Family and medical leave contribution rates for employers

Employers are responsible for remitting family and medical leave contributions on behalf of employees. Employers with fewer than 25 covered individuals will not be required to pay the employer’s contribution, but will still need to remit payment to the Department of Family and Medical Leave.

Table of Contents

Contribution rate split for employers with 25 or more covered individuals

Breakdown of how the total contribution (.75%) is split among medical leave contribution (.62%) and family leave contribution (.13%).

Visual breakdown explained

Employers with 25 or more covered individuals will be required to remit a contribution to the Department of Family and Medical Leave of 0.75% of eligible payroll. This contribution can be split between covered individuals payroll deductions and an employer contribution and will support both types of leave.

Family leave

Up to 100% of the family leave contribution can be deducted from a covered individual's wages.

Medical leave

Up to 40% of the medical leave contribution can be deducted from a covered individual's wages. Employers are responsible for contributing the remaining 60%. 

Additional Resources

Contribution rate split for employers with fewer than 25 covered individuals

Breakdown of how the total contribution (.75%) is split among medical leave contribution (.62%) and family leave contribution (.13%).

Visual breakdown explained

Employers with fewer than 25 covered individuals must remit contributions to the Department of Family and Medical Leave but are not responsible for remitting the employer’s share.

Family leave

Up to 100% of the family leave contribution can be deducted from a covered individual's wages.

Medical leave

Up to 40% of the medical leave contribution can be deducted from a covered individual's wages. Employers don't have to contribute the remaining 60%.

Additional Resources

Contact

Phone

DFML hours of operation: 9 a.m.-5 p.m., DOR hours of operation: 8:30 a.m.-4:30 p.m.

Date published: January 23, 2019
Last updated: June 7, 2019
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