Nine states (California, Colorado, Connecticut, Massachusetts, New Jersey, New York, Oregon, Rhode Island, and Washington) and the District of Columbia have a paid family and medical leave (PFML) program. Generally, these programs provide leave for an employee’s own health condition and paid family leave for bonding with a new child and caring for a seriously ill family member. This article provides an overview of each state program and highlights key changes that employers should be aware of for 2022.

ProgramApplies toLeave DurationKey Dates/ContributionOther updates for 2022
California (CA) Paid Family Leave (PFL)

Official Resources:
–CA PFL Webpage
–Employer Information
–CA PFL Frequently Asked Questions
–CA PFL Forms and Publications		Covered Employers: Any private business with 1+ employee that pays more than $100 in wages per calendar quarter

Covered Employees: Employees who have contributed to the CA SDI program through payroll deductions during the prior 5 – 18 months and who had at least $300 in wages in the first 4 of the last 5 completed calendar quarters before the start date of the claim.		Up to 8 weeksContributions: funded by 1.10% SDI contribution withheld from employee paychecks. The SDI taxable wage limit is $145,600 per employee in 2022, which means the max withholding for each employee is $1,601.60.See updates to contribution rate, taxable wage limit and withholding in prior column for 2022.
2022 Maximum weekly benefit: $1,357
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Colorado (CO) Paid Family and Medical Leave Insurance (PFMLI)

Official Resources:
–Text of CO PFMLI
–CO Department of Labor		Covered Employers: All employers, including out-of-state employers, with at least 1 employee working in CO.

Covered Employees: All employees who perform work within CO, who have been employed for 180 days, and earned at least $2,500 in wages in the year prior to taking leave.		Up to 12 weeks (16 weeks for pregnancy-related health conditions)Benefits Begin: January 2024

Contributions begin January 1, 2023: PFMLI will be funded by premiums paid by both employees and certain employers (described below). The premium will not exceed .9% of employees’ wages (capped at the Social Security wage base).

-Employees: Pay 50% of the total premium.		No additional updates to program at this time.
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Connecticut (CT) Paid Family and Medical Leave (PFML)

Official Resources:
–CT PFML Webpage
–Frequently Asked Questions
–Human Resources Toolkit		Covered Employers: Employers who employ 1 or more employees in CT.

Covered Employees: CT employees who work for Covered Employers.		Up to 12 weeks (14 weeks for pregnancy-related health conditions)Contributions began January 1, 2021: PFML will be funded by a payroll tax on covered employees, up to the Social Security taxable maximum ($147,000). The payroll tax will be a percentage of covered employees’ wages, which will not exceed 0.5%.On December 1, 2021, the Connecticut Paid Leave Authority began accepting applications for Connecticut residents who want to participate in the state’s new paid family and medical leave program. Approved applicants will be eligible to receive benefits beginning January 1, 2022.

Starting in July 2022, every employer is required to provide its employees with written notice describing the CT PFML program and their rights. Although there is no legal requirement to provide any notices or post posters before July 2022, the CT Paid Leave Authority encourages employers to share the CT PFML employee factsheet found at www.ctpaidleave.org
with their employees. The employee factsheet may be downloaded from the bottom of the “For Employees” page on the website.

2022 Maximum weekly benefit: $780 (increasing to $840 on July 1, 2022).
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Massachusetts (MA) Paid Family and Medical Leave (PFML)

Official Resources:
–MA PFML Webpage
–Employer Guide		Covered Employers: All MA employers and out-of-state employers with at least 1 MA employee.

Employer contributions depend on the number of covered individuals the employer had in the prior calendar year. For more information on determining workforce count, see Employer Tool on Calculating Workforce Count.

