Updated to reflect forthcoming amendments to paid family and medical leave rules regarding penalties for late quarterly reports and premium payments, and a new rule permitting a waiver of penalties.
Updated to reflect the requirement that employer report all separations electronically using the Division of Unemployment Insurance Employer Response Portal, beginning August 1, 2026.
Updated to reflect clarified Paid Family and Medical Leave Program FAQs #15 and #16 on PFML benefits taxation, and new FAQ #82 regarding regarding wage payments pending receipt of PFML benefits.