Over the past several years, the Paid Family and Medical Leave (PFML) landscape has expanded rapidly. A total of 13 states, plus the District of Columbia, have enacted PFML laws. While not all programs are active yet, the 2026 rollout of Delaware, Maine and Minnesota marks the next major wave of implementation. With these three additions, PFML coverage will extend across 16 jurisdictions nationwide, signaling that paid family and medical leave is no longer limited to early adopters but is steadily becoming a national standard. 

Paid family and medical leave programs introduce mandatory payroll contributions, state-run wage replacement and statutory job protections that operate alongside federal laws like the Family and Medical Leave Act (FMLA), the Americans with Disabilities Act (ADA) and the Pregnant Workers Fairness Act (PWFA). For employers, 2026 is not simply about updating payroll tables: It requires a comprehensive redesign of leave intake workflows, notice requirements, job protection determinations and state-specific policy alignment. Organizations that prepare now will avoid compliance exposure and ensure consistent, defensible leave administration when these new programs go live. 

2026 PFML Program Overviews 

Below is a clear breakdown of the three PFML programs employers must be ready for in 2026. 

Delaware – Healthy Delaware Families Act 

Benefits Begin: January 1, 2026 
Contributions Began: January 1, 2025 

Employer coverage 

The program applies to employers with at least ten employees in Delaware. Employers with 25 or more employees have different contribution requirements compared to those with 10–24 employees. 

Eligibility requirements for employees 

• Length of employment: Must have worked for their employer for at least 12 months. 
• Hours worked: Must have worked at least 1,250 hours in the 12 months leading up to the leave request. 
• Location of work: Must have worked at least 60% of their time in Delaware.  

Contribution Rates 

• Total PFML premium: 0.8% of wages contributing to the fund in the following way: 
• 0.40% medical leave 
• 0.32% parental leave 
• 0.08% family caregiving/military exigency 
• Employers must pay at least 50% of the premium and may deduct the remainder from employees. 

Covered Leave Types and Amounts 

• Parental leave: Up to 12 weeks in a 12-month period 
• Medical leave (employee’s own serious health condition): Up to 6 weeks in a 24-month period 
• Family caregiving and military exigency: Up to 6 weeks in a 24-month period 
• Combined cap: Maximum 12 weeks of paid leave in a 12-month period (parental leave cannot be stacked to exceed 12 weeks) 

Benefits 

Eligible employees can receive up to 80% of their average weekly wage, with a maximum benefit of $900 per week (as of 2026-2027).  

Job Protection 

Delaware PFML includes statutory job protection beginning in 2026. Eligible employees must be reinstated to the same or equivalent position after PFML leave, provided they meet program requirements. 

Notice Requirements 

• Employers must give employees the PFML Notice of Rights at the time of hiring, when leave is requested or when the employer becomes aware of qualifiable leave 
• If leave is foreseeable, employees must provide 30 days’ advance notice; otherwise, notice must be given as soon as practicable. 
• Employers must also post the required workplace notice. 

Official Site: https://labor.delaware.gov/delaware-paid-leave/ 

 

Maine – Paid Family and Medical Leave 

Contributions Began: January 1, 2025 
Benefits Begin: May 1, 2026 

Employer coverage 

The program applies to all employers in Maine, regardless of size, including small businesses. Employers with fewer than 15 employees have reduced contribution obligations but are still covered under the law. 

Eligibility requirements for employees 

• Length of employment: Employees must have been employed for at least 120 days prior to taking PFML leave in order to receive job protection. 
• Earnings requirement: Employees must have earned at least 6 times the state average weekly wage (SAWW) in the base period to qualify for benefits. 
• Location of work: Employees must perform work for a Maine employer (remote employees count if tied to a Maine worksite.) 

Contribution Rates 

• Employers with 15 or more employees: 1.0% of wages, split 50/50 between employer and employee (0.50% each) 
• Employers with fewer than 15 employees: 0.5% of wages, and employers may deduct the full 0.5% from employees 

Covered Leave Types and Amounts 

• Total entitlement: Up to 12 weeks combined per year 
• Structure: Single bucket: family + medical reasons draw from the same balance 
• Covered reasons: Bonding, caregiving, medical leave (including pregnancy and recovery), safety leave and military leave 

Benefits 

Eligible employees may receive a weekly benefit equal to: 

• 90% of the employee’s average weekly wage (AWW) up to 50% of SAWW 
• Plus 66% of the employees’ AWW above that amount 
• A maximum weekly benefit applies, indexed annually. 