Covered Individuals: All employers must remit contributions on behalf of:
-All MA W-2 employees (including full time, part time and seasonal employees); and
-MA 1099 contractors (but only if the employer’s MA workforce consisted of more than 50% of 1099 MA contractors in the prior calendar year).		Up to 12 weeks (26 weeks for a service member)
Up to 20 weeks for own serious medical leave		Contributions:
–Employers with more than 25 covered individuals in the prior calendar year: required to remit a contribution of 0.68% of eligible wages, up to the Social Security limit ($142,800). Employers will be able to deduct up to 40% for medical leave and up to 100% for family leave from employee wages.
–Employers with fewer than 25 covered individuals in the prior calendar year: must remit an effective contribution rate of 0.378% of eligible wages.		Updated mandatory poster for 2022 now available.
On October 1, 2021, the Department of Family and Medical Leave (DFML) announced updates to contribution rates and weekly benefit amount (reflected in previous column).
2022 Maximum weekly benefit: $1,084.31
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
New Jersey (NJ) Family Leave Insurance (FLI)

Official Resources:
–NJ FLI Webpage
–Employer Toolkit		Covered Employers: Applies to employers with 30 or more employees. When counting the number of employees, all employees, whether located in NJ or not, are included.

Covered Employees: Employees who have worked at least 1 year and at least 1,000 hours during the last 12 months.		Up to 12 weeks.Contributions: funded by payroll deductions, currently set for 2022 at 0.14% of the first $151,900 earned during the calendar year (max deduction in 2022 is $212.66).2022 Maximum weekly benefit: $993
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
New York (NY) Paid Family Leave (PFL)

Official Resources:
–NY PFL Webpage
–Model Handbook Language
–Model Payroll Deduction Notice		Covered Employers: A business who employs 1 or more employees in the state of NY for 30 or more days in a calendar year.

Covered Employees: Employees who work for covered employers are eligible to take PFL for a qualifying event if they:
-regularly work 20+ hours per week and have worked more than 26 consecutive weeks; or
-regularly work less than 20 hours per week, though have worked more than 175 working days

It does not matter where the employer is headquartered or where the employee lives.		Up to 12 weeks.Contributions: funded by employee contributions that are set annually by the NY State Department of Financial Services to match the cost of coverage. PFL contributions are deducted from employees’ after-tax wages. In 2022, the employee contribution is .511% of an employee’s gross weekly wages each pay period capped at the New York State Average Weekly Wage (AWW) ($1,594.57 in 2022). The maximum annual contribution is $423.71.See updates to the AWW and maximum annual employee contribution for 2022 in prior column.

2022 Maximum weekly benefit: $1,068.36

*On November 1, 2021 NY Governor Kathy Hochul signed into law an amendment to NY PFL which will allow employees to take leave to care for siblings with a serious health condition. This change will go into effect January 1, 2023.
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Oregon (OR) Paid Family and Medical Leave Insurance (PFMLI)

Official Resources:
–OR PFMLI Website
–Frequently Asked Questions		Covered Employers: All employers, including out-of-state employers, with at least 1 employee working in OR.

Covered Employees: All employees who perform work within OR.		Up to 12 weeks (14 weeks for pregnancy-related health conditions).Benefits Begin: September 2023

Contributions begin January 1, 2022: PFMLI will be funded by premiums paid by both employees and certain employers. The premium will not exceed 1% of employees’ wages, up to a set maximum of $132,900 in wages.

-Employees: Pay 60% of the total premium.
-Employers with over 25 employees: Pay 40% of the total premium.		Contributions begin January 1, 2023.

No additional updates to the program at this time.
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Rhode Island (RI) Temporary Caregivers Insurance (TCI)

Official Resources:
–RI TCI Webpage
–Employer Guide to RI TCI
–Required Posters
–Employer FAQ		Covered Employers: Applies to all employers with employees working in RI, regardless of employer size or location.

Covered Employees: An employee who works in RI and who meets the financial eligibility requirements.		Up to 4 weeks.Contributions: funded by employee’s TDI/TCI payroll deductions. The current withholding rate as of January 1, 2021 is 1.3% of the first $74,000 in earnings. These figures have not yet been released for 2022 at the time of this article.Effective July 1, 2021, maximum weekly benefits were increased to the figure below.

