Alabama
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists. Alabama offers a voluntary paid leave option, allowing employers to purchase coverage through private insurers.
Alaska
Department of Revenue:
Department of Labor and Workforce Development:
Paid Family Leave:
No state-administered PFL program exists.
Arizona
Department of Revenue:
Industrial Commission of Arizona:
Oversees labor issues.
Department of Economic Security:
Handles unemployment, some labor functions.
Paid Family Leave:
No state-administered PFL program exists.
Arkansas
Department of Finance and Administration:
Includes Revenue
Department of Labor and Licensing:
Paid Family Leave:
No state-administered PFL program exists. Arkansas has a voluntary paid leave option where employers can purchase coverage through private insurers.
California
Franchise Tax Board:
Personal and corporate income tax.
Department of Tax and Fee Administration:
Sales and use, other taxes.
Labor and Workforce Development Agency:
Employment Development Department:
Includes PFL.
Paid Family Leave:
California has a mandatory Paid Family Leave (PFL) program.
Program Information:
Colorado
Department of Revenue:
Department of Labor and Employment:
Paid Family Leave:
Colorado has a mandatory Family and Medical Leave Insurance (FAMLI) program.
Program Information:
Connecticut
Department of Revenue:
Department of Labor:
Paid Family Leave:
Connecticut has a mandatory Paid Family and Medical Leave (PFML) program.
Program Information:
Delaware
Division of Revenue:
Department of Labor:
Paid Family Leave:
Delaware has a mandatory Paid Family and Medical Leave program. Payroll contributions began on January 1, 2025, and benefits are scheduled to start on January 1, 2026.
Program Information:
District of Columbia
Office of Tax and Revenue:
Department of Employment Services:
Paid Family Leave:
The District of Columbia has a mandatory Paid Family Leave program.
Program Information:
Florida
Department of Revenue:
Department of Economic Opportunity:
Now FloridaCommerce, which handles some labor functions, including unemployment.
Department of Business and Professional Regulation:
Handles some labor aspects.
Paid Family Leave:
No state-administered PFL program exists. Florida offers a voluntary paid leave option, allowing employers to purchase coverage through private insurers.
Georgia
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program for private employees. Offers paid parental leave for state employees.
Hawaii
Department of Taxation:
Department of Labor and Industrial Relations:
Paid Family Leave:
Hawaii has a Temporary Disability Insurance (TDI) law that provides partial wage replacement for employees unable to work due to their own non-work-related illness or injury, including pregnancy. It does not cover family leave to care for others in the same way as comprehensive PFL programs in other states.
TDI Information:
Idaho
State Tax Commission:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
Illinois
Department of Revenue:
Department of Labor:
Paid Family Leave:
Illinois has a mandatory Paid Leave for All Workers Act, effective January 1, 2024, requiring employers to provide paid leave that can be used for any reason, which can include family leave. This is not a specific PFL insurance program like in some other states, but a broader paid leave mandate.
Program Information:
Indiana
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
Iowa
Department of Revenue:
Department of Workforce Development:
Paid Family Leave:
No state-administered PFL program exists.
Kansas
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
Kentucky
Department of Revenue:
Labor Cabinet:
Paid Family Leave:
No state-administered PFL program exists.
Louisiana
Department of Revenue:
Workforce Commission:
Paid Family Leave:
No state-administered PFL program exists.
Maine
Revenue Services:
Department of Labor:
Paid Family Leave:
Maine has a mandatory Paid Family and Medical Leave program. Contributions begin January 1, 2025, and benefits are scheduled to start May 1, 2026.
Program Information:
Maryland
Comptroller of Maryland:
Handles revenue.
Department of Labor:
Paid Family Leave:
Maryland has a mandatory Family and Medical Leave Insurance (FAMLI) program. Contributions began October 1, 2023.
Subsequently delayed, with new implementation dates for contributions starting July 1, 2025, and benefits beginning July 1, 2026
Program Information:
Massachusetts
Department of Revenue:
Executive Office of Labor and Workforce Development:
Paid Family Leave:
Massachusetts has a mandatory Paid Family and Medical Leave (PFML) program.
Program Information:
Michigan
Department of Treasury:
Handles revenue.
Department of Labor and Economic Opportunity:
Paid Family Leave:
No state-administered PFL program exists. Michigan has a Paid Medical Leave Act (PMLA) that requires employers to provide paid sick leave, which can be used for some family care purposes, but it is not a comprehensive PFL insurance program.
PMLA Information:
Minnesota
Department of Revenue:
Department of Labor and Industry:
Paid Family Leave:
Minnesota has a mandatory Paid Family and Medical Leave program. Contributions and benefits are scheduled to begin on January 1, 2026.
Program Information:
General information often found here, or via the Department of Employment and Economic Development or DEED.
