DELAWARE PAID LEAVE
Delaware’s Paid Family and Medical Leave (PFML) law provides up to 12 weeks of paid leave for certain parental, family care giving and medical reasons. Contributions commenced as of January 1, 2025, and the actual paid leave benefits are scheduled to start January 1, 2026.
There are exemptions to the program, and we encourage you to read the details provided in the Delaware Paid Leave Guide.
We encourage you to read this guide thoroughly, as it contains information and guidelines that must be implemented and followed as a Delaware employer.
Below is a chart that outlines the Delaware Paid Leave requirements, based on the number of employees working in the state of Delaware, along with the tax rate for each type of coverage.
Employee Count |
Required Coverages |
| 9 or Fewer Employees | The employer is not required to provide any PFML coverage but may voluntarily enroll in some or all of the lines of PFML coverage. |
| Between 10 and 24 Employees | Only required to provide Parental Leave, but can voluntarily enroll in the Medical and/or Family Caregiver/QE lines of PFML coverage. |
| 25 or more Employees | Employers must provide their employees with all the PFML coverages |
|
Parental Leave |
0.32% |
|
Medical Leave |
0.40% |
|
Family Caregiver/QE Leave |
0.08% |
Combined Coverage |
0.80% |
A registered employer will receive notices from the state of Delaware in regards to threshold changes as it relates to individual employee eligibility and/or overall PFML coverage changes depending on the number of employees you have working in the state of Delaware. Please forward all Delaware Paid Family Leave program notices to our office if you choose not to purchase private insurance for these obligations. Corporate Payroll Services does not receive these notifications in regards to your company. We will need to be made aware of these notifications so that we can help you stay in compliance with the program.
Here is a link to the FAQ document provided by the Division of Paid Leave:
https://laborfiles.delaware.gov/main/pfl/DDOL40327_Program_Overview_FAQs_v5.pdf
For further information concerning this matter or to discuss your specific situation, the contact information for the Delaware Division of Paid Leave is (302) 761-8375. You can also email PFML@Delaware.gov or visit the Delaware Paid Leave website at Paid Leave Info.
Please contact your Payroll Specialist to set up this program or if you have any questions. You will need to identify the type of coverage and if any of the employees should be exempt. Please refer to the “Employee Eligibility” section of the Delaware Paid Leave Guide.
If you are a CPS tax service customer, we will collect these taxes from you and remit them as we do all of your other payroll tax liabilities for no additional fee.
If you have received a waiver from the state of Delaware or are already providing the coverage(s) in one of the other approved methods in the Delaware Paid Leave Guide, please email your Payroll Specialist so we can exempt your account from this requirement.