2022 Maximum weekly benefit: $978
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Washington (WA) Paid Family and Medical Leave (PFML)

Official Resources:
–WA PFML Webpage
–Employer Toolkit		Covered Employers: All WA employers and out-of-state employers with at least 1 WA employee.

Covered Employees: All employees working in WA.
Employee waivers: Employers may file an application for a conditional waiver for the payment of paid family and medical leave (PFML) premiums for any employee who is:
physically based outside the state;
employed in the state on a limited or temporary work schedule; and
not expected to be employed in the state for 820 hours or more in a qualifying period.		Up to 12 weeks (14 weeks for pregnancy-related health conditions).Contributions: funded by premiums paid by both employees and employers (though only employers with more than 50 WA based employees). The premium is 0.6% of employee gross wages minus any tips, up to the social security cap ($147,000 in 2022).
-Family Leave (1/3 of the total premium): Employees pay 100%
-Medical Leave (2/3 of the total premium): Employees pay 45% / Employer pays 55%

Important Note: Employers with less than 50 WA employees do not need to pay the employer portion of the premium.		See updates to contribution rate, taxable wage limit and withholding in prior column for 2022.

As of July 25, 2021, employees can use WA PFML to care for an expanded list of individuals under the amended “family member” definition to include “[a]ny individual who regularly resides in the employee’s home or where the relationship creates an expectation that the employee care for the person, and that individual depends on the employee for care.”

As of August 1, 2021, employees otherwise ineligible for WA PFML may qualify for a pandemic leave assistance employee grant, the cost of which may be offset by a grant to their employer.

2022 Maximum weekly benefit: $1,327
Program Applies to Leave Duration Key Dates/Contribution Other updates for 2022
Washington, District of Columbia (D.C.) Paid Family Leave (PFL)

Official Resources:
–D.C. PFL Webpage
–D.C. Department of Employment Services
–Employer Toolkit		Covered Employers: All D.C. employers who are required to pay unemployment insurance tax for their covered workers.

Covered Individuals: All workers who predominantly work in D.C. and no more than 50% in another jurisdiction. This may include temporary and seasonal workers.		Up to 6 weeks to care for a family member (8 weeks for parental/bonding leave).
Up to 2 weeks for own serious medical condition.		Contributions: funded by employers. The premium is a 0.62% quarterly payroll tax, based on the immediate past quarter of total wages paid. There is no cap on the amount of wages subject to the tax. Employers can submit electronic payments via the Employer Self Service Portal (ESSP) or mail checks payable to the D.C. Treasurer to the Office of Paid Family Leave.Updated mandatory notice poster now available.

2022 Maximum weekly benefit: $1,009

*Note: Employee contributions to state paid family and medical leave programs may need to be reported on employee W-2s. Employers are encouraged to review applicable state tax requirements with a tax professional.

Sequoia One PEO members may reach out to their dedicated HR Business Partner for any questions. Sequoia One systems will be updated to reflect changes to mandatory contribution rates for 2022 as necessary.

Sequoia clients are encouraged to reach out to our partner, ThinkHR, for all leave-related inquiries.

Additional Resources

Disclaimer: This content is intended for informational purposes only and should not be construed as legal, medical or tax advice. It provides general information and is not intended to encompass all compliance and legal obligations that may be applicable. This information and any questions as to your specific circumstances should be reviewed with your respective legal counsel and/or tax advisor as we do not provide legal or tax advice. Please note that this information may be subject to change based on legislative changes. © 2022 Sequoia Benefits & Insurance Services, LLC. All Rights Reserved

Lizet Ramirez — Lizet is a Client Compliance Manager for Sequoia One, where she works with our clients to optimize and streamline benefits compliance. In her free time, Lizet enjoys live music, travel, hiking and spa days.