50-State Paid Family Leave & Disability Payroll Tax Directory
Compare state-mandated Paid Family and Medical Leave (PFML) payroll tax rates, State Disability Insurance (SDI / TDI), employer vs employee splits, taxable wage caps, and private opt-outs (Updated for 2026).
| State | Program Name | Total Premium Rate | Employer / Employee Split | 2026 Taxable Wage Base Cap |
|---|---|---|---|---|
| California | CA SDI / PFL | 1.10% (SDI + PFL) | 100% Employee Paid | No Cap (Unlimited Wages) |
| New York | NY PFL + DBL | 0.373% PFL + $0.60/wk DBL | Employee Paid (DBL capped) | $93,843 Wage Cap (NY SAWW) |
| Washington | WA PFML | 0.74% Combined | 71.4% Employee / 28.6% Employer | $168,600 (SS Wage Base) |
| Colorado | CO FAMLI | 0.90% Combined | 50% Employee / 50% Employer | $168,600 (SS Wage Base) |
| New Jersey | NJ FLI + TDI | 0.09% FLI + 0.00% TDI | FLI (Employee) / TDI (Experience Rated) | $161,400 Wage Cap |
| Massachusetts | MA PFML | 0.88% Combined | Family (100% EE) / Med (60% ER, 40% EE) | $168,600 (SS Wage Base) |
| Oregon | Paid Leave Oregon | 1.00% Combined | 60% Employee / 40% Employer | $168,600 (SS Wage Base) |
| Connecticut | CT Paid Leave (CTPL) | 0.50% | 100% Employee Paid | $168,600 (SS Wage Base) |
| Rhode Island | RI TDI / TCI | 1.10% Combined | 100% Employee Paid | $87,000 Wage Cap |
| Hawaii | HI TDI | 0.50% Max Withholding | Employee max 0.5% / Employer pays rest | $1,374.80/wk max wage |
| Minnesota | MN Paid Leave (2026) | 0.88% Combined | 50% Employee / 50% Employer | $168,600 (SS Wage Base) |
| Maryland | MD FAMLI (2026) | 0.90% Combined | 50% Employee / 50% Employer | $168,600 (SS Wage Base) |
| Delaware | DE Paid Leave (2026) | 0.80% Combined | 50% Employee / 50% Employer | $168,600 (SS Wage Base) |
| Maine | ME Paid Leave (2026) | 1.00% Combined | 50% Employee / 50% Employer (15+ EE) | $168,600 (SS Wage Base) |
| Texas | Voluntary Private Plans | 0.00% (No State Mandate) | None | N/A |
| Florida | Voluntary Private Plans | 0.00% (No State Mandate) | None | N/A |
| Illinois | Paid Leave for All Workers | Accrual Mandate (No Payroll Tax) | Employer Paid Time Off | N/A |
| North Carolina | Voluntary Private Plans | 0.00% (No State Mandate) | None | N/A |
| Georgia | Voluntary Private Plans | 0.00% (No State Mandate) | None | N/A |
| Arizona | Voluntary Private Plans | 0.00% (No State Mandate) | None | N/A |