payroll programs 2026

What states deduct beyond income tax, and the most it can cost in a year

Paid family leave, temporary disability, transit taxes and employee unemployment shares - the 2026 rate, the wage cap, the employer/employee split, and the maximum a worker can pay in a year, computed from the published figures.

Income tax is not the only thing a state takes out of a paycheck. Fourteen states run their own payroll programs — paid family leave, temporary disability, a transit tax, an employee share of unemployment — each with its own rate, its own wage cap, and its own split between employer and employee.

The rate on its own does not tell an employee what it costs. A 1.13% contribution capped at a wage base is a different number from a 0.5% contribution with no cap at all. So the table below carries both, and computes the most an employee can pay in a year.

What actually comes out of the check, beyond income tax

19 employee-side payroll programs across 13 states are on file, each read from the document linked in its row. The last column is the most an employee can pay into that program in a full year - rate times the employee share times the wage cap - which is the number the rate alone does not tell you. Where our specification carries no wage cap, the column reads not carried and the yearly figure is left uncomputed: a cap being absent from our data is not the same statement as no cap existing, and we will not publish the second while holding only the first.

StateProgramRateEmployee shareWage capMax a year, employeeRead
WashingtonWA Paid Family & Medical Leave (employee share)1.13%71%$184,500$1,4892026-08-07 read
OregonPaid Leave Oregon (employee share)1%60%$184,500$1,1072026-08-12 read
Rhode IslandTemporary Disability Insurance (TDI/TCI)1.1%100%$100,000$1,1002026-08-12 read
ConnecticutCT Paid Leave0.5%100%$184,500$9222026-08-09 read
MassachusettsMA Paid Family & Medical Leave (employee share)0.46%100%$184,500$8492026-08-07 read
MinnesotaMN Paid Leave (employee share) - new 20260.88%50%$185,000$8142026-08-05 read
ColoradoCO FAMLI (employee share)0.88%50%$184,500$8122026-08-07 read
New JerseyNJ family leave insurance (FLI)0.23%100%$171,100$3942026-08-05 read
HawaiiTemporary Disability Insurance (TDI)0.5%100%$78,010$3902026-08-12 read
New JerseyNJ disability insurance (TDI)0.19%100%$171,100$3252026-08-05 read
AlaskaAlaska unemployment insurance (employee share)0.5%100%$54,200$2712026-08-07 read
New JerseyNJ unemployment + workforce funds (employee)0.425%100%$44,800$1902026-08-05 read
CaliforniaCA State Disability Insurance (SDI)1.3%100%not carriednot computed2026-08-06 read
New YorkNY Paid Family Leave0.432%100%not carriednot computed2026-08-06 read
New YorkNY disability insurance (DBL)0.5%100%not carriednot computed2026-08-06 read
OregonOregon Statewide Transit Tax0.1%100%not carriednot computed2026-08-12 read
PennsylvaniaLocal Services Tax (typical max)variesnot statednot carriednot computed2026-08-08 read
PennsylvaniaPA unemployment (employee share)0.07%100%not carriednot computed2026-08-08 read
WashingtonWA Cares Fund (long-term care)0.58%100%not carriednot computed2026-08-07 read

States where we verified there is nothing to deduct

A comparison is only half done if it lists what exists and stays silent on what does not. These states have no mandatory employee-side payroll program in 2026, read from the document linked in each row.

This table carries the programs our specs verify. A state absent from both tables is one we have not yet confirmed either way - we would rather leave a gap than imply a completeness we have not measured.

Where these numbers come from

Every row is read from the agency document linked beside it, on the date shown. The maximum yearly cost is computed from those three published figures — rate, employee share, wage cap — and from nothing else. When a program has no wage cap, the column says so instead of showing a number that would be wrong.

These are the same specifications that drive every state calculator on this site, and they are re-read on a schedule: when a source document changes, it is flagged for a human re-check rather than republished on its own. The method, and what it does not cover, is on the methodology page; what an employer has to set up around these programs is on the employer guide.