Statutory Update: COVID-19 Legislation; 2023 PFML Benefits & Rates, Important Reminders

December 22, 2022

COVID-19 Legislation

State and Local

Emergency Paid Sick Leave Updates

California COVID-19 Supplemental Paid Sick Leave (SPSL)

California’s statewide SPSL requirements expire December 31, 2022. As of today there is no indication that they will be extended or reinstated, especially given the mayor’s October 17 announcement that the state’s COVID-19 State of Emergency will end on February 28, 2023. Any employee on leave as of the law’s expiration date may finish taking leave.

Los Angeles City, CA COVID-19 Supplemental Paid Sick Leave (SPSL)

The City of Los Angeles Office of Wage Standards’ website has been updated to reflect that, as a result of the mayor’s and the City Council’s actions to end the COVID-19 Emergency Declaration on February 1, 2023, SPSL requirements will expire on February 15, 2023.

San Francisco, CA Public Health Emergency Leave (PHEL) – Reminder

San Francisco’s permanent PHEL law became effective October 1, 2022.  Between October 1 and December 31, 2022, employers with 100 or more employees worldwide were required to make up to 40 hours of PHEL available to employees for reasons associated with the current (COVID-19) public health emergency. Beginning January 1, 2023, that entitlement increases to up to 80 hours.  More information may be found in our July 26 and September 30 Updates, as well as on the city’s Office of Labor Standards Enforcement (OSLE)’s PHEL webpage.

Colorado Public Health Emergency Leave (PHEL)

In accordance with the governor of Colorado’s November 11 Executive Order, the conditions for which PHEL may be taken during the current public health emergency have been expanded to include not only COVID-19 but also flu, respiratory syncytial virus (RSV), and similar respiratory illnesses. The expansion beyond COVID-19 does not entitle employees to an extra 80 hours of PHEL for these conditions, it simply broadens the range of conditions for which PHEL may be used.

Based on the October 13 renewal of the nationwide COVID-19 public health emergency, PHEL requirements apply until at least February 8, 2023, but will be extended if either the federal or state public health emergency declarations are renewed further. Employees may take PHEL until four weeks after the end of the public health emergency period. Guidance may be found on the Colorado Department of Labor and Employment’s HFWA webpage and in the updated INFO #6B, located here.

Employers must provide written notice of employees’ rights and responsibilities under HFWA/PHEL. Notification requirements are outlined on page 7 of INFO #6B. Providing INFO #6B to employees satisfies the individual notice requirement; the model worksite poster may be found on CDLE’s Posters webpage (see ‘Colorado Paid Leave & Whistleblower Poster’, updated June 1).

 Please see our side-by-side comparison for details on the Emergency Paid Sick Leave Laws.

Non-COVID-19 Legislation

State and Local

Paid Family and Medical Leave Updates

Important Reminders

Colorado Family and Medical Leave Insurance (CO FAMLI)

  • Contributions toward the program begin January 1, 2023 (rate information is in the table below). Benefits begin January 1, 2024.
      • The Employer FAQ instruct that FAMLI premium deductions should be taken post-tax, and reported on IRS form W-2 in Box 14, with “FAMLI” as the label.
  • Premium remittance and wage reporting are due quarterly, no later than the last day of the month immediately following the end of the quarter.  Premiums and reporting for the first quarter of 2023 will be due April 30, 2023.
  • The MyFAMLI+ Employer portal is now open for registration; employers must register before the first premium payments are due (April 30, 2023). Registration may be completed through the MyFAMLI+ Employer webpage, which also features User Guides and other resources.
  • Employers must post a notice in a prominent location in the workplace and notify its employees in writing, at hire and upon learning of an employee experiencing an event that triggers a need for leave.  The model notice may be found in the FAMLI Toolkit in multiple languages.

