MaxGhenis · Oct 19, 2026 · Oct 19, 2026 · Oct 19, 2026 · Oct 19, 2026 · Oct 19, 2026
diff --git a/changelog.d/mn-employer-paid-leave-premium.added.md b/changelog.d/mn-employer-paid-leave-premium.added.md
@@ -0,0 +1 @@
+Model the Minnesota Paid Leave employer premium, including the small employer rate and test (Minn. Stat. 268B.14, subds. 5a-5c), and include it in employer payroll taxes.
diff --git a/changelog.d/mn-employer-paid-leave-premium.removed.md b/changelog.d/mn-employer-paid-leave-premium.removed.md
@@ -0,0 +1 @@
+Remove the Minnesota Paid Leave `employee_rate` parameter, which is now derived from `rate` and `employer_minimum_share`; reforms that set it must set those instead.
diff --git a/changelog.d/payroll-employer-deduction-share.added.md b/changelog.d/payroll-employer-deduction-share.added.md
@@ -0,0 +1 @@
+Add `employer_state_payroll_premium_deduction_share`, the share of the permitted employee premium an employer deducts for Colorado FAMLI, Delaware Paid Leave, Maine and Massachusetts PFML, Minnesota Paid Leave, New York PFL and DBL, the Vermont Child Care Contribution and Washington PFML (default 1, the current full-share assumption), with the employer paying any part it does not deduct; apply Massachusetts' 2027 swap of the family and medical deduction caps and rates (Acts 2026 c. 101); and cite Conn. Gen. Stat. 31-49g(b)(1) for Connecticut's paid leave rate.
diff --git a/policyengine_us/parameters/gov/states/ct/tax/payroll/paid_leave/employee_rate.yaml b/policyengine_us/parameters/gov/states/ct/tax/payroll/paid_leave/employee_rate.yaml
@@ -7,7 +7,7 @@ metadata:
   unit: /1
   label: Connecticut employee paid leave rate
   reference:
-    - title: Connecticut General Statutes Section 31-49e
-      href: https://www.cga.ct.gov/current/pub/chap_557.htm
+    - title: Connecticut General Statutes Section 31-49g(b)(1)
+      href: https://www.cga.ct.gov/current/pub/chap_557.htm#sec_31-49g
     - title: Connecticut Paid Leave - Remit Contributions
       href: https://www.ctpaidleave.org/remit-contributions
diff --git a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/employee_share.yaml b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/employee_share.yaml
@@ -1,4 +1,4 @@
-description: Default employee share of Delaware paid leave contributions.
+description: Largest share of each Delaware Paid Leave contribution an employer may deduct from wages.
 values:
   0000-01-01: 0
   2025-01-01: 0.5

diff --git a/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/family_employee_share.yaml b/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/family_employee_share.yaml
@@ -0,0 +1,22 @@
+description: Largest share of the Massachusetts PFML family leave contribution an employer may deduct from wages.
+values:
+  0000-01-01: 0
+  2024-01-01: 1
+  # Acts 2026 c. 101 s. 26 strikes "100" in s. 6(c)(2), (d) and (e)(2) and inserts "40".
+  2027-01-01: 0.4
+
+metadata:
+  period: year
+  unit: /1
+  label: Massachusetts PFML family employee share
+  reference:
+    - title: Massachusetts General Laws Chapter 175M Section 6
+      href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175M/Section6
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator (2026 and 2027 sections, updated October 1, 2026)
+      href: https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2024 section (archived May 26, 2024)
+      href: https://web.archive.org/web/20240526092717/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2025 & 2026 section (archived December 8, 2025)
+      href: https://web.archive.org/web/20251208080415/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Acts of 2026, Chapter 101, Sections 25, 26, 43 and 45
+      href: https://malegislature.gov/Laws/SessionLaws/Acts/2026/Chapter101
diff --git a/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/family_rate.yaml b/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/family_rate.yaml
@@ -2,6 +2,8 @@ description: Massachusetts PFML family leave contribution rate.
 values:
   0000-01-01: 0
   2024-01-01: 0.0018
+  # DFML's 2027 rates swap with the deduction caps (Acts 2026 c. 101 s. 43(a)), leaving the employee and employer totals unchanged.
+  2027-01-01: 0.007
 
 metadata:
   period: year
@@ -10,9 +12,11 @@ metadata:
   reference:
     - title: Massachusetts General Laws Chapter 175M Section 6
       href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175M/Section6
-    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator (2026 and 2027 sections, updated October 1, 2026)
       href: https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2024 section (archived May 26, 2024)
       href: https://web.archive.org/web/20240526092717/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2025 & 2026 section (archived December 8, 2025)
       href: https://web.archive.org/web/20251208080415/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Acts of 2026, Chapter 101, Sections 25, 26, 43 and 45
+      href: https://malegislature.gov/Laws/SessionLaws/Acts/2026/Chapter101
diff --git a/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/medical_employee_share.yaml b/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/medical_employee_share.yaml
@@ -1,7 +1,9 @@
-description: Employee share of the Massachusetts PFML medical leave contribution.
