Paid Family & Medical Leave
State-mandated insurance for parental leave, serious illness, or family care. Common in MA, WA, CT, OR, CO.
Who pays it
Employees in states with mandated PFML programs: MA, WA, CT, OR, CO, NJ, NY (partial), CA (SDI funds it), RI, DE, MN, ME, MD.
How much
Varies by state — typically 0.4–1.0% of wages, sometimes split with employer. MA: 0.46% employee. WA: 0.74% total, 28.57% paid by employee. CT: 0.5%.
Where it appears on your W-2
Usually appears in Box 14 with a state-specific label.
Tax impact
Premium isn't federally deductible. Benefits received during leave are taxable income at the federal level, but states vary on state tax treatment.
Common questions about PFML
Is PFML the same as FMLA?
FMLA is the federal unpaid-leave protection. PFML is state-specific paid leave funded by payroll tax.
When can I use PFML benefits?
Bonding with a new child (birth/adoption), serious health condition, caring for a sick family member, military-related family leave. Eligibility and duration vary by state.
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