Private plans:

  • Applications for Private Plans are not yet being accepted; therefore, all employers subject to the law must begin contributing to the program beginning January 1, 2023.
  • Per the Private Plan rules effective December 30, 2022 (view the complete Private Plan rules here):
    • Private plan applications must be submitted to the FAMLI Division no later than 60 days prior to the requested effective date.
    • Applications must be submitted by October 31, 2023 for a January 1, 2024 effective date.
    • Employers with an approved private plan effective no later than January 1, 2024, may apply to the Division for reimbursement of premiums paid in 2023, minus the required private plan administration fee. Once an approved private plan is in effect, the employer is no longer required to remit premiums or submit wage reports, but must continue to maintain internal records.
      • If an employer collects premium contributions from its employees in 2023, and the Division later reimburses the employer for premiums remitted in 2023, the employer must reimburse its employees for any premium contributions collected, unless the terms of the approved private plan allow the employer to collect premiums from employees in 2023.
    • Private plans must cover all of the employer’s employees localized in Colorado, and provide all of the same rights, protections and benefits provided by the FAMLI Act (see section 5.3). The cost to employees covered by the private plan may not be greater than the cost charged to employees under the state plan.
    • Associated fees (per application/Colorado FEIN):
      • $500 administration fee for applications received through 2024.
      • Self-funded private plan applications must be accompanied by a surety bond, issued by a surety company authorized to transact business in Colorado, in an amount equal to one year of total premiums;
      • Beginning in 2025, an annual maintenance fee in an amount calculated by the Division based on costs arising out of the administration of the employer’s private plan.
    • Employers sponsoring self-funded private plans must establish and maintain a separate account into which all employee contributions are deposited and kept, and from which all benefits and administrative costs may be paid.
    • Private plan approvals remain in place for 8 years. However, employers will be required to submit an annual attestation that their contact information is accurate and their private continues to satisfy requirements. Surety bonds for self-funded plans must also be reviewed annually.
      • Plan renewals must be submitted no later than 60 days prior to the renewal date.
      • Notice of material changes must be provided to the Division no later than 60 days before the changes take effect.  Employees must be notified at least 30 days in advance of a change. (See section 5.13 for examples of what constitutes a material change.)

New Hampshire Paid Family and Medical Leave (NH PFML)

  • The NH PFML program begins providing benefits to state employees beginning January 1, 2023.
  • The program is voluntary for private employers.  Employers wishing to sponsor a group plan may partner with the state’s selected carrier, MetLife, or another carrier, though benefits may also be provided on a self-funded basis.
  • Employers who purchase coverage from MetLife will be eligible for a Business Enterprise Tax (BET) credit for up to 50% of the premium paid by the employer on behalf of their workers for the 6-week plan. If the 12-week plan is purchased, the employer will receive the BET tax credit equivalent for the 6-week plan.
  • Employees of employers who elect not to sponsor a group plan may purchase individual coverage directly through MetLife during the enrollment period that runs January 1 through March 2, 2023.

Eligibility:

  • Employers designated as a New Hampshire employer (i.e., with a physical presence in NH) are eligible to purchase coverage.
  • Employees working in New Hampshire for a covered employer are eligible for NH PFML benefits. Workers that are not designated as working for a NH employer are not eligible for NH PFML insurance coverage.

Benefits:

  • 60% wage replacement following a 7-day elimination period.
  • Maximum weekly benefit of 60% of SSA maximum (weekly). The 2023 SSA maximum is $160,200, making the maximum weekly benefit $1,848.46.
  • Maximum benefit duration of 6 weeks per year; group plans may offer 12 weeks.
  • Benefits for individual plans begin after a 7-month waiting period.

Reasons for Leave:

  • For the employee’s own serious health condition, when disability coverage does not apply;
  • To bond with a child during the first year of birth including placement for adoption or fostering;
  • To care for a family member with a serious health condition;
  • Any qualifying need arising out of the fact that the employee’s spouse, child, or parent is a covered military member on covered active duty;
  • To care for a covered servicemember with a serious injury or illness if the employee is the servicemember’s spouse, child, parent, or next of kin.

As noted above, the program is voluntary for private employers; however, employers opting out still have a few responsibilities:

  • Address employees’ questions and direct employees to MetLife;
  • Support the claims process by providing wage and leave information, work schedules and other benefits information to MetLife;
  • Employers with 50 or more employees must collect payroll contributions and remit premium to MetLife.
    • Upon an employee’s enrollment MetLife will notify the employer and request verification of employment. Following completion of enrollment MetLife will send a rate letter with the employee’s premium amount and remittance instructions. Although there is a 7-month waiting period for benefits, premium payment begins as of the policy effective date.
    • MetLife will send a bill/remittance statement quarterly for all premiums due.
    • Note: All communication with the employer (enrollment/deduction notification, claim notification, premium statements) will be directed to the contact the employee designates during their enrollment.  For multi-site employers this may present a challenge in that, depending on whose information the employee provides, these communications may not reach the appropriate party(-ies).  Large employers may wish to publish a communication instructing NH employees whom to designate as this contact.