Mississippi
Department of Revenue:
Department of Employment Security:
Handles unemployment, some labor functions.
Paid Family Leave:
No state-administered PFL program exists.
Missouri
Department of Revenue:
Department of Labor and Industrial Relations:
Paid Family Leave:
No state-administered PFL program exists.
Montana
Department of Revenue:
Department of Labor & Industry:
Paid Family Leave:
No state-administered PFL program exists.
Nebraska
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
Nevada
Department of Taxation:
Office of the Labor Commissioner:
Department of Employment, Training, and Rehabilitation:
Handles unemployment.
Paid Family Leave:
Nevada has a law requiring employers with 50 or more employees to provide paid leave that can be used for any reason, including family leave. This is not a specific PFL insurance program.
Paid Leave Information:
New Hampshire
Department of Revenue Administration:
Department of Labor:
Paid Family Leave:
New Hampshire has a voluntary Paid Family and Medical Leave (PFML) plan. Employers and employees can opt in.
Program Information:
New Jersey
Division of Taxation:
Within the Department of the Treasury.
Department of Labor and Workforce Development:
Paid Family Leave:
New Jersey has a mandatory Family Leave Insurance (FLI) program.
Department of Economic Security:
New Mexico
Taxation and Revenue Department:
Department of Workforce Solutions:
Paid Family Leave:
No state-administered PFL program exists.
Note: New Mexico passed the Healthy Workplaces Act, requiring employers to provide paid sick leave, which can be used for some family care purposes, but it’s not a comprehensive PFL insurance program
Healthy Workplaces Act Info:
New York
Department of Taxation and Finance:
Department of Labor:
Paid Family Leave:
New York has a mandatory Paid Family Leave program.
Program Information:
North Carolina
Department of Revenue:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
North Dakota
Office of State Tax Commissioner:
Department of Labor and Human Rights:
Paid Family Leave:
No state-administered PFL program exists.
Ohio
Department of Taxation:
Department of Commerce:
Oversees some labor standards
Department of Job and Family Services:
Handles unemployment.
Paid Family Leave:
No state-administered PFL program exists.
Oklahoma
Tax Commission:
Department of Labor:
Paid Family Leave:
No state-administered PFL program exists.
Oregon
Department of Revenue:
Bureau of Labor and Industries (BOLI):
Paid Family Leave:
Oregon has a mandatory Paid Family Leave program.
Program Information:
Pennsylvania
Department of Revenue:
Department of Labor & Industry:
Paid Family Leave:
No state-administered PFL program exists.
Rhode Island
Division of Taxation:
Department of Labor and Training:
Paid Family Leave:
Rhode Island has a Temporary Caregiver Insurance (TCI) program, which is part of its Temporary Disability Insurance (TDI) program.
Program Information:
South Carolina
Department of Revenue:
Department of Labor, Licensing and Regulation:
Paid Family Leave:
No state-administered PFL program for private employees. Offers paid parental leave for state employees.
South Dakota
Department of Revenue:
Department of Labor and Regulation:
Department of Economic Security:
No state-administered PFL program exists.
Tennessee
Department of Revenue:
Department of Labor & Workforce Development:
Paid Family Leave:
No state-administered PFL program exists. Tennessee has a voluntary paid leave option where employers can purchase coverage through private insurers.
Texas
Comptroller of Public Accounts:
Handles tax collection.
Workforce Commission:
Paid Family Leave:
No state-administered PFL program exists. Texas has a voluntary paid leave option where employers can purchase coverage through private insurers.
Utah
State Tax Commission:
Labor Commission:
Department of Workforce Services:
Handles unemployment.
Paid Family Leave:
No state-administered PFL program for private employees. Offers paid parental leave for state employees.
Vermont
Department of Taxes:
Department of Labor:
Paid Family Leave:
Vermont has a voluntary Family and Medical Leave Insurance (FMLI) program.
Program Information:
Virginia
Department of Taxation:
Department of Labor and Industry:
Paid Family Leave:
No state-administered PFL program exists. Virginia has a voluntary paid leave option where employers can purchase coverage through private insurers.
Washington
Department of Revenue:
Department of Labor & Industries:
Paid Family Leave:
Washington has a mandatory Paid Family and Medical Leave (PFML) program.
Program Information:
West Virginia
State Tax Department:
Division of Labor:
WorkForce West Virginia:
Handles unemployment.
Paid Family Leave:
No state-administered PFL program exists.
Wisconsin
Department of Revenue:
Department of Workforce Development:
Paid Family Leave:
No state-administered PFL program exists. Wisconsin has a Family and Medical Leave Act (WFMLA) that provides job-protected unpaid leave.
Wyoming
Department of Revenue:
Department of Workforce Services:
Paid Family Leave:
No state-administered PFL program exists.
Resources
Federal & State