWW; then 65% of SAWW + 50% of wages above; ceiling at 120% of SAWW per ORS 657B.050. Max weekly benefit $1,636.56 for benefit years beginning on or after July 6, 2025 (against 2025 Oregon SAWW of $1,363.80).
2026 contribution rate: 1.0% of gross wages up to $184,500. Employee 60%; employer 40% (if 25+ employees). Employers <25: employee pays full 1%.
Job protection: ORS 657B.060, applies to all covered employers.
Notable: Includes "safe leave" for survivors of domestic violence, sexual assault, harassment, or stalking.

Colorado — FAMLI

Statute: C.R.S. §§ 8-13.3-501 et seq. (Proposition 118, approved by voters 2020).
Administrator: Colorado Family and Medical Leave Insurance (FAMLI) Division, Colorado Department of Labor and Employment.
Effective: Contributions began January 1, 2023; benefits began January 1, 2024.
Coverage: All private employers + state employees (mandatory). Local-government employers may decline. Self-employed may opt in.
2026 benefits: 12 weeks per benefit year (+ 4 additional weeks for pregnancy/childbirth complications + 12 additional weeks for parents of neonatal intensive care infants). 90% of wages up to 50% of SAWW; 50% of wages above. Max weekly benefit $1,381.
2026 contribution rate: 0.88% of wages up to $184,500. Split 50/50: employer 0.44% / employee 0.44%. <10-employee employers exempt from employer share.
Job protection: C.R.S. § 8-13.3-509, after 180 days of employment with the employer.
2026 change: "Safe leave" added by HB23-1110 (effective Jan. 1, 2024); rate held steady at 0.88% for 2026.

District of Columbia — Paid Family Leave (DC PFL)

Statute: D.C. Code §§ 32-541.01 et seq. (Universal Paid Leave Amendment Act of 2016).
Administrator: DC Department of Employment Services (DOES), Office of Paid Family Leave.
Effective: Contributions began July 1, 2019; benefits began July 1, 2020.
Coverage: All private employers operating in DC (mandatory).
2026 benefits (effective Oct. 1, 2025): 12 weeks family leave; 12 weeks medical leave; 12 weeks parental leave; 2 weeks prenatal leave (separate; can stack with bonding up to 14 weeks total in 52 weeks). 90% of wages up to 1.5× DC minimum wage; 50% above. Max weekly benefit $1,190.
2026 contribution rate: 0.75% of wages. Employer-paid only — the only PFL program with no employee contribution.
Job protection: Not under PFL itself; DC FMLA (D.C. Code § 32-501) provides job protection for employers with 20+ employees.

Delaware — Healthy Delaware Families Act

Statute: Del. Code Ann. tit. 19, ch. 37 (Healthy Delaware Families Act, signed May 10, 2022).
Administrator: Delaware Department of Labor (DOL), Division of Paid Leave.
Effective: Contributions began January 1, 2025; benefits began January 1, 2026.
Coverage: Employers with 10+ employees: parental leave required. Employers with 25+ employees: medical leave + family caregiving leave required. <10-employee employers exempt entirely.
2026 benefits: Parental up to 12 weeks per 12 months. Medical + family caregiving combined up to 6 weeks in any 24-month period. Total combined cap 12 weeks per 12-month period. 80% of average weekly wages, rounded up to nearest even $1. Max weekly benefit $900.
2026 contribution rate: Total 0.4% (parental 0.32% / medical 0.4% / family caregiving 0.08%) up to $184,500. Employer pays at least 50%; remainder deductible from employee. Max employee contribution $738.
Job protection: Del. Code Ann. tit. 19 § 3710 (within statutory eligibility).

Minnesota — Paid Family and Medical Leave

Statute: Minn. Stat. ch. 268B (signed May 25, 2023; 2023 Minn. Sess. Laws ch. 59).
Administrator: Minnesota Department of Employment and Economic Development (DEED).
Effective: Contributions and benefits both began January 1, 2026 — the only state to launch both simultaneously.
Coverage: All employers regardless of size.
2026 benefits: 12 weeks medical leave per benefit year; 12 weeks family leave per benefit year; combined cap 20 weeks per 52-week period. Tiered replacement: 90% of wages up to 50% of SAWW; 66% from 50% to 100% of SAWW; 55% from 100% to 125% of SAWW. Max weekly benefit $1,423 (= 100% of SAWW; SAWW updated Oct. 1, 2025 from $1,372 to $1,423 per Minn. Stat. § 268B.04).
2026 contribution rate: 0.88% (medical 0.61% / family 0.27%). Split 50/50: employer 0.44% / employee 0.44%. Wages up to $184,500 (rounded to $185,000). Max employee contribution $814. First premium due April 30, 2026 (for wages Jan. 1 – Mar. 31, 2026).
Job protection: Minn. Stat. § 268B.08, after 90 days of employment.