More information may be found on the MetLife and NH PFML websites:

MetLife NH PFML webpage: New Hampshire Paid Family Leave (NH PFL)

NH PFML website: NH Paid Family Medical Leave

Oregon Paid Family and Medical Leave (OR PFML)

  • Contributions toward the program begin January 1, 2023 (rate information is in the table below). Benefits begin September 3, 2023.
    • Employers must hold employee contributions collected in trust for the State of Oregon and for payment to the Department of Revenue.
  • Premium remittance and wage reporting are due quarterly, no later than the last day of the month immediately following the end of the quarter.  Premiums and reporting for the first quarter of 2023 will be due April 30, 2023.
  • Employers must register on Frances Online, the portal through which employers will file OR PFML reporting, remit contributions, or apply for a Private Plan. It is also the system employees will utilize to file and track OR PFML claims beginning next September. Visit the Frances Online website for information and resources.
  • Employers must post a notice at each work site and provide it electronically or by mail to any remote workers. The model notice may be found in the Resources webpage in multiple languages.
    • The Oregon Employment Department (OED) has also provided a model notice template for employers to utilize once their Private Plan is approved and becomes effective (found under ‘More Resources’).
  • Private plans: OED began accepting OR PFML “Equivalent” plan applications on September 6.  More information on private plan requirements and the application process may be found in our September 30 Update and on the state’s Equivalent Plan and Resources webpages.

2023 PFML Benefits and Rates

California
State Disability Insurance (CA SDI) and Paid Family Leave (CA PFL)

2022

2023

Maximum Duration

SDI: 52 weeks
PFL: 8 weeks

No Change

Waiting Period

SDI: 7 days

PFL: None

Benefit Percentage

If High Quarter earnings < 1/3 of the State’s Average Quarterly Wage (SAQW): 70%


If High Quarter earnings => 1/3 of the SAQW: 60% (SAQW = 13x SAWW)

No Change


SB951 extended current benefit levels through 2024.

State Average Weekly Wage (SAWW)

$1,570

$1,651

Maximum Weekly Benefit

$1,540

$1,620

Contribution Rate
Employee-Paid

1.1%

.9%

Taxable Wage Ceiling

$145,600

$153,164

Will be eliminated in 2024 via SB951.

Maximum Employee Contribution

$1,601.60 per year

$1,378.48 per year

Required Notice

Worksite poster (Notice to Employees / DE 1857A), plus individual

Notice (DE 2515 and DE 2511) at hire and the time of need for leave


Colorado

Family and Medical Leave Insurance (CO FAMLI)

2022

2023

Maximum Duration

Benefits entitlement begins January 1, 2024

Waiting Period

Benefit Percentage

State Average Weekly Wage (SAWW)

Maximum Weekly Benefit

Contribution Rate

(Employee & Employer Paid)

Contributions begin January 1, 2023

.9%


“Small businesses” with <10 employees are not required to pay the employer contribution; employee contribution remains the same.

Maximum Employee Contribution Rate

.45%

Taxable Wage Base (SSA)

$160,200

Contribution

$1,441.80

($720.90 Employee)

per year

Required Notice

Notice posted and provided at hire and at the time of need for leave.  The 2023 model notice may be found in the FAMLI Toolkit


Connecticut

Paid Leave (CT PL)

2022

2023

Maximum Duration

12 weeks, +2 weeks for employee’s pregnancy incapacity

Family Violence: 12 days

No Change

Waiting Period

No waiting period

Benefit Percentage

95% of the employee’s Base Weekly Earnings equal to or less than 40 times the Minimum Fair Wage, plus



60% of the employee’s Base Weekly Earnings above 40 times the Minimum Fair Wage

Minimum Fair Wage (MFW)

$14/hour

(Increased from $13/hour eff. 7/1/22)

No Change for 1/1/23

Increases to $15/hour eff. 6/1/23

Maximum Weekly Benefit (60x MFW)

$840

(Increased from $780 eff. 7/1/22)

No Change for 1/1/23

Increases to $900 eff. 6/1/23

Contribution Rate

Employee-Paid

.5%

No Change

Taxable Wage Base (SSA)

$147,000

$160,200

Maximum Employee Contribution

$735 per year

$801 per year

Financial Eligibility Test

$2,325

in the highest-earning quarter of the

first 4 of the last 5 completed quarters

No Change

Required Notice

Notice posted and provided at hire, annually and at the time of need for leave.

