state

State paid family and medical leave: which states deduct, how much, and what shows on the stub

10 min read · published 2026-05-05 · updated 2026-05-05

Eleven jurisdictions now run a payroll-funded paid family/medical leave program. The deduction is small per paycheck but consistent — and it is often misread as a mystery line. Here is the per-state breakdown for 2025.

Educational only — not advice. PayslipIQ USA provides educational guidance only. It is not legal, tax, accounting, payroll, employment, credit, financial, or consumer reporting advice. Results are estimates based on the information you enter or upload and may be incomplete, outdated, or inaccurate. PayslipIQ USA does not verify income, certify payroll accuracy, determine legal violations, or confirm that money is owed. PayslipIQ is independent and not affiliated with the IRS, SSA, U.S. Department of Labor, any state tax agency, employer, or payroll provider. Always confirm with your employer, payroll department, the IRS, your state labor or revenue agency, a CPA, attorney, or another qualified professional before acting.Figures reflect tax year 2025. Last verified 2025-04-01. Rules and limits may change.

What PFML is and is not

PFML is a state-run insurance program for paid time off when you have a baby, care for a sick family member, or are seriously ill yourself. It is funded by a small payroll deduction (sometimes split with employers, sometimes employee-only). It is not the same as the federal FMLA, which guarantees unpaid job-protected leave.

States and DC with worker-funded PFML or PFL in 2025

California (CA PFL — funded via SDI)
Connecticut (CT PFML)
Colorado (FAMLI)
District of Columbia (DC PFL — employer-funded; not on the employee stub)
Maine (PFML — premium begins 2025)
Massachusetts (MA PFML)
Minnesota (Paid Leave — premium begins 2026)
New Jersey (NJ FLI)
New York (NY PFL)
Oregon (Paid Leave Oregon)
Rhode Island (RI TCI)
Washington (WA PFML)

How the line is named on your stub

Names vary by employer: "PFL," "PFML," "FAMLI," "FLI," "TCI," "Paid Leave," or even just the state code plus "Leave." If you see a small consistent deduction labelled with one of these terms in a covered state, that is what it is.

Why the dollar amount changes year to year

PFML programs adjust their premium rate annually based on actuarial reviews. WA and OR re-rate every year. CA SDI eliminated its taxable wage cap in 2024, raising the take-home impact for high earners. Always verify the current rate at your state agency.

Programs that are EMPLOYER-only and do not show on your stub

DC PFL is employer-funded — you should NOT see a deduction. Some smaller programs in HI (TDI is employee+employer in HI) and AK (no PFML) are different. A line labelled "PFML" in DC or AK is usually a misclassified item — worth a question for payroll.

How PFML interacts with other deductions

PFML premiums are typically pre-tax for federal but post-tax for some state purposes. Treatment varies — confirm with your benefits team. The effect on net pay is small but compounds across the year.