Delaware Paid Family Medical Leave

In this article:
Employer contribution requirements
How to set up Delaware Paid Leave in payroll

Paid Family and Medical Leave (PFML) contributions will be calculated for payrolls with a 2025 pay date. We will start tax collections soon for full service customers.

Background

Employers with Delaware employees may be required to provide up to three Paid Family and Medical Leave types: Parental Leave, Medical Leave, and Family Caregiver/Qualified Exigency (QE) Leave. 

Employers can set up an account using Delaware LaborFirst. Once registered, required employers are automatically enrolled, while smaller employers can voluntarily join and larger employers may request to provide a private plan.

Delaware PFML requires reporting of all employees hours, including salary employees.

Employer contribution requirements

Contributions to the Delaware Paid Leave begin in January 2025 and participating in is mandatory for most businesses with 10 or more employees working in Delaware. See the chart below for your obligations:

Employer and optional employee contribution split:

• Employer Responsibility: Employers are responsible for the full 0.8% contribution but are permitted to deduct up to 50% of this amount (i.e., 0.4%) from employees’ wages.
• Employee Contribution: If the employer elects to share the burden of the contribution with employees, a maximum of 0.4% of employee wages through payroll deductions can be contributed.

How to set up Delaware Paid Leave in payroll

1. Go to Settings > Payroll > Paid Family Leave
2. Answer the following questions:

• How many Delaware employees do you have?
  • Less than 10 employees 
  • 10 – 24 employees 
  • 25 or more employees
• Do you want to provide Parental Leave coverage through the state-sponsored Delaware Paid Leave plan? To use the state plan coverage, select “Yes.” If you have a state-approved private plan or do not want to opt into the program, select “No.”
  • Less than 10 employees (optional)
  • 10 – 24 employees: Required to offer Parental Leave coverage. 
  • 25 or more employees:  Required to offer Parental Leave coverage. 
• Do you want to provide Medical Leave coverage through the state-sponsored Delaware Paid Leave plan? To use the state plan coverage, select “Yes.” If you have a state-approved private plan or do not want to opt into the program, select “No.”
  • Less than 10 employees (optional)
  • 10 – 24 employees: (optional)
  • 25 or more employees:  Required to offer Medical Leave coverage. 
• Do you want to provide Family Caregiver/Qualified Exigency (QE) Leave coverage through the state-sponsored Delaware Paid Leave plan? To use the state plan coverage, select “Yes.” If you have a state-approved private plan or do not want to opt into the program, select “No.”
  • Less than 10 employees (optional)
  • 10 – 24 employees: (optional)
  • 25 or more employees:  Required to offer Qualified Exigency Leave coverage. 

3. Enter the effective date you were exempt, elected coverage, or changed coverage options (for example 1/1/2025).

The software will record your answers and any updates to the optional coverage questions under the Delaware PFML Setting History on the bottom of the page.

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