The CT DOL has posted the Employer’s Written Notice of Employee’s Rights under CTFMLA and CTPL template on its website


Delaware

Paid Family and Medical Leave (DE PFML)

Contributions begin January 1, 2025; benefits entitlement begins January 1, 2026.


District of Columbia

Paid Family and Medical Leave (DC PFML)

2022

2023

Maximum Duration

Own Illness: 12 weeks

(Increased from 6 weeks eff. 10/1/22)

Family Care: 12 weeks

(Increased from 6 weeks eff. 10/1/22)

Bonding: 12 weeks

(Increased from 8 weeks eff. 10/1/22)

Pre-natal Medical Leave: 2 weeks

Combined maximum: 12 weeks in a 52-week period (potential for 14 weeks Pre-natal and Parental combined)

No Change

Waiting Period

None

Benefit Formula

If EAWW* =< 150% of DC min. wage x 40: 90%


If EAWW > 150% of DC min. wage x 40: 90% of 150% of DC min. wage x 40 plus 50% of the difference of the EAWW and 150% of DC min. wage x 40


*Employee’s Average Weekly Wage, as defined

DC Minimum Wage

$16.10/hour

(Increased from $15.20/hour eff. 7/1/22)

No Change for 1/1/23

Maximum Weekly Benefit

$1,049

(Increased from $1,009 for leaves beginning on or after 9/25/22)

Contribution Rate

Employer-Paid

.26%

(Reduced from .62% eff. 7/122)

Maximum Contribution

No maximum

Required Notice

Notice posted and provided at hire, annually and at the time of need for leave.

The '2022 Notice to Employees' is dated 10/2022 and includes the Maximum Weekly Benefit increase and the 10/1/22 Maximum Duration changes.


Hawaii

Temporary Disability Insurance (HI TDI)

2022

2023

Maximum Duration

26 Weeks

No Change

Waiting Period

7 Days

Benefit Percentage

58%

Maximum Weekly Benefit

$697

$765

Employee Contribution Rate

Employee- and Employer-Paid; Employer pays any balance required

Up to ½ of plan costs, max .5%

No Change

Maximum Weekly Wage Base

$1,200.30

$1,318.48

Maximum Employee Contribution

$6.00 per week

$6.59 per week

Required Notice


Maryland

Paid Family and Medical Leave (MD PFML)

Contributions begin October 1, 2023; benefits entitlement begins January 1, 2025.


Massachusetts

Paid Family and Medical Leave (MA PFML)


2022

2023

Maximum Duration

Own Illness: 20 weeks


Family Care: 12 weeks


Bonding or Qualifying Exigency: 12 weeks


Injured Servicemember: 26 weeks

Combined maximum: 26 weeks in a 52-week period

No Change

Waiting Period

7 days,

except for bonding leave immediately following pregnancy disability

Benefit Formula

80% of EAWW* =< 50% of SAWW, plus


50% of EAWW > 50% of SAWW

* Employee’s Average Weekly Wage, as defined

State Average Weekly Wage (SAWW)

$1,694.24

$1,765.34

Maximum Weekly Benefit

$1,084.31

$1,129.82

Contribution Rate

Employee- and Employer-Paid


68% Total Contribution

.56% Medical, .12% Family Care



Employers with <25 employees in MA are not required to pay the employer contribution; employee contribution remains the same.

.63% Total Contribution

.52% Medical, .11% Family Care


Employers with <25 employees in MA are not required to pay the employer contribution; employee contribution remains the same.

Maximum Employee Contribution Rate

.344%

(.224% Medical, .12% Family Care)

318%

(.208% Medical, .11% Family Care)

Maximum Wage Base (SSA)

$147,000

$160,200

Maximum Contribution

$999.60 per year

(~$505.68 Employee)

$1,009.26 per year

(~$509.44 Employee)

Financial Eligibility Test

$5,700

in earnings in the 4 quarters preceding claim

$6,000

in earnings in the 4 quarters preceding claim

Required Notice

Workplace poster plus individual notice to be provided within 30 days of hire

(employee acknowledgment required) - 2023 versions are available here.

Employers are required to give notice to employees 30 days in advance of a rate change (i.e., by December 2).


New Hampshire

Paid Family and Medical Leave Insurance (NH PFML)

2022

2023

Maximum Duration

Voluntary for private employers and individuals.


