diff --git a/changelog.d/state-paid-leave-2027-rates.changed.md b/changelog.d/state-paid-leave-2027-rates.changed.md new file mode 100644 index 00000000000..d09d52004f0 --- /dev/null +++ b/changelog.d/state-paid-leave-2027-rates.changed.md @@ -0,0 +1 @@ +Update 2027 state paid leave premiums: Colorado FAMLI 0.86%, Washington Paid Leave 1.2% with a 29.3% employer share, New York Paid Family Leave 0.452% with a $451.81 cap, and the New Jersey TDI and FLI worker wage base of $177,100; cite the sources confirming unchanged 2027 rates for Delaware, Maine, Connecticut and WA Cares. diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml index 8cf7b0988d6..60387c3c5ea 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml @@ -2,6 +2,7 @@ description: Employee-side Colorado FAMLI contribution rate. values: 2023-01-01: 0.0045 2026-01-01: 0.0044 + 2027-01-01: 0.0043 metadata: period: year @@ -10,5 +11,11 @@ metadata: reference: - title: Colorado Revised Statutes Section 8-13.3-507 href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 + - title: Colorado Revised Statutes 2026, Section 8-13.3-507 (3)(c) (the FAMLI director sets the premium rate by rule from 2027) + href: https://olls.info/crs/crs2026-title-08.pdf#page=391 + - title: Colorado FAMLI Division, 7 CCR 1107-1 Section 1.4 (1)(A) as adopted effective January 1, 2027 (premium rate of 0.86% for 2027), page 6 + href: https://drive.google.com/file/d/1ih2RZtnTt3ypByUBNIr38B-rFcojo5O4/view#page=6 + - title: Colorado Department of Labor and Employment, FAMLI announces lower premium rate starting in 2027 (October 6, 2026) + href: https://cdle.colorado.gov/press-releases/press-release-colorados-family-and-medical-leave-insurance-famli-announces-lower - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml index 0b2605dfba1..a39f5caa6ff 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml @@ -2,6 +2,7 @@ description: Employer-side Colorado FAMLI contribution rate. values: 2023-01-01: 0.0045 2026-01-01: 0.0044 + 2027-01-01: 0.0043 metadata: period: year @@ -10,5 +11,11 @@ metadata: reference: - title: Colorado Revised Statutes Section 8-13.3-507 href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 + - title: Colorado Revised Statutes 2026, Section 8-13.3-507 (3)(c) (the FAMLI director sets the premium rate by rule from 2027) + href: https://olls.info/crs/crs2026-title-08.pdf#page=391 + - title: Colorado FAMLI Division, 7 CCR 1107-1 Section 1.4 (1)(A) as adopted effective January 1, 2027 (premium rate of 0.86% for 2027), page 6 + href: https://drive.google.com/file/d/1ih2RZtnTt3ypByUBNIr38B-rFcojo5O4/view#page=6 + - title: Colorado Department of Labor and Employment, FAMLI announces lower premium rate starting in 2027 (October 6, 2026) + href: https://cdle.colorado.gov/press-releases/press-release-colorados-family-and-medical-leave-insurance-famli-announces-lower - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 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 index 6685da4dc7b..dcdfe438c58 100644 --- 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 @@ -11,3 +11,5 @@ metadata: href: https://www.cga.ct.gov/current/pub/chap_557.htm - title: Connecticut Paid Leave - Remit Contributions href: https://www.ctpaidleave.org/remit-contributions + - title: CT Paid Leave Authority Board of Directors, minutes of September 10, 2026 (vote to maintain the 0.5% contribution rate), page 2 + href: https://www.ctpaidleave.org/-/media/ctpl/pages/meetings-and-agendas/board-of-directors/sept-bod-2026/091026-bod-meeting-minutes.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/family_caregiver_rate.yaml b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/family_caregiver_rate.yaml index 5891a379379..4c8854e7344 100644 --- a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/family_caregiver_rate.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/family_caregiver_rate.yaml @@ -10,3 +10,5 @@ metadata: reference: - title: Delaware Code Title 19 Section 3705 href: https://delcode.delaware.gov/title19/c037/ + - title: 19 DE Admin. Code 1401 Section 6.6 (current rates renew automatically at the rates stated in the Act unless the regulation is modified, with 90 days' notice), page 12 + href: https://regulations.delaware.gov/api/AdminCode/title19/1401/00210f3e-ef84-497b-9a91-a75be01be99f#page=12 diff --git a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/medical_rate.yaml b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/medical_rate.yaml index 37d4d972aa2..63bd418cdde 100644 --- a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/medical_rate.