# Paid family and medical leave

> Paid family and medical leave — A state insurance program, funded by payroll contributions from employees, employers or both, that pays wage replacement during leave for a serious health condition, a new child or family care — in about a dozen states and DC, each with its own rate and wage base.

Source: https://lopifi.com/glossary/paid-family-and-medical-leave
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is paid family and medical leave?** In accounting, paid family and medical leave means a state insurance program, funded by payroll contributions from employees, employers or both, that pays wage replacement during leave for a serious health condition, a new child or family care — in about a dozen states and DC, each with its own rate and wage base.

## Also known as

- PFML

## Words this system refuses for it

- FMLA (unpaid, federal job protection)

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)