Overview of Delaware PFML: Starting January 1, 2026, Delaware’s PFML program will provide paid leave benefits to employees who have been employed for at least one year and have worked at least 1,250 hours in the most recent 12 months for various qualifying events, including:
- Caring for a new child (up to 12 weeks per year)
- Caring for a family member with a serious health condition (up to 6 weeks every 24 months)
- Addressing a personal serious health condition (up to 6 weeks every 24 months)
- Assisting while loved ones are on overseas military deployment (up to 6 weeks every 24 months)
Eligible employees must work primarily (e.g., 60% of their time) in Delaware, which includes employees working remotely in the state for employers outside of Delaware. Employees who are assigned to a Delaware team but telecommute from their homes outside of Delaware, and Delaware employees who are on temporary assignment outside of the state are also counted.
If approved, employees will be eligible for up to 80% of their wages, capped at $900 per week. Additionally, employees are limited to a maximum of 12 weeks total of combined leave annually.
Employer Requirements:
- Employers with 10 or more employees must participate in the program.
- Employers with 10 to 24 employees are required to provide parental leave only.
- Employers with 25 or more employees must provide for all qualifying events under the law.
- Federal government employees and employers of seasonal operations that shut down for a month or more are exempt from the program.
- The leave program will be funded by less than 1% of an employee’s weekly salary, and employers can require employees to contribute up to half the cost. Employers may also elect to pay the entire contribution, and are responsible for remitting the total contribution required. In the event the employer fails to remit the contributions by the due date, they may be liable for the contribution plus any related interest.
Employer Notice Requirements: Employers will also be required to provide notice to employees in the following situations:
- Employers must provide notice to employees within 30 days of when they are about to lose or gain a line of coverage
- If the employer asks their employees to contribute less than 50% of the cost of the program
- Employers must provide employees with the Notice of Employee Rights at least 30 days prior to January 1, 2025, and to new hires
- Employers must provide notice about how the PFML insurance program coordinates with other income-replacement benefits
Sample notices can be found here.
Opt-Out Option: Employers who wish to opt out of the state plan and use a private plan must apply for an exemption through the Delaware LaborFirst system. Coverage through a private plan must provide the same or better benefits as the state plan and can be administered through an admitted carrier or a self-insured program. Employers with a private plan will need to submit and be approved to opt-out annually, with the initial opt-out period being from September 1, 2024, to December 1, 2024. Please ensure you complete the necessary steps within this timeframe if you choose to opt out.
Key Deadlines:
- September 1, 2024 – December 1, 2024: Opt-out period for employers. Employers will set up an account using the Delaware LaborFirst system to register and, if applicable, request to use a private plan.
- January 1, 2025: If applicable, employee payroll deductions begin for employers using the Delaware State Plan.
- April 30, 2025: First due date for PFML contributions.
- January 1, 2026: Employees can begin to submit claim applications.
For additional information, the state of Delaware has created an FAQ which can be found here.