Benefit amounts at right reflect those under insured plans available through MetLife beginning January 1, 2023.


Visit the NH PFML and MetLife websites for more information.

Group Plans: 6- or 12-week options

Individual: 6 weeks

Waiting Period

7 days

Benefit Percentage

60%

Taxable Wage Base (SSA)

$160,200

Maximum Weekly Benefit

(60% of SSA Taxable Wage Base (weekly))

$1,848.46


New Jersey

Temporary Disability Insurance (NJ TDI) and Family Leave Insurance (NJ FLI)

2022

2023

Maximum Duration

TDI: 26 weeks

FLI: 12 weeks

No Change

Waiting Period

TDI: 7 days*

FLI: None

* Except for bone/organ donation and during state of emergency; payment is retroactive if disability lasts longer than 21 days

Benefit Percentage

85%

Maximum Weekly Benefit

$993

$1,025

State Average Weekly Wage (SAWW)

$1,419.52

$1,465.18

Employee Taxable Wage Base

$151,900

$156,800

Employee Contribution Rate

NJ TDI is Employee- and Employer-Paid, Employer contribution rate varies;

NJ FLI is Employee-Paid

TDI: .14%

FLI: .14%

TDI: .0%

FLI: .06%

Maximum Employee Contribution

TDI: $212.66

FLI: $212.66

per year

TDI: N/A

FLI: $94.08

per year

Employer Taxable Wage Base

$39,800

$41,100

Alternative Earnings Test

$12,000 

in the first 4 of the last 5

completed quarters preceding claim

$13,000  

in the first 4 of the last 5

completed quarters preceding claim

Base Week Amount

$240

for 20 weeks

$260

for 20 weeks

Required Notice

Notice posted in the workplace and provided at hire and at the time of need for leave.


Employers with self-funded private plans must also post an "Annual Notice to Employees”. This notice must be updated annually and a copy sent to the Private Plan Compliance Section. A sample is included in the Self-Insured Private Plan Guide.


New York

Disability Benefits Law (NY DBL)

2022

2023

Maximum Duration

26 weeks

Max. 26 weeks in a 52-week period combined with NY PFL

No Change

Waiting Period

DBL: 7 days

Benefit Percentage

50%

Maximum Weekly Benefit

$170

Employee Contribution Rate

Employee- and Employer-Paid; Employer pays any balance required

.5%

Maximum Employee Contribution

$31.20 per year

Required Notice

Posted Notice of Compliance (DBL-120 for insured plans) or Certificate of Participation in Group Disability Self-Insurance (DB-120.2 for self-funded plans), as well as a Statement of Rights (DB-271S) provided at the time of need for leave.


New York

Paid Family Leave (NY PFL)

2022

2023

Maximum Duration

12 weeks

Max. 26 weeks in a 52-week period combined with NY DBL

No Change

Note: 2021’s S2928A added siblings as covered family members effective January 1, 2023

Waiting Period

None

Benefit Percentage

67%

State Average Weekly Wage (SAWW)

$1,594.57

$1,688.19

Maximum Weekly Benefit

$1,068.36

$1,131.08

 Contribution Rate

Employee-Paid

.511%

.455%

Maximum Employee Contribution

$423.71 per year

$399.43 per year

Required Notice

Posted Notice of Compliance (PFL-120 for insured plans, employers with self-funded plans may request from NY WCB), as well as a Statement of Rights (PFL-271S – 2023 version available) provided at the time of need for leave.


Oregon

Paid Family and Medical Leave (OR PFML)

2022

2023

Maximum Duration

Benefits entitlement begins

September 3, 2023

12 weeks per 12-month period, with an additional 2 weeks for pregnancy limitations.


An employee may be eligible for up to 16 weeks (18 weeks with pregnancy limitations) of paid OR PFML and unpaid OR Family Leave Act (OFLA) leave in a Benefit Year.

Waiting Period

None

Benefit Percentage

If EAWW* =< 65% of SAWW: 100%


If EAWW > 65% of SAWW: 65% of SAWW plus 50% of EAWW that is greater than SAWW



*Employee’s Average Weekly Wage, as defined

State Average Weekly Wage (SAWW)

Currently $1,224.82 (7/1/22-6/30/23)

Changes each July 1


Please Note: We previously reported the current SAWW as $1,325.24 per Bulletin No. 111 re: Workers Compensation. We apologize for any confusion.

