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1 change: 1 addition & 0 deletions changelog.d/state-paid-leave-2027-rates.changed.md
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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.
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Expand Up @@ -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
Expand All @@ -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
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Expand Up @@ -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
Expand All @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
Expand All @@ -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
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Expand Up @@ -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
Expand All @@ -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
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Expand Up @@ -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
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Expand Up @@ -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
Expand All @@ -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
Expand Down
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Expand Up @@ -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
Expand All @@ -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
Expand Down
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Expand Up @@ -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
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Expand Up @@ -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
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@@ -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
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