Maine — Paid Family and Medical Leave

Statute: 26 M.R.S.A. ch. 7, subch. 6-D (LD 1964, signed July 11, 2023).
Administrator: Maine Department of Labor (MDOL).
Effective: Contributions began January 1, 2025; benefits began May 1, 2026.
Coverage: All employers (no minimum size).
2026 benefits: 12 weeks family leave per benefit year; 12 weeks medical leave per benefit year; combined cap 12 weeks per benefit year. 90% of wages up to 50% of SAWW; 66% above. Max weekly benefit $1,198.84.
2026 contribution rate: 15+ employees: 1.0% (employer up to 0.5% / employee up to 0.5%). <15 employees: 0.5% employee-only. Wages up to $184,500. Max employee contribution $922.50.
Job protection: 26 M.R.S.A. § 850-G, employees with 120+ days of employment.

Enacted but not yet paying benefits

Maryland — FAMLI

Statute: Md. Code Ann., Lab. & Empl. § 8.3 (Time to Care Act, signed April 9, 2022).
Administrator: Maryland Department of Labor.
Status: Delayed twice. Contributions begin January 1, 2027; benefits begin no later than January 3, 2028.
Initial rate (set May 1, 2026 by agency): 0.90% of covered wages. Split 50/50 between employees and employers with 15+ workers; employer share absorbed by the fund for employers with <15 workers.
2028 benefits: 12 weeks per 12-month rolling period (+ 12 additional for parental leave under qualifying circumstances). 90% of wages up to specified threshold; lower percentage above. Initial max weekly benefit $1,000; min $50; adjusted annually thereafter.
Job protection: Employers with 15+ employees.

Virginia — PFML

Statute: Enacted April 22, 2026 by Gov. Spanberger (the first Southern state to mandate PFML). The enacted bill code section to be added to Va. Code Title 65.2 or Title 60.2 by 2027 codification.
Administrator: Virginia Employment Commission (VEC).
Status: Contributions begin April 1, 2028; benefits begin December 1, 2028.
Initial rate (Fiscal Impact Statement estimate): ~0.72% of wages. Split evenly between employer and employee. Employers with ≤10 employees exempt from employer share (fund absorbs).
2028 benefits: 12 weeks per benefit year. Replacement formula and final rate set by VEC rulemaking before April 2028.
Job protection: Statutory text pending publication; specifics depend on rulemaking + interaction with existing VA leave statutes.

Voluntary state-sponsored insurance markets

These two states offer state-sponsored but voluntary PFML insurance — employers opt in and purchase a policy through a state-contracted carrier. Neither creates a mandatory PFML obligation.

New Hampshire — Granite State Paid Family Leave

Status: Voluntary, launched January 2023 under N.H. Rev. Stat. Ann. § 21-I:99-d.
Carrier: MetLife (state-contracted).
Coverage: NH state government employees enrolled by default; private employers may opt in.
Take-up: ~3% of NH workers enrolled as of mid-2025 per Carsey School of Public Policy analysis (UNH).

Vermont — VT-FMLI

Status: Voluntary, phased rollout since July 1, 2023.
Carrier: The Hartford (state-contracted).
Coverage: State employees first; private employers since 2024-2025.
Take-up: ~10,000 Vermonters enrolled as of mid-2025 (~1,800 in private-employer plans).

Federal tax treatment — IRS Rev. Rul. 2025-4 / Notice 2026-6

The first formal IRS guidance on state PFML programs landed January 15, 2025 (Rev. Rul. 2025-4, 2025-4 I.R.B. 561). Transition relief extended through 2026 by Notice 2026-6.

Employee contributions. Withheld after-tax; included in gross income; subject to federal income tax + FICA (I.R.C. § 3101) + FUTA (I.R.C. § 3301). Treated as state income tax for itemized-deduction purposes (Schedule A, I.R.C. § 164).

Employer contributions. Deductible as a business expense under I.R.C. § 162. Not included in the employee's gross income.

Employer pick-ups. If the employer pays some or all of the employee's required share ("pick-up"), the pick-up is treated as additional taxable wages to the employee — subject to FIT, FICA, and FUTA. Pick-ups in 2026 must be reported as taxable wages on Form W-2.

Family leave benefits. Included in the employee's gross income. State must issue Form 1099 reporting the benefits.