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/medical_rate.yaml @@ -10,3 +10,5 @@ metadata: reference: - title: Delaware Code Title 19 Section 3705 href: https://delcode.delaware.gov/title19/c037/ + - title: 19 DE Admin. Code 1401 Section 6.6 (current rates renew automatically at the rates stated in the Act unless the regulation is modified, with 90 days' notice), page 12 + href: https://regulations.delaware.gov/api/AdminCode/title19/1401/00210f3e-ef84-497b-9a91-a75be01be99f#page=12 diff --git a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/parental_rate.yaml b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/parental_rate.yaml index ef5033cf0f2..40b91ee49f5 100644 --- a/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/parental_rate.yaml +++ b/policyengine_us/parameters/gov/states/de/tax/payroll/paid_leave/parental_rate.yaml @@ -10,3 +10,5 @@ metadata: reference: - title: Delaware Code Title 19 Section 3705 href: https://delcode.delaware.gov/title19/c037/ + - title: 19 DE Admin. Code 1401 Section 6.6 (current rates renew automatically at the rates stated in the Act unless the regulation is modified, with 90 days' notice), page 12 + href: https://regulations.delaware.gov/api/AdminCode/title19/1401/00210f3e-ef84-497b-9a91-a75be01be99f#page=12 diff --git a/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employee_rate.yaml b/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employee_rate.yaml index 2362bbc2745..b4692f08177 100644 --- a/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employee_rate.yaml @@ -12,3 +12,5 @@ metadata: href: https://legislature.maine.gov/legis/statutes/26/title26sec850-F.html - title: Employers Guide to Maine PFML Contributions href: https://www.maine.gov/paidleave/docs/2024/EmployersGuidetoMainePFMLContributions.pdf#page=11 + - title: Maine Department of Labor, Maine Paid Family and Medical Leave Employer FAQ (2026), question 4 (contribution rate for calendar years 2025-2027), page 2 + href: https://www.maine.gov/paidleave/docs/2026/employers/faq/employerFAQenglish.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employer_rate.yaml b/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employer_rate.yaml index 2b055d20979..b88e1dbba1a 100644 --- a/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employer_rate.yaml +++ b/policyengine_us/parameters/gov/states/me/tax/payroll/paid_leave/employer_rate.yaml @@ -12,3 +12,5 @@ metadata: href: https://legislature.maine.gov/legis/statutes/26/title26sec850-F.html - title: Employers Guide to Maine PFML Contributions href: https://www.maine.gov/paidleave/docs/2024/EmployersGuidetoMainePFMLContributions.pdf#page=11 + - title: Maine Department of Labor, Maine Paid Family and Medical Leave Employer FAQ (2026), question 4 (contribution rate for calendar years 2025-2027), page 2 + href: https://www.maine.gov/paidleave/docs/2026/employers/faq/employerFAQenglish.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/nj/tax/payroll/temporary_disability_insurance/taxable_wage_base.yaml b/policyengine_us/parameters/gov/states/nj/tax/payroll/temporary_disability_insurance/taxable_wage_base.yaml index 1acbc8a24dd..73c9ec26b57 100644 --- a/policyengine_us/parameters/gov/states/nj/tax/payroll/temporary_disability_insurance/taxable_wage_base.yaml +++ b/policyengine_us/parameters/gov/states/nj/tax/payroll/temporary_disability_insurance/taxable_wage_base.yaml @@ -4,15 +4,18 @@ values: 2024-01-01: 161_400 2025-01-01: 165_400 2026-01-01: 171_100 + 2027-01-01: 177_100 metadata: period: year unit: currency-USD label: New Jersey TDI and FLI taxable wage base reference: - - title: New Jersey Unemployment Compensation Law R.S. 43:21-7 - href: https://www.nj.gov/labor/myunemployment/assets/pdfs/UI_statute.pdf#page=46 + - title: New Jersey Unemployment Compensation Law R.S. 43:21-7 (b)(4) + href: https://www.nj.gov/labor/myunemployment/assets/pdfs/UI_statute.pdf#page=47 - title: New Jersey Temporary Disability and Family Leave Insurance information for employers href: https://www.nj.gov/labor/myleavebenefits/employer/index.shtml - title: New Jersey Department of Labor and Workforce Development, Employer rate information (worker contribution rates and taxable wage bases by calendar year) href: https://www.nj.gov/labor/ea/employer-services/rate-info/ + - title: New Jersey Register, 58 N.J.R. 1978(a) (September 8, 2026), proposed N.J.A.C. 12:15-1.3 (b) setting the 2027 State Disability Benefits Fund wage base at $177,100 + href: https://www.nj.gov/labor/assets/PDFs/Legal%20Notices/Notices%20of%20Proposal/58%20N.J.R.