Paid Family Leave Payroll Deductions by State

A paid family leave tax is a state payroll deduction that funds wage replacement when you take time off to care for a new child, a seriously ill family member or, in many states, your own serious health condition. About a dozen states now take some form of it from employees' paychecks, including California, Colorado, Connecticut, Massachusetts, New Jersey, New York, Oregon and Washington.

The amounts are usually small, often a fraction of a percent of wages. But they add up, and since several new programs have started recently, you may see a line on your pay stub that wasn't there a year or two ago. Here is which states collect it and how to factor it into your take-home pay.

How paid family leave deductions work

Each state with a program sets a premium, usually a percentage of wages, and often splits it between employers and employees. Your employer withholds your share from each paycheck and sends it to the state fund. When you qualify for leave, you file a claim with the state program, and it pays a portion of your usual wages for a limited number of weeks.

Common features include:

• A wage cap. Many programs only charge the premium on wages up to a set limit, so contributions stop for the year once you reach it.
• An employer share. Some states split the premium, and some small employers are exempt from paying the employer part.
• Bundling with disability insurance. In some states, family leave and disability are run together or appear on the same pay stub line.

Rates, caps, eligibility and benefit levels change and differ by state, so your state's paid leave agency is the place to confirm current figures.

States with paid family leave payroll deductions

These states take an employee paid leave contribution from paychecks. The 2026 employee shares below come from each program's official site, and the PaycheckHubs calculator includes every rate listed here.

In Delaware, Maine and Minnesota the employer decides how much of the premium, if any, comes out of your pay, so the calculator can't know your amount. If your stub shows one, enter it in the "other" deductions box. Washington, D.C. and other states run their own programs or are setting them up, so check your state labor department if yours isn't listed.

Worked example: Connecticut Paid Leave

Connecticut charges employees 0.5% of wages, up to the Social Security wage base of $184,500. Here is what that looks like at two salaries, both single filers paid biweekly (26 paychecks):

The $80,000 earner pays 0.5% on every dollar. The $210,000 earner hits the $184,500 cap, so the annual total stops at about $922. Our calculator spreads that capped amount evenly across the year. In real payroll, the deduction is usually a full 0.5% of each paycheck until year-to-date wages reach the cap, and then it stops, so late-year paychecks get slightly bigger. The same thing happens with Social Security, as explained in our guide to the Social Security wage base.

These figures cover only Connecticut Paid Leave. The Connecticut paycheck calculator adds Connecticut income tax on top, as an estimate.

Paid leave vs. similar-looking deductions

Several state payroll items sit side by side on a pay stub and are easy to mix up:

• Disability insurance (SDI/TDI). Replaces wages when you can't work because of your own non-work illness or injury. See our guide to state disability insurance.
• Long-term care. Washington's WA Cares Fund takes 0.58% of wages to fund long-term care benefits. It's separate from Washington's family leave premium. For an $80,000 earner paid biweekly, WA Cares is about $17.85 per paycheck, or $464 a year.
• Transit tax. Oregon's 0.1% statewide transit tax is unrelated to Paid Leave Oregon.
• Unemployment insurance. A few states, such as Pennsylvania (0.07%), New Jersey and Alaska, have employees contribute to unemployment insurance as well.

If a line on your stub doesn't make sense, our guide on how to read your pay stub walks through the common labels.

Estimating your take-home pay with paid leave

To get a realistic net pay figure in a state with a paid leave program:

1. Run your salary through your state's calculator, such as the Washington paycheck calculator, the Massachusetts paycheck calculator or the Connecticut paycheck calculator.
2. Check the results. Paid leave premiums with a set employee rate are included automatically; in Delaware, Maine and Minnesota the share depends on your employer.
3. If your employer deducts a share the calculator can't know, find the amount on a recent pay stub and enter it in the "other" deductions box of the paycheck calculator.

The tax treatment of paid leave premiums, and of any benefits you later receive, can vary. For your own return, check the IRS or a tax professional.

Frequently Asked Questions

Is paid family leave tax mandatory?

In states with a program, covered employees generally must contribute. Some states allow employers to offer an approved private plan instead of the state plan.

How much is Connecticut's paid leave deduction?

0.5% of wages up to $184,500 in 2026, so the most an employee pays for the year is about $922.

Why did a new deduction appear on my paycheck this year?

Several programs are new or just starting to collect. Delaware's contributions and Minnesota's premiums both begin in 2026, for example.

Is WA Cares the same as Washington paid family leave?

No. WA Cares is a 0.58% long-term care contribution. Washington's Paid Family and Medical Leave premium is a separate deduction.

Sources

• Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
• Social Security Administration: Contribution and Benefit Base
• IRS Publication 15, Employer's Tax Guide

PaycheckHubs Editorial Team

Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.