PMFL withholding began January 1st, 2025
Quarterly wage reporting and premium payments began April 1st, 2025
Benefits begin January 1, 2026
Delaware Paid Leave provides paid time off (up to 80% of their wages, or $900 per week) to employees who need support during a health or family event, such as:
- Up to twelve weeks per year to care for a new child
- Up to six weeks per two years to address a serious health condition of their own, or of a family member
- Up to six weeks per two years to assist while loved ones are on overseas military deployment
What you need to know
The program is funded by employer-paid premiums of less than 1% of an employee’s weekly salary. Employers can require employees to contribute up to half the cost.
- Employers with 9 or fewer employees are exempt
- Employers with 10 to 24 employees are required to offer coverage for parental leave, but are exempt from offering medical and family leave
- Employers with 25 or more employees must offer full coverage
Employers can register their business online at de.gov/paidleave. The portal will also allow self-employed individuals and tribal governments to elect coverage. Employers must register for an account to begin wage reporting in April.
Where to find Delaware PFML in OnPay
Go to Company, then Payroll Taxes.
Do you pay employees in multiple states?
If so, select Delaware under "Payroll Taxes".
Scroll down to "Delaware State Paid Family Leave and Medical Insurance Setup", and enter your PFML ID.
Indicating "Exempt"
Employers with 25 or more employees in Delaware do not qualify for any exemption from Delaware Paid Leave. Employers of 24 or fewer employees may be partially or fully exempt from Delaware Paid Leave.
9 or fewer
If you have 9 employees or fewer, you're allowed to select "Exempt" to turn off withholdings and payments into Delaware Paid Leave program.
10 to 24 employees
If you have 10 to 24 employees, you're exempt from offering paid medical and family leave, but must still offer coverage for paid parental leave through Delaware Paid Leave.
Setting up an employee contribution
Up to half of your rate may be deducted and withheld from covered wages to pay this tax by clicking Update under "Percentage of Rate". The percentage you enter cannot exceed the 50% maximum. Any percentage below 50% is considered an "employer pick-up" (see below).
Employer pick-up
An "employer pick-up" is when an employer pays the employee portion of required paid leave insurance contributions. Because these contributions would normally be deducted from employee pay, an employer pick-up is considered "additional compensation" by the IRS.
As of January 1st, 2026, when employers "pick up" their employees' premium payment for PFML plans, these pick-up contributions are considered taxable income, and are included in subject wage amounts.
Offering a Private (Paid Leave Equivalent) Plan
To be approved as a substantially equivalent private plan, your plan must be either a self-funded plan that requires a surety bond paid to the State, or a fully-funded plan purchased from an insurance company. An internal leave policy, on its own, does not meet these requirements.
Need help setting this up in OnPay? Refer to Paid Leave Equivalent plans for Delaware employers→
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