+description: Largest share of the Massachusetts PFML medical leave contribution an employer may deduct from wages.
 values:
   0000-01-01: 0
   2024-01-01: 0.4
+  # Acts 2026 c. 101 s. 25 strikes "40" in s. 6(c)(1), (d) and (e)(1) and inserts "100".
+  2027-01-01: 1
 
 metadata:
   period: year
@@ -10,9 +12,11 @@ metadata:
   reference:
     - title: Massachusetts General Laws Chapter 175M Section 6
       href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175M/Section6
-    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator (2026 and 2027 sections, updated October 1, 2026)
       href: https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2024 section (archived May 26, 2024)
       href: https://web.archive.org/web/20240526092717/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2025 & 2026 section (archived December 8, 2025)
       href: https://web.archive.org/web/20251208080415/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Acts of 2026, Chapter 101, Sections 25, 26, 43 and 45
+      href: https://malegislature.gov/Laws/SessionLaws/Acts/2026/Chapter101
diff --git a/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/medical_rate.yaml b/policyengine_us/parameters/gov/states/ma/tax/payroll/paid_leave/medical_rate.yaml
@@ -2,6 +2,8 @@ description: Massachusetts PFML medical leave contribution rate.
 values:
   0000-01-01: 0
   2024-01-01: 0.007
+  # DFML's 2027 rates swap with the deduction caps (Acts 2026 c. 101 s. 43(a)), leaving the employee and employer totals unchanged.
+  2027-01-01: 0.0018
 
 metadata:
   period: year
@@ -10,9 +12,11 @@ metadata:
   reference:
     - title: Massachusetts General Laws Chapter 175M Section 6
       href: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175M/Section6
-    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator
+    - title: Massachusetts Paid Family and Medical Leave employer contribution rates and calculator (2026 and 2027 sections, updated October 1, 2026)
       href: https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2024 section (archived May 26, 2024)
       href: https://web.archive.org/web/20240526092717/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
     - title: Massachusetts Paid Family and Medical Leave employer contribution rates, 2025 & 2026 section (archived December 8, 2025)
       href: https://web.archive.org/web/20251208080415/https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator
+    - title: Acts of 2026, Chapter 101, Sections 25, 26, 43 and 45
+      href: https://malegislature.gov/Laws/SessionLaws/Acts/2026/Chapter101
diff --git a/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/employee_rate.yaml b/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/employee_rate.yaml
diff --git a/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/employer_minimum_share.yaml b/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/employer_minimum_share.yaml
@@ -0,0 +1,16 @@
+description: Minnesota requires employers to pay at least this share of the Paid Leave premium; employees pay the remaining portion, if any, through a wage deduction.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 0.5
+  2026-01-01: 0.5
+
+metadata:
+  period: year
+  unit: /1
+  label: Minnesota Paid Leave employer minimum premium share
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivision 3
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota Paid Leave, Premium rate and contributions ("employers can collect up to 0.44% from employees")
+      href: https://pl.mn.gov/resources/calculators/premium-rate-and-contributions
diff --git a/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/rate.yaml b/policyengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/rate.yaml
@@ -0,0 +1,20 @@
+description: Minnesota charges this Paid Leave premium rate on taxable wages for an employer participating in both the family and medical benefit programs.
+values:
+  0000-01-01: 0
+  # Statutory 0.7% (subd. 6), adjusted by the commissioner under subd. 7.
+  2026-01-01: 0.0088
+  2027-01-01: 0.0088
+
+metadata:
+  period: year
+  unit: /1
+  label: Minnesota Paid Leave premium rate
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivisions 1, 6 and 7
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota DEED confirms Paid Leave premium rate
+      href: https://mn.gov/deed/newscenter/press-releases/?id=1045-670064
+    - title: Minnesota Paid Leave, Premium rate and contributions ("For 2026 and 2027, the Paid Leave premium rate is 0.88%")
+      href: https://pl.mn.gov/resources/calculators/premium-rate-and-contributions
+    - title: Minnesota DEED, Paid Leave premium rate unchanged for 2027 (July 31, 2026)
+      href: https://content.govdelivery.com/accounts/MNDEED/bulletins/422fdf7
diff --git a/...arameters/gov/states/mn/tax/payroll/paid_leave/small_employer/employer_minimum_share.yaml b/...arameters/gov/states/mn/tax/payroll/paid_leave/small_employer/employer_minimum_share.yaml
@@ -0,0 +1,16 @@
+description: Minnesota requires small employers to pay at least this share of the full Paid Leave premium rate; employees pay the remaining portion of the small employer premium, if any, through a wage deduction.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 0.25
+  2026-01-01: 0.25
+
+metadata:
+  period: year
+  unit: /1
+  label: Minnesota Paid Leave small employer minimum premium share
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivision 5a(b)(1)
