Aug 17, 2022

Family medical leave became law in 1993 when the federal Family Medical Leave Act (FMLA) was passed. It provided 12 weeks of unpaid, job-protected leave to care for newborns or seriously ill family members for employees who have worked at least a year for an employer with 50 or more employees. Since then, the American workforce has changed significantly, and these provisions do not meet the current needs of most family units. As a result, many states have passed or are considering legislation to expand who is covered and the benefits provided. In addition, the proposed “Build Back Better” legislation now in Congress, contains expanded paid family medical leave provisions.

State FMLA In 2022

Eleven states and the District Of Columbia have passed legislation including:

California:

• Status: Active
• Percentage of Wages: 60–70% of a worker's average weekly wage
• Maximum Weekly Benefit: Currently $1,540 (approximately 100% of the statewide average weekly wage)
• Length of Benefits: Up to 52 weeks of medical leave for any period of disability and up to eight weeks of family leave in a 12-month period (California doesn't specify a cumulative limit)
• Unpaid Waiting Period: One week (medical leave only)

Colorado:

• Status: Begins Jan. 1, 2024
• Percentage of Wages: 90% of a worker's weekly wage (up to an amount equal to 50% of the statewide average weekly wage) and 50% of a worker's weekly wage (above an amount equal to 50% of the statewide average weekly wage)
• Maximum Weekly Benefit: Initially $1,100 (adjusted annually after the first year to 90% of the statewide average weekly wage)
• Length of Benefits: Up to a maximum of 12 weeks in an application year (for medical, family, and/or safe leave, and workers with pregnancy/childbirth-related health needs may receive up to an additional four weeks of benefits)
• Unpaid Waiting Period: No

Connecticut:

• Status: Active
• Percentage of Wages: 95% of a worker's average weekly wage (up to an amount equal to 40 times the state minimum wage) and 60% of a worker's average weekly wage (above an amount equal to 40 times the state minimum wage)
• Maximum Weekly Benefit: $780 (60 times the state minimum wage)
• Length of Benefits: Up to a maximum of 12 weeks in a 12-month period (for medical and/or family leave, and workers with pregnancy/childbirth-related health needs may receive up to an additional two weeks of benefits)
• Unpaid Waiting Period: No

Delaware:

• Status: 2025/2026
• Percentage of Wages: 80% of a worker's average weekly wage
• Maximum Weekly Benefit: $900 (adjusted annually based on inflation)
• Length of Benefits: 12 weeks
• Unpaid Waiting Period: One week

District of Columbia:

• Status: Active
• Percentage of Wages: 90% of a worker's average weekly wage (up to an amount equal to 40 times 150% of the D.C. minimum wage) and 50% of a worker's average weekly wage (above an amount equal to 40 times 150% of the D.C. minimum wage)
• Maximum Weekly Benefit: $1,009 (adjusted annually based on inflation)
• Length of Benefits: Up to a maximum of eight weeks in a 52-week period (up to two weeks of medical leave, up to six weeks of caring for a sick relative, and/or up-to eight weeks of bonding with a new child)
• Unpaid Waiting Period: One week

Massachusetts:

• Status: Active
• Percentage of Wages: 80% of a worker's average weekly wage (up to an amount equal to 50% times the statewide average weekly wage and 50% of a worker's average weekly wage (above an amount equal to 50% the statewide average weekly wage)
• Maximum Weekly Benefit: $1,085.31 (adjusted annually after the first year to 64% of the statewide average weekly wage)
• Length of Benefits: Up to a maximum of 26 weeks in any benefit year (up to 20 weeks of medical leave and/or up to 12 weeks of family leave); military caregivers can receive up to 26 weeks of family leave
• Unpaid Waiting Period: One week

Maryland:

• Status: Active
• Percentage of Wages: 85% of a worker's average weekly wage
• Maximum Weekly Benefit: Currently$993 (70% of the statewide average weekly wage)
• Length of Benefits: Up to 26 weeks of medical leave for any period of disability and up to 12 weeks of family leave in a 12-month period (New Jersey doesn't specify a cumulative limit)
• Unpaid Waiting Period: One week (medical leave only; workers eligible for benefits during each of three consecutive weeks after the waiting period can also receive benefits for that week)

