Some states have State Disability Insurance (SDI) or Family Leave contribution requirements. These additional taxes fund programs which can provide monetary benefits to your nanny if they have a qualifying life event.
California
CA requires employee contribution of SDI. Alternatively, it is allowed for employers to pay this for their employees.
CA SDI covers both Disability and Paid Family Leave claims.
Colorado
Colorado requires contribution to Family and Medical Leave Insurance Program (FAMLI) at a rate of .45% for small employers. Alternatively, it is allowed for employers to pay this on their employee’s behalf.
Total premiums must be remitted on a quarterly basis at https://famli.colorado.gov.
District of Columbia
DC requires employer funded contribution of Paid Family and Medical Leave at a rate of .26% .
Total premiums must be remitted on a quarterly basis at https://does.dc.gov/page/dc-paid-family-leave.
Massachusetts
MA requires contribution of Paid Family & Medical Leave, withheld from your nanny’s paycheck. Alternatively, it is allowed for employers to pay this on their employee’s behalf.
The rate is 0.46% for small employers. Total premiums must be remitted on a quarterly basis though the mass.gov website at https://www.mass.gov/paid-family-and-medical-leave-information-for-massachusetts-employers.
New Jersey
NJ has temporary Disability and Family Leave contribution requirements. See https://nj.gov/labor/myleavebenefits/employer/index.shtml for details.
New York
New York requires employee contribution of State Disability Insurance (SDI).
NY also requires employee contribution of Family Leave for those who work 20+ hours / week and 175 days a year.
Alternatively, it is allowed for employers to pay this for their employees.
Employers also need insurance covering Family Leave.
http://www.wcb.ny.gov/content/main/forms/PFLDocs/PFL-Employer-Fact-Sheet.pdf.
Oregon
OR requires employee contribution of Paid Family & Medical Leave rate at a rate of 0.6% for small employers.
Alternatively, it is allowed for employers to pay this on their employee’s behalf.
See https://paidleave.oregon.gov/employers-overview/ for details.
Rhode Island
Rhode Island requires employee contribution of SDI. Or employers can pay this for their employees.
See Employer responsibilities at https://dlt.ri.gov/individuals/temporary-disability-caregiver-insurance/employers.
Washington
WA requires contribution of Paid Family & Medical Leave. Alternatively, it is allowed for employers to pay this on their employee’s behalf.
The rate is 0.528582% for small employers. Total premiums must be remitted on a quarterly basis. See WA Paid Family & Medical W2 Leave guidance for details.
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