Job Protection 
Employees employed at least 120 days prior to the start of leave are entitled to reinstatement to the same or equivalent position with equivalent pay and benefits. 

Notice Requirements 

• Employers must display a PFML workplace poster and provide written PFML information to each employee within 30 days of hire. 
• Updated notices must be redistributed if PFML policies or coverage change. 

Official Site: https://www.maine.gov/paidleave/ 

  

Minnesota – Paid Leave Program 

Contributions Begin: January 1, 2026 
Benefits Begin: January 1, 2026 

Employer coverage 

The program applies to all employers in Minnesota, regardless of size. There are no small-employer exemptions from participation, although smaller employers may pay a reduced share of the employer premium. 

Eligibility requirements for employees 

• Length of employment: Employees must be employed for at least 90 days to receive job protection. 
• Earnings requirement: Employees must have earned wages during the base period, similar to unemployment eligibility rules. 
• Location of work: Employee must work in Minnesota or be tied to a Minnesota-based worksite. 

Contribution Rates (2026) 

• Total premium: 0.88% of taxable wages 
• Employers must pay at least 50% (0.44%); employees may be charged the remaining 0.44% 
• Certain small employers may qualify for reduced employer shares 

Covered Leave Types and Amounts 

• Family leave: Up to 12 weeks per benefit year 
• Medical leave: Up to 12 weeks per benefit year 
• Combined cap: 20 weeks total (e.g., 12 weeks medical + 8 weeks family) 
• Covered reasons: Bonding, caregiving, safety leave, medical leave and qualifying military needs. 

Benefits 

Eligible employees may receive 55%–90% of their average weekly wage depending on income level, with a maximum weekly benefit tied to the Minnesota State Average Weekly Wage (SAWW), adjusted annually. 

Job Protection 

Employees employed for at least 90 days are entitled to job restoration, with reinstatement to the same or an equivalent position. 

Notice Requirements 

• Employers must post a PFML workplace poster and provide each employee with written notice of PFML rights by December 1, 2025. 
• New hires must receive PFML notice within 30 days of hire. 

Official Site: https://paidleave.mn.gov/ 

  

Maryland: Why They Postponed Implementation 

Maryland’s Time to Care Act was originally slated to begin contributions earlier, with benefits starting in 2025. However, the state postponed implementation after determining: 

• The state’s employer portal and claims infrastructure were not ready 
• Regulations were still under development 
• Employer groups and payroll vendors lacked adequate technical preparation 
• The state needed additional time to finalize contribution models and operational workflows 

Maryland remains committed to PFML but has shifted to a later, more realistic timeline to ensure proper rollout. Now, contributions are set to begin on January 1, 2027, and benefits expected to be available starting January 3, 2028 

States to Watch: PFML Expansion Beyond 2026 

As PFML becomes more normalized, several states are actively exploring implementation or expansion: 

• Illinois – Multiple PFML bills have been introduced 
• New Mexico – Is conducting ongoing state-led feasibility studies 
• Pennsylvania, Michigan and Tennessee – Have shown legislative interest and early proposal activity 
• Vermont and New Hampshire – Have enacted voluntary PFML programs with momentum toward expansion 
• Maryland – Has delayed but still moving toward full implementation 
• Oregon and Washington – Are actively revising and strengthening existing PFML laws 

Bottom Line 

2026 marks a critical inflection point in PFML administration. With Delaware, Maine and Minnesota launching programs that integrate wage replacement and statutory job protection, employers must modernize their HR processes, policies, payroll configurations and manager training. 

Organizations that prepare now will preserve compliance, prevent administrative disruption and provide a consistent, equitable leave experience across all PFML states. 

The broader trend is clear: PFML is rapidly evolving into a nationwide standard. Employers should plan for additional states to adopt mandatory programs in the next few legislative cycles. 

Need help preparing for upcoming changes—or looking to enhance your current HR processes? Get in touch with an HR professional here!

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