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota DEED, Paid Leave small employer premium rate designation ("Like large employers, small employers can deduct up to 0.44% of wages")
+      href: https://mn.gov/deed/assets/paid-leave-small-employer-premium-rate-designation-acc_tcm1045-716947.pdf#page=1
diff --git a/...arameters/gov/states/mn/tax/payroll/paid_leave/small_employer/max_average_wage_ratio.yaml b/...arameters/gov/states/mn/tax/payroll/paid_leave/small_employer/max_average_wage_ratio.yaml
@@ -0,0 +1,16 @@
+description: Minnesota limits the Paid Leave small employer premium rate to employers whose average wage is at most this multiple of the state's average wage in covered employment for the basis period.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 1.5
+  2026-01-01: 1.5
+
+metadata:
+  period: year
+  unit: /1
+  label: Minnesota Paid Leave small employer average wage limit ratio
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivision 5a(a)(2)
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota DEED, Paid Leave small employer premium rate designation
+      href: https://mn.gov/deed/assets/paid-leave-small-employer-premium-rate-designation-acc_tcm1045-716947.pdf#page=1
diff --git a/...gine_us/parameters/gov/states/mn/tax/payroll/paid_leave/small_employer/max_headcount.yaml b/...gine_us/parameters/gov/states/mn/tax/payroll/paid_leave/small_employer/max_headcount.yaml
@@ -0,0 +1,16 @@
+description: Minnesota limits the Paid Leave small employer premium rate to employers with at most this many employees.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 30
+  2026-01-01: 30
+
+metadata:
+  period: year
+  unit: person
+  label: Minnesota Paid Leave small employer maximum employees
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivisions 5a(a)(1) and 5b
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota DEED, Paid Leave small employer premium rate designation
+      href: https://mn.gov/deed/assets/paid-leave-small-employer-premium-rate-designation-acc_tcm1045-716947.pdf#page=1
diff --git a/...yengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/small_employer/rate_share.yaml b/...yengine_us/parameters/gov/states/mn/tax/payroll/paid_leave/small_employer/rate_share.yaml
@@ -0,0 +1,18 @@
+description: Minnesota charges small employers this share of the full Paid Leave premium rate.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 0.75
+  2026-01-01: 0.75
+
+metadata:
+  period: year
+  unit: /1
+  label: Minnesota Paid Leave small employer premium rate share
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivision 5a(b)
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota Paid Leave, Premium rate and contributions ("The Paid Leave small employer rate is 0.66%")
+      href: https://pl.mn.gov/resources/calculators/premium-rate-and-contributions
+    - title: Minnesota DEED, Paid Leave small employer premium rate designation
+      href: https://mn.gov/deed/assets/paid-leave-small-employer-premium-rate-designation-acc_tcm1045-716947.pdf#page=1
diff --git a/...meters/gov/states/mn/tax/payroll/paid_leave/small_employer/state_average_annual_wage.yaml b/...meters/gov/states/mn/tax/payroll/paid_leave/small_employer/state_average_annual_wage.yaml
@@ -0,0 +1,18 @@
+description: Minnesota compares a small employer's average wage with this statewide average annual wage in covered employment, which the Department of Employment and Economic Development calculates each year and applies to the Paid Leave basis period.
+values:
+  # Earlier years read the 2026 value; the zero rate keeps every amount at 0
+  # before 2026 unless a reform sets an earlier rate.
+  0000-01-01: 73_989
+  # Statewide average annual wage for 2025 ("$73,989 per year"), applied to
+  # 2026 premiums, whose basis period is October 2024 to September 2025.
+  2026-01-01: 73_989
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Minnesota Paid Leave state average annual wage
+  reference:
+    - title: Minnesota Statutes Section 268B.14, subdivisions 5a(a)(2) and 5b(a)
+      href: https://www.revisor.mn.gov/statutes/cite/268B.14
+    - title: Minnesota DEED, Paid Leave small employer premium rate designation, Key Terms ("The Statewide Average Annual Wage for 2025 was $73,989 per year")
+      href: https://mn.gov/deed/assets/paid-leave-small-employer-premium-rate-designation-acc_tcm1045-716947.pdf#page=2
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Model the Minnesota Paid Leave employer premium, including the small employer rate and test (Minn. Stat. 268B.14, subds. 5a-5c), and include it in employer payroll taxes.
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Remove the Minnesota Paid Leave `employee_rate` parameter, which is now derived from `rate` and `employer_minimum_share`; reforms that set it must set those instead.
Original file line number	Diff line number	Diff line change
		@@ -0,0 +1 @@
		Add `employer_state_payroll_premium_deduction_share`, the share of the permitted employee premium an employer deducts for Colorado FAMLI, Delaware Paid Leave, Maine and Massachusetts PFML, Minnesota Paid Leave, New York PFL and DBL, the Vermont Child Care Contribution and Washington PFML (default 1, the current full-share assumption), with the employer paying any part it does not deduct; apply Massachusetts' 2027 swap of the family and medical deduction caps and rates (Acts 2026 c. 101); and cite Conn. Gen. Stat. 31-49g(b)(1) for Connecticut's paid leave rate.