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Payroll taxes

2027 paid family leave and state disability (SDI/TDI) payroll rates by state: 7 of 14 states have set them as of October 17, 2026

Published 2026-10-17 Checked 2026-10-17

As of October 17, 2026, seven of the 14 states that fund paid family and medical leave or state disability insurance through payroll contributions have set their 2027 rate: Washington 1.2% (up from 1.13%), Colorado 0.86% (down from 0.88%), Minnesota 0.88%, Maine 1%, Massachusetts 0.88%, New York Paid Family Leave 0.452%, and Maryland 0.9%, where contributions start for the first time on January 1, 2027. California, New Jersey, Rhode Island, Hawaii, Connecticut, Oregon, Delaware and the District of Columbia had not published a 2027 rate.

Programs with a 2027 rate set
7 of 14 states (WA, CO, MN, ME, MA, NY, MD)
New program in 2027
Maryland FAMLI: 0.9% of wages from January 1, 2027 (0.45% employee, 0.45% employer)
Only 2027 decrease so far
Colorado FAMLI: 0.88% to 0.86%
Largest 2027 increase so far
Washington Paid Leave: 1.13% to 1.2% (+0.07 point)
California SDI 2027
Not announced; 2026 rate is 1.3% of all wages, with no wage cap since 2024
Wage cap used by most newer programs
Social Security wage base: $184,500 (2026), $192,300 (2027)

Figures above were read from each state agency's page, notice or statute on 2026-10-17. See sources.

2026 and 2027 rates by program

In the Who pays column, the employee share is the most an employer may withhold from pay; an employer may choose to pay more. Rates are a percent of wages up to the cap shown.

ProgramWho pays2026 rate and wage cap2027 rate and wage capOfficial source
California SDI (includes Paid Family Leave)Employee only (withheld from wages)1.3% of all wages; no capNot announced as of 2026-10-17EDD, Rates and Withholding; EDD payroll taxes overview
New York Paid Family LeaveEmployee (employer may pay)0.432%; maximum $411.91 a year0.452%; maximum $451.81 a yearNY DFS rate decisions dated Aug. 29, 2025 and Aug. 31, 2026
New York disability benefits (DBL)Employee up to the limit; employer pays the rest of the plan cost0.5% of wages, no more than $0.60 a weekSame statutory limit (reported)Workers' Compensation Law section 209, as reported
New Jersey TDIWorker and employerWorker 0.19% of first $171,100; employer rate experience-rated (new employers 0.5%) on first $44,800Worker rate not announced; worker wage base $177,100; employer wage base $46,400NJDOL, Rate information
New Jersey FLIWorker only0.23% of first $171,100Rate not announced; wage base $177,100NJDOL, Rate information
Rhode Island TDI/TCIEmployee only1.1% of first $100,000; maximum $1,100Not announced as of 2026-10-17RI DLT news release, Dec. 18, 2025; 2026 UI and TDI Quick Reference
Hawaii TDIEmployer plan; employee share up to half the premiumEmployee withholding up to 0.5% of weekly wages, no more than $7.50 a week (weekly wage base $1,500.21)Not announced as of 2026-10-17DLIR Disability Compensation Division notice, Dec. 10, 2025
Washington Paid Family and Medical LeaveEmployee and employer (employers under 50 employees owe no employer share)1.13%; employee up to 71.43%; Social Security cap ($184,500)1.2%; employee up to 70.7%, employer 29.3%; Social Security cap ($192,300)ESD Paid Leave, 2027 premiums update; 2026 employer toolkit
Massachusetts PFMLEmployee and employer (under 25 employees: no employer share)0.88% (0.46% for employers under 25); Social Security cap0.88% (0.46% for employers under 25), new family/medical split; Social Security capDFML contribution rates page (updated Oct. 1, 2026); M.G.L. c. 175M, section 6
Connecticut Paid LeaveEmployee only0.5%; Social Security cap ($184,500)Rate not announced; cap follows Social Security ($192,300)CT Paid Leave Authority, Contributions
Oregon Paid LeaveEmployee 60%, employer 40% (under 25 employees: no employer share)1% of wages up to $184,500Not announced as of 2026-10-17Paid Leave Oregon, Employers overview
Colorado FAMLISplit 50/50 (9 or fewer employees: no employer share)0.88%; Social Security cap0.86%; Social Security capGovernor and CDLE release, Oct. 6, 2026; FAMLI employer page
Delaware Paid LeaveEmployer; may charge employees up to 50%0.8% (0.4% medical, 0.08% family caregiving, 0.32% parental)Not announced; the Department sets 2027 rates under 19 Del. C. 3705(b)Delaware DOL FAQ; 19 Del. C. 3705
Minnesota Paid LeaveEmployer at least 50%; employee up to 0.44%0.88% (0.66% small employers); Social Security maximum0.88% (0.66% small employers); Social Security maximumMinnesota Paid Leave employer page and premium calculator; Minn. Stat. 268B.14
Maine PFMLEmployee up to 0.5%; employers with 15 or more employees pay the rest of the 1%1% (15 or more employees) or 0.5% (fewer than 15); Social Security baseSame: rate set for 2025-2027Maine DOL employer FAQ (July 2026)
Maryland FAMLISplit 0.45%/0.45% (under 15 employees: employer remits only 50% of the rate)No contributions in 20260.9% from Jan. 1, 2027; Social Security capMaryland FAMLI, Make contributions; MD Labor FAQ (April 2026)
District of Columbia Paid Family LeaveEmployer only0.75% of wages (no cap shown by DOES)Not announced as of 2026-10-17DOES Office of Paid Family Leave, employer information
Payroll contribution rates for state paid family and medical leave and disability insurance programs, 2026 and 2027. Reported marks figures we read in a secondary report because the agency page could not be loaded. Checked 2026-10-17. Sources: the agency page, notice or statute named in each row, listed under Sources.

