State Disability Insurance

1.3%

Employee: 1.3%

Employer: 0%

$1,765

Minimum: $50

$1,789

No wage cap (unlimited)

01/01/26

N/A

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Paid Family Leave

1.3%

Employee: Included in SDI

Employer: 0%

$1,765

Minimum: $50

$1,789

No wage cap (unlimited)

01/01/26

N/A

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Family and Medical Leave Insurance

0.86%

Employee: Up to 0.43%

Employer: Minimum 0.43%

$1,448.02

$1,608.91

$184,500 (OASDI limit)

Benefit: 07/01/26

Contribution: 01/01/27

N/A

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Paid Family and Medical Leave

0.5%

Employee: 0.5%

Employer: 0%

$1,048.80

Minimum wage: $17.48/hour

$184,500 (Social Security wage base)

01/01/27

Effective 1/1/2027:

• Minimum wage: $17.48/hr
• Maximum weekly benefit $1,048.80
• Rate will remain at 0.50%

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Paid Family and Medical Leave

0.8%

Employee: Up to 0.5%

Employer: Up to 0.5%

$900

Minimum: $100 or employee's average weekly wage if less than $100

N/A

$184,500 (OASDI limit)

01/01/26

N/A

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Paid Family and Medical Leave

0.75%

Employee: 0%

Employer: 0.75%

$1,190

Minimum wage: $17.95/hour

No wage cap

01/01/26

N/A

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Temporary Disability Insurance

Employee: Maximum weekly deduction of $7.50 or 0.5% whichever is less

Employer: 100% or 0.5%

$871

Minimum: If the average weekly wage is less than $26, the benefit amount is equal to the average weekly wage, but not more than $14 per week

N/A

$1,500.21 (weekly wage cap)

01/01/26

N/A

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Paid Family and Medical Leave

1%

Employee: Up to 0.5%

Employer: 0.5% (15+ employees)

$1,249.12 (state average weekly wage) (rounded to $1,250 for calculations)

State average weekly wage: $1,249.12

$184,500 (OASDI limit)

Benefit: 07/01/26

Contribution: 05/01/26

Effective 07/01/26:

• State average weekly wage: $1,249.12
• Maximum weekly benefit: $1,249.12 (rounded to $1,250 for calculations)

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Paid Family and Medical Leave/Time to Care Act

0.9%

Employee: 0.45%

Employer: 0.45% (15+ employees)

$1,000

Minimum: $50

N/A

$184,500 (OASDI limit)

Benefits: 01/01/28

Contributions: 10/01/24

N/A

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Paid Family and Medical Leave

0.88%

Employee: 0.46% (medical 0.28% + family 0.18%)

Employer: 0.42% (medical only; 25+ employees)

$1,230.39

Minimum: $150

State average weekly wage: $1,992.48

$184,500 (OASDI limit)

01/01/26

N/A

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Paid Family and Medical Leave

0.88%

Employee: up to 0.44%

Employer: minimum of 0.44%

$1,423 (state average weekly wage)

Minimum: $50

State average weekly wage: $1,423

$185,000* (*Social Security wage base, rounded to the nearest $1,000 per Minnesota statute)

Contributions: 01/01/27

Benefit: 01/01/26

Effective 01/01/27:

Rate remains .88%. EE cannot contribute more than 0.44%. 

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Paid Family and Medical Leave (voluntary program)

Plan-dependent

Employee: varies

• Individual pool maximum $5/week

Employer: varies

• 50% Business Enterprise Tax credit available

$2,128.85 (60% of Social Security cap)

Minimum: plan-dependent

N/A

$184,500 (OASDI limit)

01/01/26

N/A

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Temporary Disability Insurance

Varies (experience-rated)

Employee: 0.19%

Employer: 0.10%-0.75% of employer's taxable wage base of $46,400 of annual earnings

$1,158.00 (85% of average weekly wage)

$171,100

$46,400

Contributions:

EE: 01/01/26

ER: 01/01/27

Benefits: 01/01/27

Effective July 17, 2026: Employees may elect the order of Paid Sick Leave, TDI, and FLI benefits (no overlapping benefits may be taken). TDI and FLI benefits include job restoration rights. See NJ.gov for more info.

