2026 PFML Readiness

What employers in DE, ME, MD, and MN need to know

Four U.S. states — Delaware, Maine, Minnesota, and Maryland — are set to launch comprehensive Paid Family and Medical Leave (PFML) programs in 2026. Although this may seem far off, the complexity and scope of these programs require early preparation in 2025. 

This article outlines key information for employers, including timelines and strategic actions needed for smooth implementation.

 

The Imperative of Early Preparation

This early notification serves a vital purpose: to provide employers ample time to prepare their organizations. Key areas of focus include:
 

• Adjusting budgets to accommodate new financial obligations
• Planning for employee notification regarding payroll deductions
• Publishing and displaying required postings
• Creating or updating relevant policies
• Implementing necessary payroll and financial system changes for employee deductions and employer contributions

By addressing these aspects well in advance, employers can ensure compliance and minimize disruption to their operations.

Delaware Paid Leave

Delaware's program has two threshold numbers for employers: (1) above or below 10; (2) above or below 25. Once an employer has 10 or more eligible employees, they must provide Parental Leave benefits. Once an employer rises to 25 or more eligible employees, employers must provide employees with all the lines of paid leave coverage. Employees become eligible on January 1, 2026, with preliminary actions required in 2025. Key action dates include:
 

• January 1, 2025: Employee payroll deductions begin
• April 30, 2025: Initial employer contributions and employee deductions due to the state
• January 1, 2026: Employee benefits become accessible

Employers must register through Delaware LaborFirst, with options for private plans. Employee notice requirements begin 30 days before January 2025, continuing through hiring processes and leave requests.

Maine Paid Family and Medical Leave

Maine's program introduces employee benefits on May 1, 2026, encompassing nearly all employers with one or more employees. Exceptions include federal and tribal governments. Employers with under 15 covered employees are not subject to the payment of the employer’s portion of the premium, but other rules apply. Key program dates include:
 

• January 1, 2025: Employee payroll deductions begin
• January 1, 2025: Employer contributions begin. The employer is responsible for remitting contributions to the PFML Fund by April 30, 2025. 
• May 1, 2026: Employee benefits become accessible
• Poster Requirement: An employer must post in a conspicuous place at each of its premises. To be furnished by Maine's program administrator. 

Some details of Maine’s program remain in development. Continue to check Maine’s Department of Labor website for updates.

Maryland Family and Medical Leave Insurance

Maryland's Family and Medical Leave Insurance program (FAMLI) applies to all employers with Maryland-based workers. Critical dates include:
 

• July 1, 2025: Employee payroll deductions and employer contributions begin. Other contribution rules apply to employers with fewer than 15 employees.
• October 2025: Initial employee and employer contributions due to the state by employer
• January 2026: Mandatory employee notifications start
• July 1, 2026: Employee benefits become accessible

The state's Department of Labor will provide sample notices to facilitate employer compliance. Continue to check Maryland’s Department of Labor website for updates. 

Minnesota Paid Family and Medical Leave

Minnesota's program launches on January 1, 2026, covering most Minnesota employers (exception: tribal nations and federal government entities). Implementation timeline:
 

• January 1, 2026: Start of employee payroll deductions.
• April 30, 2026: Initial employee and employer contributions due to the State of Minnesota's Department of Employment and Economic Development by employer. 
• December 2, 2025 (30 days before January 1, 2026): Deadline for employee notifications
• January 1, 2026: Employee benefits become accessible (simultaneous with payroll deductions)

The Department of Employment and Economic Development will supply all necessary documentation and informational materials.

Strategic Implementation for Employers

To ensure successful integration of these new programs, employers should:

1. Conduct policy review

• Develop new leave policies
• Identify how new leaves will interact with current programs and policies
• Plan integration timelines with current benefits

2. Update systems

• Modify payroll and financial systems for employee deductions and employer contributions
• Adjust financial planning (e.g., budgets) for employer contributions
• Implement tracking mechanisms 

3. Prepare communications

• Develop employee notification strategies
• Create training materials for supervisors and managers
• Develop FAQs for common employee questions

4. Monitor developments

• Track state regulatory updates
• Follow state-specific guidance
• Adjust implementation plans as needed

5. Budget adjustments

• Forecast financial impacts
• Allocate resources for implementation
• Plan for ongoing program costs

6. Compliance documentation

• Publish and post required postings
• Develop protocols for maintaining confidentiality of sensitive information
• Create record-keeping systems

Looking Ahead

These new state programs represent a significant shift in the employee benefits landscape. The complexity of these programs necessitates prompt action and careful planning. Employers should begin preparations now, focusing on understanding requirements, creating budgets to fund these programs, updating systems, and developing comprehensive implementation and communication strategies.

The success of these programs will largely depend on employers' ability to effectively integrate them into existing operations while maintaining compliance with varying state requirements. By taking a proactive approach to implementation, organizations can better position themselves to support their workforce while managing administrative responsibilities effectively.

Early preparation is key to navigating these changes successfully. By starting now, employers can ensure they are well-positioned to meet the 2025 and 2026 deadlines, minimize disruption to their operations, and provide valuable benefits to their employees.

Sources
Delaware Paid Leave FAQ
Delaware Department of Labor
Maine Department of Labor
Maine Paid Family & Medical Leave FAQs
Maryland Department of Labor
Minnesota Paid Leave
 
This article originally appeared here.

Ann Kuzee serves as TELUS Health’s Senior Legal Counsel, U.S. and Canadian Absence & Disability Management.