New Jersey:

• Status: Active
• Percentage of Wages: 85% of a worker's average weekly wage
• Maximum Weekly Benefit: Currently$993 (70% of the statewide average weekly wage)
• Length of Benefits: Up to 26 weeks of medical leave for any period of disability and up to 12 weeks of family leave in a 12-month period (New Jersey doesn't specify a cumulative limit)
• Unpaid Waiting Period: One week (medical leave only; workers eligible for benefits during each of three consecutive weeks after the waiting period can also receive benefits for that week)

New York:

• Status: Active
• Percentage of Wages: 50% of a worker's average weekly wage (medical leave) and 67% of a worker's average weekly wage (family leave)
• Maximum Weekly Benefit: $170 for medical leave and $1,068.36 for family leave (67% of the statewide average weekly wage)
• Length of Benefits: Up to a maximum of 26 weeks in a 52-week period (up to 26 weeks of medical leave for any period of disability or in any 52-week period) and/or up to 10 weeks of family leave
• Unpaid Waiting Period: One week (medical leave only)

Oregon:

• Status: Begins Sept. 3, 2023
• Percentage of Wages: 100% of a worker's average weekly wage (up to an amount equal to 65% of the statewide average weekly wage) and 50% of a worker's average weekly wage (above an amount equal to 65% of the statewide average weekly wage)
• Maximum Weekly Benefit: 120% of the statewide average weekly wage
• Length of Benefits: Up to a maximum of 12 weeks in any benefit year (for medical, family, and/or safe leave); workers with pregnancy/childbirth-related health needs may receive up to an additional two weeks of benefits
• Unpaid Waiting Period: No

Washington:

• Status: Active
• Percentage of Wages: Approximately 60% of a worker's average weekly wage (formally, 4.62% of a worker's wages in the highest-earning quarter of the base year)
• Maximum Weekly Benefit: Currently $978 (85% of the statewide average weekly wage)
• Length of Benefits: Up to a maximum of 30 weeks in a 52-week period (up to 30 weeks of medical leave and/or four weeks of family leave)
• Unpaid Waiting Period: No

Rhode Island:

• Status: Active
• Percentage of Wages: 90% of a worker's average weekly wage (up to an amount equal to 50% of the statewide average weekly wage) and 50% of a worker's average weekly wage (above an amount equal to 50% of the statewide average weekly wage)
• Maximum Weekly Benefit: Initially $1,327 (adjusted annually after the first year to 90% of the statewide average weekly wage)
• Length of Benefits: Up to a maximum of 16 weeks in a 52-week period (up to 12 weeks of medical and/or family leave); workers with pregnancy/childbirth-related health needs may receive up to an additional two weeks of benefits
• Unpaid Waiting Period: One week (medical and family leave, excluding bonding leave)

These laws are unique to each state as to who qualifies for the benefits, the nature of the benefits, and the reporting requirements.

Missouri and South Carolina are considering legislation for government employees, and Vermont passed legislation that their governor vetoed. In the absence of comprehensive federal legislation, many additional states are likely to develop their own plan.

Paid Family and Medical Leave Tax Credit

Employers that provide paid family and medical leave benefits may be eligible for the Paid Family and Medical Leave Tax Credit.

If an employer has a written policy to pay at least two weeks of family and medical leave to full-time employees who have been with the organization for a year or more. If the benefit paid was at least 50% of the employee's wages, the employer may qualify for a dollar-for-dollar tax liability reduction.

Enacted as a two-year pilot program by the Tax Cuts and Jobs Act of 2017.  The Paid Family and Medical Leave tax credit had been extended through 2020 by earlier appropriations legislation. Subsequent legislation has extended this benefit to 2025. 

Compliance

Employers will be faced with increased efforts to ensure compliance with state requirements. They will need to review their existing leave policies, begin planning for compliance with the new requirements, and prepare for the potential increase in requests for leave once the new laws take effect.

Aatrix does support state FMLA reporting, current forms, and eFiling and is available at no additional charge as part of our Unlimited eFile Package.