Paid Family Leave (PFL) or Paid Family & Medical Leave (PFML)
Last updated: March 15, 2026
Paid Family Leave (PFL) is a policy designed to offer employees paid time off to attend to family matters, including the arrival of newborns or the care of seriously ill family members. Expanding on this idea, Paid Family & Medical Leave (PFML) encompasses not only family-related leave but also includes medical-related absences, such as when employees need time off for their own serious health conditions. This comprehensive approach provides financial support to employees during their periods of absence from work. Currently, these benefits are available in several states, providing partial pay to employees for qualified family or medical leave.
In instances where Paid Family Leave (PFL) or Paid Family & Medical Leave (PFML) is funded through taxes contributed by either employees or employers and directed to a state agency, Niural usually manages these payments on behalf of employers. In specific states like Massachusetts (MA) and Washington (WA), employers also have the option to cover all or a portion of their employees' PFML tax obligations.
It's important to note that the administration of PFL/PFML coverage and claims is solely under the jurisdiction of state agencies. Niural cannot offer guidance on the specific extent of coverage an employee may receive from the state. The details of coverage and the claims process are determined and regulated by the respective state agencies overseeing PFL/PFML programs.
State agency | More information |
California State Disability Insurance The city of San Francisco has additional employer-related requirements. | |
Beginning January 1, 2025, the Family and Medical Leave Insurance Program will be funded through contributions made by both employers and employees. | |
Starting January 1, 2025, paid leave will be available. | |
Employers with 25 or more covered individuals in the previous year's workforce are required to make employer contributions for the covered individuals in the current workforce. For employers with fewer than 25 covered individuals in the preceding year's workforce, making an employer contribution for the current year is optional. However, it is still necessary to remit the employee's portion of the contribution to the agency on their behalf. | |
Oregon State Registration | |
Temporary Disability Insurance and Temporary Caregiver Insurance | |
DC Paid Family Leave is applicable to all private-sector workers in Washington, DC, including those employed in the district but living in another state. The distribution of benefits for Paid Family Leave is maintained through a quarterly payroll tax, determined by the gross or total wages from the preceding quarter, mirroring the method utilized for the Unemployment Insurance (UI) tax. | |
Employers of all sizes are required to meet the following obligations: |