---
title: New Paid Family Leave Program Requirements in 2025
description: Delaware, Maine, Maryland will require employers to begin paid family leave contributions in 2025.
---

[Pay News Now](https://blogs.payroll.org/pay-news-now)

# [New Paid Family Leave Program Requirements in 2025](https://blogs.payroll.org/pay-news-now/new-paid-family-leave-program-requirements-in-2025)

 Written by [Lorelei Abernathy, Esq.](https://blogs.payroll.org/pay-news-now/author/lorelei-abernathy-esq) | Dec 19, 2024 6:32:41 PM

Effective January 1, 2025, Delaware and Maine will require employers to make contributions to new paid family and medical leave (PFML) programs. Maryland will also have new contributions, effective July 1, 2025. Employee benefits for all three programs will go into effect in 2026.

**Delaware**

Most employers in [**Delaware**](https://labor.delaware.gov/delaware-paid-leave-is-coming/) will be required to make contributions of 0.8% of employee wages to the [**PFML program**](https://labor.delaware.gov/delaware-paid-leave-is-coming/). Smaller employers (10 to 24 employees) must contribute 0.32% of employee wages. Employers may deduct up to half of the contribution from employees. Employers with 9 or fewer employees are exempt.

**Maine**

Large employers in [**Maine**](https://www.maine.gov/paidleave/) must begin making contributions to the [**PFML program**](https://www.maine.gov/paidleave/) of 1% of employee wages. Smaller employers (14 or fewer employees) must contribute 0.5% of employee wages. Large employers may deduct up to half of the contribution, and small employers may deduct the entire contribution from employees.

**Maryland**

Effective July 1, 2025, employers in [**Maryland**](https://www.dllr.state.md.us/whatsnews/laborannouncescontributionrateforfamli.shtml) must begin contributions to the [**PFML program**](https://www.dllr.state.md.us/whatsnews/laborannouncescontributionrateforfamli.shtml). Both employers and employees will owe contributions of 0.45% of wages. Employers must withhold and remit the employee’s contribution. Employers with 14 or fewer employees are exempt from the employer contribution but must still withhold and remit the employee share.

The taxable wage base for all three programs is set to the federal social security wage base for 2025, which is $176,100.

Interested in more state and local payroll coverage? PayrollOrg’s [***PayState Update***](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19) eNewsletter is perfect for you.

Lorelei Abernathy, Esq., is Editor of *PayState Update* and Editor of Payroll Information Resources for PayrollOrg.

[View full post](https://blogs.payroll.org/pay-news-now/new-paid-family-leave-program-requirements-in-2025)

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