Payroll · compared across 51 jurisdictions
States with a paid leave or disability payroll program
16 of 51: California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Maine, Maryland, Massachusetts, Minnesota, New Jersey, New York, Oregon, Rhode Island, Virginia and Washington. Every other state: no state program. Each row below links to the state’s payroll guide, where the figure is sourced to the agency.
- Paid leave payroll
- 16
- Not
- 35
- Checked
- October 13, 2026
State paid leave or disability program · 16
| State | Paid leave program | State tax on wages |
|---|---|---|
| CACalifornia | SDI 1.3% (no wage cap) | 1%–12.3%, +1% over $1M |
| COColorado | FAMLI 0.88% (split 50/50) | 4.4% flat |
| CTConnecticut | CT Paid Leave 0.5% (to SS wage base) | Graduated |
| DEDelaware | Delaware Paid Leave 0.8% (25+ employees) | Up to 6.6% |
| DCDistrict of Columbia | Paid Family Leave 0.75% (employer-paid) | 4%–10.75% (residents only) |
| HIHawaii | TDI, employee share up to 0.5% ($7.50/wk) | 1.4%–11% |
| MEMaine | PFML 1% of wages (to SS wage base) | Graduated |
| MDMaryland | FAMLI 0.9% from Jan 1, 2027 | Up to 6.5% + county 2.25%–3.30% |
| MAMassachusetts | PFML 0.88% (0.46% under 25 employees) | 5% flat + 4% over $1,107,750 |
| MNMinnesota | Paid Leave 0.88% (0.66% small employers) | 5.35% to 9.85% |
| NJNew Jersey | TDI 0.19% + FLI 0.23% (employee, to $171,100) | 1.4%–10.75% |
| NYNew York | PFL 0.432% (max $411.91); DBL 0.5% (max $0.60/wk) | 3.9%–10.9%; NYC residents add 3.078%–3.876% |
| OROregon | Paid Leave Oregon 1% | 4.75%–9.9% |
| RIRhode Island | TDI/TCI 1.1% of first $100,000 | Graduated |
| VAVirginia | PFML contributions from April 1, 2028 | Up to 5.75% |
| WAWashington | PFML 1.13% + WA Cares 0.58% | None on wages (9.9% over $1M from 2028) |
No state program · 35
- ALAlabama
- AKAlaska
- AZArizona
- ARArkansas
- FLFlorida
- GAGeorgia
- IDIdaho
- ILIllinois
- INIndiana
- IAIowa
- KSKansas
- KYKentucky
- LALouisiana
- MIMichigan
- MSMississippi
- MOMissouri
- MTMontana
- NENebraska
- NVNevada
- NHNew Hampshire
- NMNew Mexico
- NCNorth Carolina
- NDNorth Dakota
- OHOhio
- OKOklahoma
- PAPennsylvania
- SCSouth Carolina
- SDSouth Dakota
- TNTennessee
- TXTexas
- UTUtah
- VTVermont
- WVWest Virginia
- WIWisconsin
- WYWyoming
Compare the states another way.
- Federal baselineFederal payrollFederal payroll is the same in every state: FICA at 6.2% and 1.45% with a 2026 Social Security wage base of $184,500, FUTA at 6.0% on $7,000 less the state credit, deposits through EFTPS, Form 941 each quarter and W-2s by January 31.
- PayrollStates with no state income tax on wages9 of 51 — no state income tax on wages.
- PayrollStates with city, county or district payroll taxes14 of 51 — city, county or district taxes on wages.
- ReceivablesWhich states tax SaaS26 of 51 — SaaS taxable, at least in part.
- AccountingStates with no corporate income tax6 of 51 — gross receipts tax or none.
- ComplianceStates with a franchise or capital-stock tax17 of 51 — franchise or capital-stock tax.
Or see every headline figure for every state in one table on the state guides index.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.