Medical leave benefits. Generally not wages (not subject to FICA) under the third-party-sick-pay rules, but state must still issue Form 1099. Transition relief through 2026 for the medical-leave portion's third-party-sick-pay withholding requirements.

Multi-state and remote-employee coordination

PFML follows work location, not employer headquarters. The general rule: the state where the employee performs substantially all work is the state whose PFML program covers them. Employer contributions follow the work-location state.

Localization test. Washington (RCW 50A.10.025) and Oregon (ORS 657B.020) both incorporate the unemployment-insurance localization test by reference: contributions follow where the work is "localized" — where the substantial majority of work happens. Most other PFML states apply the same test by administrative practice even when not codified.

Reciprocity. None exists between state PFML programs. An employee with regular work in two PFML states triggers contributions to each state proportionally.

Edge case — single NY-resident employee. The Workers' Compensation Board has held that a single NY-resident employee working 30+ days per year in NY triggers PFL coverage for that employee, regardless of the employer's headquarters state.

Scenario 1 — Texas HQ, remote employee in Washington. WA PFML applies. Contribution: 1.13% of wages up to $184,500, split 28.57% employer / 71.43% employee. The TX-HQ employer must register with WA ESD and remit contributions to Washington.

Scenario 2 — California HQ, remote employee in New York. NY PFL applies for the employee. Contribution: 0.432% of wages, employee-paid only. The CA-HQ employer registers in NY and withholds; no employer contribution.

Scenario 3 — relocation mid-year, from Texas to Colorado. CO FAMLI applies starting the day of the move. Employer must begin remitting 0.44% employer share + withholding 0.44% employee share to Colorado's FAMLI Division.

Scenario 4 — digital nomad with rotating residences. The work-location rule applies wherever the employee is physically performing work at the time. The localization test asks where work is "localized" over the relevant period; where work is not localized, the state where the employee's base of operations is located may control. This is the worst case for contribution-attribution; many employers default to the employee's tax-residence state and accept the under-coverage risk.

Recent changes (2024-2026)

PFML is the fastest-moving area of state employment law in 2026. Eight events between 2024 and 2028 shape the current landscape.

2026

January 1, 2026 — Delaware benefits begin. Contributions started Jan. 1, 2025. Max weekly benefit $900. Eleventh state with mandatory PFML.
January 1, 2026 — Minnesota contributions + benefits begin simultaneously. Only state to launch both at once. Total 0.88% payroll tax, split evenly. Max weekly benefit $1,423.
January 1, 2026 — Washington threshold changes. Job-protection threshold lowered from 50+ to 25+ employees under RCW 50A.35. Weekly-hours minimum for benefits reduced from 8 to 4.
May 1, 2026 — Maine benefits begin. Contributions started Jan. 1, 2025. 1.0% rate for 15+ employees; 0.5% for smaller. Max weekly benefit $1,198.84.
April 22, 2026 — Virginia enacts PFML. First Southern state with a mandatory program. Contributions begin April 1, 2028; benefits December 1, 2028.
Annual rate updates for CA SDI, NY PFL, MA PFML, CT, RI TDI, NJ TDI/FLI, CO FAMLI, DC PFL, Oregon — all listed in the state-by-state table above.

2025

January 14, 2025 — DOL Opinion Letter FMLA2025-01-A. Clarified that state PFML and FMLA run concurrently and that the FMLA substitution provision (29 U.S.C. § 2612(d)) doesn't apply during PFML-paid weeks.
January 15, 2025 — IRS Rev. Rul. 2025-4, 2025-4 I.R.B. 561. First formal federal tax guidance on state PFML — distinguishes employee contributions (after-tax), employer pick-ups (taxable wages), family-leave benefits (gross income), and medical-leave benefits (generally not wages). Transition relief through 2026 via Notice 2026-6.
January 1, 2025 — Delaware contributions begin (benefits one year later).
January 1, 2025 — Maine contributions begin (benefits May 1, 2026).

Pending — Maryland and Virginia 2028 launches

Maryland FAMLI contributions begin January 1, 2027 after multiple delays; benefits no later than January 3, 2028. Initial rate 0.90%; max weekly benefit $1,000.
Virginia PFML contributions begin April 1, 2028; benefits December 1, 2028. Estimated 0.72% rate; final rate set by VEC rulemaking before launch.

Named cases / enforcement

Laughlin v. BinStar, Inc., 2025 Mass. Super. LEXIS 36 (Mass. Super. Ct., Suffolk Cnty., Bus. Litig. Sess. 2025)

Suffolk Superior Court Business Litigation Session held that the Massachusetts PFMLA's anti-retaliation provision under M.G.L. c. 175M § 9 applies only to "employers" (corporate entities), not to individual board members or co-employees. The court also rejected an aiding-and-abetting liability theory. Procedural posture: Business Litigation Session ruling on motion to dismiss; no appellate review as of the verification date. The holding establishes the scope of MA PFML defendant exposure — anti-retaliation reaches the employer but not individual officers.