%201978_a_.pdf#page=5 diff --git a/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/annual_max_contribution.yaml b/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/annual_max_contribution.yaml index 05bdb20ba9c..94b0f368b48 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/annual_max_contribution.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/annual_max_contribution.yaml @@ -4,6 +4,7 @@ values: 2024-01-01: 333.25 2025-01-01: 354.53 2026-01-01: 411.91 + 2027-01-01: 451.81 metadata: period: year @@ -20,3 +21,7 @@ metadata: href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2025.pdf#page=1 - title: New York Workers' Compensation Board 2026 Paid Family Leave payroll deduction notice href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2026.pdf#page=1 + - title: New York Department of Financial Services, Decision on premium rate for Paid Family Leave benefits and maximum employee contribution for coverage beginning January 1, 2027 (August 31, 2026) + href: https://www.dfs.ny.gov/apps-and-licensing/health-insurers/pfl-rate-decision-2027-page + - title: New York Workers' Compensation Board 2027 Paid Family Leave payroll deduction notice + href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2027.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/employee_rate.yaml b/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/employee_rate.yaml index b2a44cacc02..55a877bc037 100644 --- a/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/ny/tax/payroll/paid_family_leave/employee_rate.yaml @@ -4,6 +4,7 @@ values: 2024-01-01: 0.00373 2025-01-01: 0.00388 2026-01-01: 0.00432 + 2027-01-01: 0.00452 metadata: period: year @@ -20,3 +21,7 @@ metadata: href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2025.pdf#page=1 - title: New York Workers' Compensation Board 2026 Paid Family Leave payroll deduction notice href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2026.pdf#page=1 + - title: New York Department of Financial Services, Decision on premium rate for Paid Family Leave benefits and maximum employee contribution for coverage beginning January 1, 2027 (August 31, 2026) + href: https://www.dfs.ny.gov/apps-and-licensing/health-insurers/pfl-rate-decision-2027-page + - title: New York Workers' Compensation Board 2027 Paid Family Leave payroll deduction notice + href: https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2027.pdf#page=1 diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml index d2b08676258..ca0a30ede74 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml @@ -9,5 +9,7 @@ metadata: reference: - title: Revised Code of Washington Section 50B.04.080 href: https://app.leg.wa.gov/RCW/default.aspx?cite=50B.04.080 + - title: Washington Pension Funding Council, Adoption of Long-Term Services and Supports Rate (October 8, 2025), maintaining the 0.58% premium rate + href: https://leg.wa.gov/media/ohzkuk30/2025-adoption-of-long-term-services-and-supports-rate.pdf#page=1 - title: WA Cares Fund - Employer Information href: https://wacaresfund.wa.gov/employers diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml index 6d60c408ce5..5c22f3d707f 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml @@ -3,6 +3,7 @@ values: 0000-01-01: 0 2025-01-01: 0.2848 2026-01-01: 0.2857 + 2027-01-01: 0.293 metadata: period: year @@ -11,6 +12,8 @@ metadata: reference: - title: Revised Code of Washington Section 50A.10.030 href: https://app.leg.wa.gov/rcw/default.aspx?cite=50A.10.030 + - title: Washington Employment Security Department, Paid Family & Medical Leave premium rate increases to 1.2% in 2027 (October 16, 2026) + href: https://esd.wa.gov/about-us/news-release/2026/paid-family-medical-leave-premium-rate-increases-12-2027 - title: 2025 Washington Paid Leave premium rates employer mailer href: https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf#page=1 - title: 2026 Washington Paid Leave updates diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml index fec0a9dceff..4a024eab375 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml @@ -3,6 +3,7 @@ values: 0000-01-01: 0 2025-01-01: 0.0092 2026-01-01: 0.0113 + 2027-01-01: 0.012 metadata: period: year @@ -11,6 +12,8 @@ metadata: reference: - title: Revised Code of Washington Section 50A.10.030 href: https://app.leg.wa.gov/rcw/default.aspx?cite=50A.10.030 + - title: Washington Employment Security Department, Paid Family & Medical Leave premium rate increases to 1.2% in 2027 (October 16, 2026) + href: https://esd.wa.gov/about-us/news-release/2026/paid-family-medical-leave-premium-rate-increases-12-2027 - title: 2025 Washington Paid Leave premium rates employer mailer href: https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf#page=1 - title: 2026 Washington Paid Leave updates diff --git a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/payroll/nj_employee_state_payroll_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/payroll/nj_employee_state_payroll_tax.yaml index 490a7797821..e45495c1e5a 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/nj/tax/payroll/nj_employee_state_payroll_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/nj/tax/payroll/nj_employee_state_payroll_tax.yaml @@ -266,3 +266,13 @@ - 0 - 0 - 0 + +- name: New Jersey 2027 TDI and FLI worker contributions stop at the 177,100 taxable wage base. + period: 2027 + input: + employment_income: 200_000 + state_code: NJ + output: + # NJDOL's 2027 TDI and FLI taxable wage base for workers is $177,100. + nj_temporary_disability_insurance_taxable_wages: 177_100 + nj_family_leave_insurance_taxable_wages: 177_100 diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/payroll/paid_family_leave/ny_employee_paid_family_leave_contribution.yaml b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/payroll/paid_family_leave/ny_employee_paid_family_leave_contribution.yaml index fcf9e7f9676..b94764f17c4 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/payroll/paid_family_leave/ny_employee_paid_family_leave_contribution.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/ny/tax/payroll/paid_family_leave/ny_employee_paid_family_leave_contribution.yaml @@ -41,3 +41,25 @@ output: # 0.388% * 100,000 = 388.00, capped at 354.53. ny_employee_paid_family_leave_contribution: 354.53 + +- name: New York Paid Family Leave 2027 contribution is 0.452% of wages. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 60_000 + state_code: NY + output: + # 0.452% * 60,000 = 271.20, below the 2027 cap of 451.81. + ny_employee_paid_family_leave_contribution: 271.20 + # 271.20 + 31.20 Disability Benefits = 302.40. + ny_employee_state_payroll_tax: 302.40 + employee_state_payroll_tax: 302.40 + +- name: New York Paid Family Leave 2027 contribution stops at the 451.81 annual maximum. + period: 2027 + input: + employment_income: 100_000 + state_code: NY + output: + # 0.452% * 100,000 = 452.00, capped at 451.81. + ny_employee_paid_family_leave_contribution: 451.81 diff --git a/policyengine_us/tests/policy/baseline/gov/states/tax/payroll/state_paid_leave_premiums_2027.yaml b/policyengine_us/tests/policy/baseline/gov/states/tax/payroll/state_paid_leave_premiums_2027.yaml new file mode 100644 index 00000000000..b0285180f7d --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/tax/payroll/state_paid_leave_premiums_2027.yaml @@ -0,0 +1,162 @@ +# 2027 state paid leave premiums. Each 2027 expected value applies the +# published 2027 rate to wages, capped at the 2027 Social Security contribution +# and benefit base of $192,300 where the program uses it; the 2026 Colorado and +# Washington cases show the step from 2026. The default employer headcount is +# 100, so every size-based employer share applies. + +# Colorado: 7 CCR 1107-1 s. 1.4 (1)(A), as adopted effective January 1, 2027, +# sets the 2027 premium at 0.86% of wages, of which an employer may deduct up +# to half (C.R.S. 8-13.3-507 (5)). +- name: Colorado FAMLI premium is 0.88% of wages in 2026, split evenly. + period: 2026 + input: + employment_income: 50_000 + state_code: CO + output: + # 50,000 * 0.44% = 220 + co_employee_famli_contribution: 220 + co_employer_famli_contribution: 220 + +- name: Colorado FAMLI premium falls to 0.86% of wages in 2027, split evenly. + period: 2027 + input: + employment_income: 50_000 + state_code: CO + output: + # 50,000 * 0.43% = 215 + co_employee_famli_contribution: 215 + co_employer_famli_contribution: 215 + co_employee_state_payroll_tax: 215 + +- name: Colorado FAMLI premiums stop at the 2027 Social Security wage base. