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Delaware's Paid Family and Medical Leave (PFML) program began accepting employee claims on January 1, 2026, after a one-year contribution period. Employers with 10+ employees must participate, with contribution rates totaling 0.80% of wages (up to the Social Security wage base of $184,500 for 2026). Employers may require employees to contribute up to 50% of the cost. Eligible employees receive 80% of weekly wages (up to $900/week) for qualifying leave events including parental leave (12 weeks), medical leave (6 weeks), family caregiver leave (6 weeks), and military exigency leave (6 weeks), with a combined maximum of 12 weeks per year.
Delaware's Paid Family and Medical Leave (PFML) program began accepting employee claims on January 1, 2026, after a one-year contribution period that started January 1, 2025. Employers with 10 or more employees working in Delaware must participate in the program, which requires total payroll contributions of 0.80% of wages up to the Social Security wage base of USD 184,500 for 2026.
Who is affected
Employers: All Delaware businesses with 10 or more employees must participate. Employers with 10–24 employees must provide parental leave coverage only. Employers with 25 or more employees must provide full coverage including parental, medical, family caregiver, and qualified exigency leave. Federal government employees and seasonal operations that shut down for one month or more are exempt.
Employees: Workers who have been employed for at least one year and have worked at least 1,250 hours with a single employer are eligible to claim benefits.
What's changing
Delaware employers began withholding PFML contributions on January 1, 2025. The contribution structure breaks down as follows:
| Leave type | Contribution rate | Coverage |
|---|---|---|
| Parental leave | 0.32% of wages | All employers with 10+ employees |
| Medical leave | 0.40% of wages | Employers with 25+ employees only |
| Family caregiver / qualified exigency leave | 0.08% of wages | Employers with 25+ employees only |
| Total | 0.80% of wages | Varies by employer size |
Employers may require employees to contribute up to 50% of the total cost. Contributions apply to wages up to USD 184,500 (the 2026 Social Security wage base).
Eligible employees receive 80% of their weekly wages, up to USD 900 per week, for qualifying leave events:
- Care for a new child: up to 12 weeks per year
- Personal serious health condition: up to 6 weeks every 24 months
- Care for a family member with a serious health condition: up to 6 weeks every 24 months
- Military exigency leave: up to 6 weeks every 24 months
Employees are limited to a combined maximum of 12 weeks of leave per year across all categories.
What NEO partners and clients should do
- By April 30, 2025: Submit the first quarterly Hours & Wage Report via Delaware's LaborFirst administrative system
- By July 30, 2025: Remit employer contributions for Q1 and Q2 2025
- Ongoing: Configure payroll systems to withhold 0.80% of wages (split by leave type based on employer size) up to the USD 184,500 wage base
- Immediately: Post required workplace notices and inform Delaware-based employees of their eligibility for benefits starting January 1, 2026
Sources
- Delaware Department of Labor, Delaware Paid Leave: https://labor.delaware.gov/delaware-paid-leave/
- Healthy Delaware Families Act (2022): https://laborfiles.delaware.gov/main/pfl/Healthy_Delaware_Families_Act.pdf
- Delaware Paid Leave Regulations: https://laborfiles.delaware.gov/main/pfl/Regulations.pdf