Maximum Weekly Benefit

(120% of SAWW)

$1,469.78 based on current SAWW

Contribution Rate

(Employee and Employer Paid)

Contributions begin January 1, 2023

1.0%



Employers with <25 employees nationwide are not required to pay the employer contribution; employee

Maximum Employee Contribution Rate

.6%

Taxable Wage Base

$132,900

Maximum Contribution

$1,329

($797.40 Employee)

Required Notice

No later than January 1, 2023, employers must post the model notice (found on the Resources webpage) at each work site and provide it electronically or by mail to any remote workers.

Note: OED has also provided a model notice template for employers to utilize once their Private Plan is approved and becomes effective (found under ‘More Resources’).


Puerto Rico

Seguro por Incapacidad No Ocupacional Temporal (SINOT)

2022

2023

Maximum Duration

26 weeks

No Changes

Waiting Period

7 days,

except for hospitalization

Benefit Percentage

65%

Maximum Weekly Benefit

$113


Employee Contribution Rate

(Employee and employer paid)

.6% of first $9,000 of earnings

Maximum Contribution

.3% of first $9,000 of earnings

$27 per year

Required Notice

Worksite poster as well as individual certificate/notice of benefits


Rhode Island

Temporary Disability Insurance (RI TDI) and Temporary Caregiver Insurance (RI TCI)

2022

2023

Maximum Duration

TDI: 30 weeks

TCI: 5 weeks

Combined maximum: 30 weeks in a 52-week period

TDI: No Change

TCI: 6 weeks

Combined maximum: 30 weeks in a 52-week period

Waiting Period

TDI: None*

TCI: None

* Benefits are paid retroactively to first day if disability lasts at least 7 days

No Change

Benefit Percentage

4.62% of wages paid in the highest quarter of the Base Period

No Change

Maximum Weekly Benefit

$1,007; $1,359 with dependency allowance

(7/1/22 - 6/30/23)

Contribution Rate

Employee-Paid

1.1%

No Change

Taxable Wage Base

$81,500

$84,000

Maximum Employee Contribution

$896.50 per year

$924.00 per year

Financial Eligibility Test

$14,700 in Base Period earnings; or

  • $2,450 in at least one Base Period quarter;

  • Base Period taxable wages at least 1.5x highest quarter of earnings; and

  • $4,900 of taxable wages in Base Period.

$15,600 in Base Period earnings; or

  • $2,600 in at least one Base Period quarter;

  • Base Period taxable wages at least 1.5x highest quarter of earnings; and

  • $5,200 of taxable wages in Base Period.

Required Notice

Worksite poster

(2023 version of the Combination Poster is available here)


Washington

Paid Family and Medical Leave (WA PFML)

2022

2023

Maximum Duration

Own Illness: 12 weeks; +2 weeks for pregnancy incapacity (PI)


Family Care: 12 weeks


Combined maximum: 16 weeks in a 52-week period (18 weeks w/PI)

No Change

Waiting Period

7 days,

except for medical leave for childbirth (eff. 6/9/22), bonding leave or qualifying exigency

Benefit Formula

If EAWW* =< 1/2 SAWW: 90%


If EAWW > 1/2 SAWW: 90% of 1/2 of the SAWW plus 50% of the difference of the EAWW and 1/2 of the SAWW


*Employee’s Average Weekly Wage, as defined

State Average Weekly Wage (SAWW)

$1,475

$1,586

Maximum Weekly Benefit

Based on 90% of SAWW

$1,327

$1,427

Contribution Rate

Employee- and Employer-Paid

.6% Total Contribution


Employers with <50 employees in WA are not required to pay the employer portion of premium; employee contribution remains the same.

.8% Total Contribution


Employers with <50 employees in WA are not required to pay the employer portion of premium; employee contribution remains the same.

Maximum Employee Contribution Rate

73.22% of Total Contribution

(~.4393% of wages)

72.76% of Total Contribution

(~.582% of wages)

Maximum Wage Base (SSA)

$147,000

$160,200

Maximum Contribution

$882 Total

(~$645.80 Employee)

per year

$1,281.60 Total

(~$932.49 Employee)

per year

Required Notice

Worksite poster, plus individual Statement of Employee Rights (“Employer to Employee Notice”) at the time of need for leave (2023 version of the poster is available)

Please contact your MMA account team members with specific questions about this or other updates, and stay up to date with the latest news and information by subscribing to the MMA ADL blog: https://mma-adl.com/blog/

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