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 250_000 + state_code: CO + output: + co_famli_taxable_wages: 192_300 + # 192,300 * 0.43% = 826.89 + co_employee_famli_contribution: 826.89 + co_employer_famli_contribution: 826.89 + +# Washington: ESD's October 16, 2026 release sets the 2027 Paid Leave premium +# at 1.2% of wages, 70.7% from employees and 29.3% from employers with 50 or +# more employees. The Pension Funding Council kept WA Cares at 0.58% of wages, +# which has no wage cap (RCW 50B.04.080). +- name: Washington Paid Leave premium is 1.13% in 2026, 71.43% from employees. + period: 2026 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 1.13% * 71.43% = 403.5795 + wa_employee_paid_leave_contribution: 403.5795 + # 50,000 * 1.13% * 28.57% = 161.4205 + wa_employer_paid_leave_contribution: 161.4205 + +- name: Washington Paid Leave premium rises to 1.2% in 2027, 70.7% from employees. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 1.2% * 70.7% = 424.20 + wa_employee_paid_leave_contribution: 424.20 + # 50,000 * 1.2% * 29.3% = 175.80 + wa_employer_paid_leave_contribution: 175.80 + # 50,000 * 0.58% = 290 + wa_employee_long_term_care_contribution: 290 + # 424.20 + 290 = 714.20 + wa_employee_state_payroll_tax: 714.20 + +- name: Washington Paid Leave premiums stop at the 2027 Social Security wage base, WA Cares does not. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 250_000 + state_code: WA + output: + wa_paid_leave_taxable_wages: 192_300 + # 192,300 * 1.2% * 70.7% = 1,631.4732 + wa_employee_paid_leave_contribution: 1_631.4732 + # 192,300 * 1.2% * 29.3% = 676.1268 + wa_employer_paid_leave_contribution: 676.1268 + # 250,000 * 0.58% = 1,450 + wa_employee_long_term_care_contribution: 1_450 + +# Delaware: 19 DE Admin. Code 1401 s. 6.6 renews the 2025-2026 rates of +# 19 Del. C. 3705 (b) unless the regulation is modified, and it has not been +# for 2027: medical 0.4%, family caregiving 0.08% and parental 0.32%, 0.8% in +# all for an employer with 25 or more employees, half deductible from wages. +- name: Delaware Paid Leave contributions stay at 0.8% of wages in 2027. + period: 2027 + input: + employment_income: 50_000 + state_code: DE + output: + de_paid_leave_contribution_rate: 0.008 + # 50,000 * 0.8% * 50% = 200 + de_employee_paid_leave_contribution: 200 + de_employer_paid_leave_contribution: 200 + +# Maine: the joint premium is 1% of wages for calendar years 2025-2027 (Maine +# DOL employer FAQ, question 4), the most 26 M.R.S. 850-F (3)(A) allows; the +# department first sets the rate for 2028 (850-F (3)(B)). +- name: Maine paid leave premium stays at 1% of wages in 2027, split evenly. + period: 2027 + input: + employment_income: 50_000 + state_code: ME + output: + # 50,000 * 0.5% = 250 + me_employee_paid_leave_contribution: 250 + me_employer_paid_leave_contribution: 250 + +# Connecticut: the CT Paid Leave Authority board voted on September 10, 2026 to +# keep the 0.5% employee contribution, capped at the Social Security +# contribution and benefit base (C.G.S. 31-49g (b)(1)). +- name: Connecticut Paid Leave contribution stays at 0.5% of wages in 2027. + period: 2027 + input: + employment_income: 50_000 + state_code: CT + output: + # 50,000 * 0.5% = 250 + ct_employee_paid_leave_contribution: 250 + +- name: Connecticut Paid Leave contribution stops at the 2027 Social Security wage base. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 250_000 + state_code: CT + output: + # 192,300 * 0.5% = 961.50 + ct_employee_paid_leave_contribution: 961.50 + +# Minnesota: DEED keeps the 2027 premium at 0.88% of covered wages, of which an +# employer may collect up to 0.44% from employees (DEED, July 31, 2026). Taxable +# wages stop at the Social Security wage base rounded to the nearest $1,000 +# (Minn. Stat. 268B.01): $192,300 rounds to $192,000. +- name: Minnesota Paid Leave employee premium stays at 0.44% of wages in 2027. + period: 2027 + input: + employment_income: 50_000 + state_code: MN + output: + # 50,000 * 0.44% = 220 + mn_employee_paid_leave_contribution: 220 + +- name: Minnesota Paid Leave premiums stop at $192,000 of wages in 2027. + period: 2027 + absolute_error_margin: 0.01 + input: + employment_income: 250_000 + state_code: MN + output: + mn_paid_leave_taxable_wages: 192_000 + # 192,000 * 0.44% = 844.80 + mn_employee_paid_leave_contribution: 844.80