What changed for 2027

  • Washington raises the Paid Leave premium to 1.2% and changes the split: employees pay up to 70.7% and employers 29.3%, down from up to 71.43% for employees in 2026. The Employment Security Department says the split was changed by Second Substitute House Bill 2345 in response to IRS guidance. "Businesses classified by the Employment Security Department as having fewer than 50 employees are not required to pay the employer portion of the premium."
  • Colorado lowers FAMLI for the second year in a row: "the premium rate will drop from 0.88% in 2026 to 0.86% starting in 2027." Employers may still deduct up to half from employees.
  • Massachusetts keeps the total at 0.88% but flips which half the employer funds. Chapter 101 of the Acts of 2026 (approved June 12, 2026) swaps the 40 percent and 100 percent deduction limits in M.G.L. c. 175M, section 6. The Department of Family and Medical Leave's contribution page (updated October 1, 2026) shows the 2027 split for employers with 25 or more covered individuals: family leave 0.70% (employee up to 40%, or 0.28% of wages; employer the remaining 60%, or 0.42%) and medical leave 0.18% (employee up to 100%). The most an employer may withhold stays 0.46% of wages.
  • Minnesota, in its first full year of premiums, keeps 2027 the same: "For 2027, the rate will stay at 0.88% of covered wages, and 0.66% for Paid Leave small employers."
  • Maryland starts collecting. The rate is 0.9% of wages up to the Social Security cap: "This rate will apply to wages paid from January 1, 2027 through December 31, 2027." The first quarterly payment is due April 30, 2027, and the program's site says leave benefits start January 1, 2028.
  • New York Paid Family Leave rises to 0.452% with a $451.81 annual maximum, per the Department of Financial Services decision dated August 31, 2026.
  • New Jersey has published its 2027 wage bases ($177,100 for worker TDI and FLI contributions; $46,400 for employer TDI) but not the worker rates. Its rate page says: "2027 rates will be available later this year."

Maximum 2027 contribution per employee where both rate and cap are set

Program2027 rate2027 wage capTotal per employee at the capMost withheld from the employee
Washington Paid Leave1.2%$192,300$2,307.60$1,631.47 (70.7%)
Maine PFML (15 or more employees)1%$192,300$1,923.00$961.50 (0.5%)
Maryland FAMLI0.9%$192,300$1,730.70$865.35 (0.45%)
Massachusetts PFML (25 or more employees)0.88%$192,300$1,692.24$884.58 (0.46%)
Minnesota Paid Leave0.88%$192,300$1,692.24$846.12 (0.44%)
Colorado FAMLI0.86%$192,300$1,653.78$826.89 (half)
New York Paid Family Leave0.452%Set as an annual maximum$451.81$451.81
Computed by multiplying each 2027 rate by the 2027 Social Security wage base of $192,300 (SSA, October 14, 2026), which these programs use as their wage cap. Amounts are per employer; an employee with two jobs can reach the cap at each. Checked 2026-10-17. Sources: the state pages in the first table and SSA.

