States with Paid Family Leave (PFL) or Paid Family & Medical Leave (PFML)

Paid Family Leave (PFL) and Paid Family & Medical Leave (PFML) are benefits that currently exist in several states to give partial pay to employees for their time off work taken for qualified family or medical leave.

How Gusto handles PFL and PFML

If PFL/PFML in a state is funded by employee-paid and/or employer-paid taxes that are paid to a state agency, Gusto will generally make these payments on your behalf. Visit the state's registration article to learn more about if PFML tax deductions and payments are handled by Gusto.

In some states (like MA and WA) employers can cover some, or all, of their employees' portion of the PFML tax.

If PFL/PFML is funded through private insurance carriers, Gusto will not make the premium payments to the insurance carriers on your behalf.

Reducing an employee's salary while they're taking advantage of the benefit(s)

If you need to reduce your employee’s salary while they are on PFL or PFML, schedule a compensation change in their employee profile.

PFL/PFML coverage and claims are handled exclusively through state agencies—Gusto cannot advise on the amount of coverage an employee may or may not receive from the state.

States with PFL or PFML—includes agency resources

If the state's PFL or PFML is funded by employee-paid and/or employer-paid taxes that are paid to a state agency, Gusto will generally make these payments on your behalf. Visit the state's registration article to learn more about if PFML tax deductions and payments are handled by Gusto.

State agency resource	Additional information
California	The California State Disability Insurance (SDI) program provides short-term Disability Insurance (DI) and Paid Family Leave (PFL) wage replacement benefits to eligible workers who need time off work. The city of San Francisco has additional requirements for employers.
Colorado	Starting January 1, 2023, contributions to Colorado’s FAMLI program will be shared between employers and workers. Beginning on January 1, 2023, your employers may begin deducting up to 0.45% of and employee's pay to cover the employee-portion of the FAMLI premium—some employers may choose to cover some or all of your share as an added benefit.
Connecticut	Employers are responsible for withholding and submitting payroll deductions for each employee—these deductions must be submitted to the CT Paid Leave Authority quarterly.
Delaware	Beginning Jan 1, 2025, the Family and Medical Leave Insurance Program will be funded by employer and employee contributions.
Maryland	Paid leave will be available on Jan. 1, 2025.
Massachusetts	Employers with 25 or more covered individuals in last year's workforce are responsible for making employer contributions for covered individuals in the current workforce. Employers with less than 25 covered individuals in last year's workforce do not need to make an employer contribution this year. However, you still need to send the employee portion of the contribution to the agency on their behalf.
Michigan	Covers employers who employ 50 or more individuals. Paid medical leave is accrued at a rate of 1 hour for every 35 actual hours worked. More info can be found here.
New Jersey	Workers can collect Family Leave Insurance benefits for a maximum of twelve consecutive weeks in a 12-month period, or up to eight weeks (56 individual days) in a 12-month period, if taking leave in a non-continuous manner.
New York	Most private employers with one or more employees are required to obtain Paid Family Leave insurance. Employers must: Obtain Paid Family Leave coverage. Collect employee contributions to pay for their coverage. Complete the employer portion of the Paid Family Leave request form when a worker applies for leave.
Oregon	On Jan 1, 2023, if a business has 25 or more employees, they'll start paying into the program—learn more about how Gusto handles this in the Oregon registration article.
Rhode Island	Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI) are financed entirely by payroll deductions. TDI is income support for individuals out of work for non-work-related illness or injury. TCI is income support (up to 4 weeks) for individuals out of work to care for a seriously ill child, spouse, domestic partner, parent, parent-in-law, or grandparent, or to bond with a newborn child, adopted child, or foster child.
Washington D.C.	DC Paid Family Leave is for all private-sector workers in DC, including people who work in DC but live in another state. Paid Family Leave benefit payments are funded by a quarterly payroll tax based on the immediate past quarter of gross or total wages paid, much like the Unemployment Insurance (UI) tax.
Washington	Employers of every size are required to: Collect premiums and submit reports to the state each quarter Notify employees about the program.