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Family Leave Insurance

0.23%

Employee: 0.23%

Employer: 0%

$1,199 (85% of average weekly wage)

$171,100

$171,100 (employee wage cap)

Contribution and rate: 01/01/26

Wage cap/threshold: 01/01/27

Effective July 17, 2026: Employees may elect the order of Paid Sick Leave, TDI, and FLI benefits (no overlapping benefits may be taken). TDI and FLI benefits include job restoration rights. See NJ.gov for more info.

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Disability Benefits Law

0.5%

Employee: 0.5% of the first $120 of weekly wages; maximum of 60 cents per week

Employer: balance of plan costs

$170

State average weekly wage:  $1,922.25

Not tied to Social Security wage base or state average weekly wage

Uses a very low fixed weekly wage base: $120/week

Employee contribution = 0.5% of wages up to $120/week

Maximum contribution = $0.60/week

01/01/26

N/A

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Paid Family Leave

0.45%

Employee: 0.452%

Employer: 0%

$1,287.91

Minimum: $50

State average weekly wage:  $1,922.25

State average weekly wage: $1,922.25

01/01/27

N/A

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Paid Family and Medical Leave

1%

Employee: 0.6% (60% of total)

Employer: 0.4% (40%; 25+ employees)

$1,692.16

Minimum: $70.51

State average weekly wage: $1,410.13

$184,500 (OASDI limit)

Benefit: 6/28/26

Contribution: 01/01/26

Effective:
06/28/26

The Oregon maximum weekly benefit has increased as noted herein. Claimants whose PLO benefit year begins before June 28, 2026, will remain subject to the 2025 minimum and maximum WBAs for the duration of their benefit year.

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Seguro por Incapacidad No Ocupacional Temporal  (Temporary Non-Occupational Disability)

0.6%

Employee: Maximum of
0.30%

Employer: Minimum of 0.30%

$113 (non-agricultural); $55 (agricultural workers)

Minimum: $12 per week

N/A

$9,000 annual earnings cap

01/01/26

N/A

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Temporary Disability Insurance

1.10%

Employee: 1.1% (combined)

Employer: Included in combined rate

$1,150

Minimum: $148

State average weekly wage: $1,352.74

$100,000 taxable wage base

Benefit: 07/01/26

Contribution: 01/01/26

07/01/26: Changes as noted herein. For individuals
with five dependents, the TDI maximum will increase to $1,552.50 ($1,552.00 rounded to
the next lower dollar amount). 

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Temporary Caregiver Insurance

1.10%

Employee: 1.1%  (combined)

Employer: included in combined rate

$1,150

Minimum: $148

State average weekly wage: $1,352.74

$100,000 taxable wage base

Benefit: 07/01/26

Contribution: 01/01/26

07/01/26: Changes as noted herein. For individuals
with five dependents, the TDI maximum will increase to $1,552.50 ($1,552.00 rounded to
the next lower dollar amount). 

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Paid Family and Medical Leave

Plan-dependent

Employee: varies

Employer: varies

• May pay employer portion

$2,031.92

N/A: Plan-dependent (set by the insurer/employer)

Not a statutory wage cap requirement

$184,500 (OASDI limit)

01/01/26

N/A

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Paid Family and Medical Leave

1.13%

Employee: 0.81% (up to 0.21%)

Employer: 0.32% (50+ employees; up to 0.03%)

$1,727.00

Minimum: $100 or employee's actual wages if less

State average weekly wage: $1,919.00

$184,500 (OASDI limit)

Benefit: 01/01/27

Contribution: 01/01/26

N/A

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