For the Social Security figure itself, see our record of the 2027 Social Security wage base.

Notes on the employee-only programs

  • California: "SDI is a deduction from employees’ wages." EDD states: "Effective January 1, 2024, all wages are subject to SDI contributions." EDD's January 2026 Disability Insurance Fund forecast projected the rate "to remain at 1.3 percent in 2027"; that is a forecast, not an announced 2027 rate.
  • Rhode Island: "TDI is paid by employees, not employers, through a payroll tax." The 2026 figures were announced December 18, 2025.
  • Connecticut: "The CT Paid Leave Board of Directors has voted to maintain the contribution rate at 0.5% for 2026." Employees contribute until they reach the Social Security limit, which makes the 2026 maximum $922.50 (0.5% of $184,500).
  • District of Columbia is the reverse: "The Paid Family Leave tax is 100% employer-funded and may not be deducted from a worker's paycheck." The 0.75% rate has applied since July 1, 2024. DOES says the Fiscal Year 2027 Budget Support Act, which shortened some leave durations from October 1, 2026, made no change to employer contributions.

Related payroll premiums and programs not on the main table

  • WA Cares Fund (Washington long-term care). A separate employee-paid premium of 0.58% of wages, reported on the same quarterly report as Paid Leave. "Note that unlike Paid Leave, premium contributions are not capped at the taxable maximum for social security." Under RCW 50B.04.080 the rate is set every two years starting January 1, 2026, at no more than 0.58%; we found no separate 2027 notice.
  • Virginia. Enacted a paid family and medical leave program in 2026. The Virginia Employment Commission lists "Payroll contributions begin: April 1, 2028", with benefits from December 1, 2028; the rate will be set by the VEC.
  • Vermont. Runs a voluntary program offered through The Hartford, not a required payroll contribution. A 2026 Vermont House workgroup document says employers could choose this option starting in 2024.
  • Puerto Rico SINOT. The Temporary Disability Benefits Act (Law 139 of 1968, as amended) sets employer and worker contributions of one-half of one percent each on the first $9,000 of a worker's wages in a year, and lets the Secretary of Labor reduce them. We did not find the current reduced rate on an official page.

What we could not confirm

  • New York: the Workers' Compensation Board's 2027 payroll deduction notice could not be loaded. The DBL limit ($0.60 a week) is from Workers' Compensation Law section 209 as reported; the Senate's law page could not be loaded.
  • California, New Jersey (worker rates), Rhode Island, Hawaii, Connecticut, Oregon, Delaware and DC 2027 rates: not on the agency pages listed under Sources as of 2026-10-17.
  • Minnesota's premium calculator page says "For Paid Leave, this means wages up to $185,000 are subject to premiums." The statute (Minn. Stat. 268B.14, subd. 4) ties the cap to the Social Security maximum, which SSA set at $184,500 for 2026. We report the statute.
  • New Hampshire's voluntary paid leave program page could not be loaded; it is not covered here.

Questions

What is the CA SDI rate for 2027?
EDD had not announced it as of October 17, 2026. The 2026 rate is 1.3% of all wages, with no wage cap. EDD's January 2026 fund forecast projected 1.3% for 2027, which is a forecast only.
What is the NYS paid family leave rate for 2027?
0.452% of wages with a maximum annual employee contribution of $451.81, per the Department of Financial Services decision dated August 31, 2026. The 2026 figures are 0.432% and $411.91.
When does Maryland paid family leave start in 2027?
Payroll contributions start January 1, 2027 at 0.9% of wages up to the Social Security cap, split 0.45% employee and 0.45% employer. The first quarterly payment is due April 30, 2027. Benefits start January 1, 2028.
What is the WA PFML premium rate for 2027?
1.2% of gross wages up to the Social Security cap, with employees paying up to 70.7% and employers 29.3%. The 2026 rate is 1.13%.
Which programs have no wage cap?
California SDI (since January 1, 2024) and the WA Cares Fund premium apply to all wages. DC's employer-paid tax is stated as a percent of the wages paid, with no cap shown by DOES.

This page is general information, not legal or tax advice. Coverage, employer size rules and private-plan options depend on the facts and the state. Related records: 2027 state unemployment wage bases and new hire reporting by state.

Sources

Source links are not affiliate links. This page is general information, not legal, tax or financial advice.

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2027 Social Security wage base: $192,300, up from $184,500 in 2026

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New hire reporting by state: deadlines and contractor rules for all 50 states and DC

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