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 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.
Updated to reflect final rules clarifying requirements regarding permitted and prohibited pay deductions and pay rate notices, effective June 11, 2026.