DFML enforcement — Massachusetts

DFML's 2026 mandatory workplace poster includes expanded anti-retaliation language and updated rates. Public-facing enforcement guidance is published at mass.gov/lists/department-of-family-and-medical-leave.

EDD (CA) PFL audits

EDD routinely audits employers for SDI/PFL contribution compliance under Cal. Unemp. Ins. Code §§ 1126-1141 (assessment procedures). Penalties for willful non-compliance plus interest. PFML enforcement in California is primarily audit-driven (employer remittance) rather than class-action driven — no single high-profile reporter-level case at the multi-million-dollar level analogous to wage-and-hour class actions has been litigated to a published opinion as of the verification date.

Industry-specific patterns

Multi-state professional services and technology

The largest PFML compliance gap in this vertical is contribution remittance across state lines. A NY-HQ or CA-HQ software company with engineers in WA, CO, MA, and OR owes contributions to each of those state programs independently. State agencies cross-reference benefit claims against contribution records, so a missing remittance surfaces the first time a remote employee files a claim. Centralized payroll providers that handle the remittance are the defensive structure.

Healthcare and home health

Healthcare generates a disproportionate share of PFML claims — staff exposed to patients catch what patients have, and home-health workers care for family members with the same serious conditions they see at work. The compliance trap unique to healthcare is contribution attribution for traveling-nurse and agency-placement staff, who may work across three or four state lines in a single quarter. Most state programs include carve-outs for healthcare staffing arrangements (e.g., Cal. Unemp. Ins. Code § 656 — exclusions from employer status); confirm against the state agency's enforcement guidance before assuming the home state covers the contribution.

Retail and hospitality

High turnover masks PFML obligations — most workers quit before they'd ever file a claim, so employers under-estimate the exposure. But contributions are remitted on every covered employee from day one regardless of whether they claim, and the wage-based eligibility threshold (e.g., Cal. Unemp. Ins. Code § 2652 — $300+ in base-period wages subject to SDI deductions) is low enough that even short-tenure workers may qualify. The retroactive exposure is small per employee but compounds across high-turnover workforces.

Construction and trades

Variable hours and seasonal employment create base-period earnings volatility, which is the PFML-specific enforcement angle for this industry. A worker with strong earnings in two quarters and weak earnings in two others may qualify in some claim windows but not others, and the state agency audits the base-period earnings calculation when a benefit dispute arises. Documentation of hours per state per quarter is the defense.

Government and unionized workforces

CBAs typically grant more generous leave than the state PFML floor, but the layer-cake creates its own enforcement risk: the state law is the floor, the CBA is the ceiling, and government employers often have a pre-existing paid-leave system that pre-dates the state PFML statute. Reconciling all three is the compliance trap — letting the CBA's more-generous benefit displace the state PFML claim doesn't relieve the employer of the contribution obligation.

FAQ

Does federal law require paid family or medical leave?

No. The Family and Medical Leave Act of 1993, 29 U.S.C. §§ 2601-2654, guarantees only twelve weeks of unpaid job-protected leave (26 weeks for military caregiver leave under § 2612(a)(3)), and only at employers with 50+ employees within a 75-mile radius (29 CFR § 825.110(a)(3)). Paid leave at the federal level is limited to specific federal employees under Public Law 116-92 (the Federal Employee Paid Leave Act). All paid family or medical leave for private-sector workers comes from state law.

Which states are paying PFML benefits in 2026?

Thirteen jurisdictions — twelve states plus the District of Columbia. California, Colorado, Connecticut, Delaware, District of Columbia, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, and Washington. Maryland and Virginia have enacted programs but are not yet paying benefits (Maryland contributions Jan. 1, 2027 / benefits Jan. 3, 2028; Virginia contributions Apr. 1, 2028 / benefits Dec. 1, 2028).

Which state's PFML program covers a remote employee?

The state where the employee performs substantially all work, not the employer's headquarters state. Washington (RCW 50A.10.025) and Oregon (ORS 657B.020) explicitly apply the unemployment-insurance localization test by reference; most other PFML states apply the same test by administrative practice. A Texas-headquartered company with a remote employee in Washington owes Washington PFML contributions for that employee.

Does state PFML run concurrently with FMLA?

Yes. Per DOL Opinion Letter FMLA2025-01-A (Jan. 14, 2025), the employer must designate FMLA leave for any event that qualifies under both statutes, even when the employee is receiving state PFML benefits. The FMLA's 12-week clock runs concurrently. The FMLA substitution provision under 29 U.S.C. § 2612(d) does not apply to weeks for which the employee receives PFML wage replacement.

Are PFML benefits taxable?

Family leave benefits are included in the employee's gross income (state must issue Form 1099). Medical leave benefits are generally not wages under the third-party-sick-pay rules but the state must still issue Form 1099 — see IRS Rev. Rul. 2025-4, 2025-4 I.R.B. 561 (Jan. 15, 2025). Employee contributions are withheld after-tax and may be deductible as state income tax under I.R.C. § 164. Employer pick-ups of the employee share are taxable wages to the employee.

Can an employer use a private plan instead of the state program?

Yes, in most states. Massachusetts, New York, New Jersey, Washington, Oregon, Colorado, Delaware, Minnesota, and Maine all permit state-approved private plans (insurer or self-insured) that meet or exceed the state benefit at no greater employee cost. Annual re-approval, financial-soundness reviews, and benefit-equivalence checks are the standard agency-side hooks. When approval lapses or is denied retroactively, the employer typically owes contributions to the state plus owes the employees who paid into the disapproved plan.

What anti-retaliation protections exist for PFML use?

Most state PFML statutes carry their own anti-retaliation provision with a private right of action and attorney fees: M.G.L. c. 175M § 9 (MA), RCW 50A.40.010 (WA), C.R.S. § 8-13.3-509(3) (CO), N.Y. Workers' Comp. L. § 203-b (NY), N.J.S.A. 43:21-39.6 (NJ FLI), ORS 657B.060 (OR), Conn. Gen. Stat. § 31-51pp (CT), Minn. Stat. § 268B.09 (MN). Laughlin v. BinStar, Inc., 2025 Mass. Super. LEXIS 36 (Mass. Super. Ct., Suffolk Cnty., Bus. Litig. Sess. 2025), held that the MA PFMLA's anti-retaliation provision reaches the corporate employer but not individual board members or co-employees.

What happens if an employer fails to remit PFML contributions?

The state agency typically assesses back contributions, including any employee share the employer should have withheld, plus interest plus penalties, on a per-employee, per-quarter basis going back to the date the obligation attached. The state surfaces the gap automatically when an employee files a benefit claim and the agency finds no contribution record — the enforcement agency and the benefit administrator are the same office.

If you discover you've been doing this wrong

Audit by work location. Pull every employee's actual work state (not residence, not hire state, not employer HQ). Compare to the state's PFML program — is the employee covered, and have contributions been remitted? The biggest exposure is usually distributed employees in covered states with no contribution record.
Reconcile contributions retroactively. Calculate what should have been remitted to each missed state, including any employee share the employer should have withheld. Most state agencies waive penalties for voluntary disclosure but assess back contributions plus interest. Document the calculation against each state's published rate history — rates change annually and the assessment runs at the correct rate for each year missed.
Audit FMLA designations on past PFML claims. For every PFML claim in the past 12-24 months, confirm the employee received a formal FMLA designation notice within five business days (29 CFR § 825.300(d)(1)) and that the PFML weeks were counted against the FMLA entitlement. If not, the FMLA clock didn't start — and the employer may still owe unpaid FMLA on top of the PFML.
Verify private-plan approval status. If you opted out of state PFML via a private plan, confirm the plan is currently approved by the state agency. Annual filings, rate changes, and re-approval requirements catch employers who set up a plan years ago and haven't maintained it. If approval lapsed, the employer owes contributions to the state for the lapsed period.
Gross up employer pick-ups for tax. If the employer has been paying the employee's PFML share without including the pick-up in taxable wages, amend W-2 reporting and gross up going forward. Some states require corrected wage statements; the federal piece is W-2 amendment and back FICA / FIT calculation.
Consult counsel if a retaliation claim risk exists. Termination, demotion, or attendance-point penalties tied to PFML use creates state-law exposure independent of FMLA. If any adverse action followed a recent PFML claim, get counsel involved before the employee files. Voluntary remediation (reinstatement, back pay, settlement) shrinks exposure dramatically vs. litigation.

The bottom line

PFML is state-administered social insurance, not employer-funded leave. The three structural failure modes — applying employer-headquarters rules to remote employees, treating PFML as a discretionary benefit rather than a payroll-tax obligation, and skipping FMLA designation on PFML-paid weeks — compound across employees, states, and years until a benefit-claim audit surfaces the gap. The single highest-leverage move for a distributed workforce is auditing every existing remote employee against their actual work-state's PFML program today, before the gap grows another quarter.

Sources