State Payroll Deductions: SDI, Paid Leave and More
Besides income tax, some states take a share of your pay for disability, paid family leave or long-term care. See the 2026 rates for 15 states and what they cost.
By Muhammad AhmadPublished Last reviewed 9 min read
Not financial or tax advice. This guide explains how the numbers work, with examples. It cannot know your whole situation, so check big decisions with a licensed professional or the official source. See the disclaimer.
The quick answer
- Income tax is not the only state line on a pay stub. Fifteen states take a share of pay for programs such as disability insurance, paid family and medical leave, long-term care or unemployment.
- The cost is real. On a $60,000 salary it ranges from about $42 a year to about $832 (Washington).
- Most income tax calculators leave these out. So your real take-home pay in these states is lower than a calculator says.
- The rates change every year, and in several states the employer may pay part of the cost, so the figures below are the most an employer can take from your pay.
- Check your pay stub. Each program has its own line with the state or program name.
When people compare take-home pay between states, they look at state income tax. That is the biggest state line for most workers, but not the only one. In fifteen states a share of your pay also goes to a state program that pays benefits to workers: disability insurance when you cannot work because of illness or injury, paid leave to care for a new child or a sick family member, or a fund for long-term care. This guide lists the 2026 rates from each state’s own agency and shows what they cost on a $60,000 salary.
The paycheck calculator estimates federal tax, Social Security, Medicare and state income tax. These programs are separate, so subtract them from its result.
What these programs are
- State disability insurance. California (SDI), Hawaii (TDI), New Jersey (TDI), New York (SDI) and Rhode Island (TDI) pay part of your wages if you cannot work because of a non-work illness or injury or, in some states, pregnancy.
- Paid family and medical leave. Colorado, Connecticut, Delaware, Maine, Massachusetts, Minnesota, New Jersey (FLI), New York (PFL), Oregon and Washington pay part of your wages when you take leave to bond with a child, care for a family member or recover from a serious health condition.
- Long-term care. Washington’s WA Cares Fund collects a share of pay for long-term care benefits that workers can use later.
- Unemployment insurance paid by the worker. Most states fund unemployment insurance only through employers. Alaska, New Jersey and Pennsylvania also take a small share from employees.
- Transit tax. Oregon takes 0.1% of pay for a statewide public transportation fund.
The 2026 rates by state
The table shows the share of pay the state takes from the employee in 2026, with the amount on a $60,000 salary. Where the employer may pay part of the cost, the rate is the most the employer can take from your pay. The amounts include the wage limits that apply to each program.
| State | Program and your share | On a $60,000 salary | Share of pay |
|---|---|---|---|
| Alaska | Unemployment insurance 0.5% | $271 | 0.45% |
| California | State Disability Insurance (SDI) 1.3% | $780 | 1.30% |
| Colorado | Paid Family and Medical Leave Insurance (FAMLI) 0.44% | $264 | 0.44% |
| Connecticut | Connecticut Paid Leave 0.5% | $300 | 0.50% |
| Delaware | Delaware Paid Leave up to 0.4% | $240 | 0.40% |
| Hawaii | Temporary Disability Insurance (TDI) up to 0.5% | $300 | 0.50% |
| Maine | Paid Family and Medical Leave up to 0.5% | $300 | 0.50% |
| Massachusetts | Paid Family and Medical Leave (PFML) up to 0.46% | $276 | 0.46% |
| Minnesota | Minnesota Paid Leave up to 0.44% | $264 | 0.44% |
| New Jersey | Temporary Disability Insurance (TDI) 0.19%; Family Leave Insurance (FLI) 0.23%; Unemployment insurance 0.3825%; Workforce Development and Supplemental Workforce Funds 0.0425% | $442 | 0.74% |
| New York | Paid Family Leave (PFL) 0.432%; State Disability Insurance (SDI) 0.5% | $290 | 0.48% |
| Oregon | Paid Leave Oregon 0.6%; Statewide transit tax 0.1% | $420 | 0.70% |
| Pennsylvania | Unemployment compensation 0.07% | $42 | 0.07% |
| Rhode Island | Temporary Disability Insurance (TDI) 1.1% | $660 | 1.10% |
| Washington | Paid Family and Medical Leave 0.81%; WA Cares Fund (long-term care) 0.58% | $832 | 1.39% |
The largest of these is Washington at about $832, which is 1.4% of a $60,000 salary, and the smallest is Pennsylvania at about $42.
How the rules differ
Wage limits and caps
Some programs charge on all pay. California’s SDI has had no wage limit since January 1, 2024, so a high earner pays 1.3% on every dollar. Others stop at the Social Security wage base of $184,500, or at their own limit: Rhode Island charges on the first $100,000, New Jersey’s disability and family leave insurance on the first $171,100 and Alaska’s unemployment share on the first $54,200. New York caps the paid family leave contribution at $411.91 a year and the disability contribution at 60 cents a week. Hawaii caps its temporary disability deduction at $7.50 a week.
Who pays
Disability insurance in California and Rhode Island is paid by employees. Paid leave programs usually split the cost between employers and employees, and small employers are often exempt from their share. Where the law lets the employer take only part of the premium from you, the table shows "up to." Your employer may choose to pay more, or all of it, so check your stub.
Rates change
These rates are for 2026. California’s SDI rate rose from 1.2% in 2025 to 1.3% in 2026, New York’s paid family leave rate went from 0.388% to 0.432%, Rhode Island’s disability rate fell from 1.3% to 1.1%, and Washington’s paid leave premium rose to 1.13% from the year before. Agencies announce the next year’s rates in the fall, so check your state’s page when a new year starts.
What it means for your take-home pay
A single filer earning $60,000 in California keeps about $48,741 after federal tax, Social Security and Medicare and California income tax. California SDI takes another $780, so the real figure is closer to $47,961. In Washington, which has no income tax on wages, the paid leave and WA Cares programs take about $832 a year, or $32 from each biweekly paycheck. In Rhode Island, the disability program alone takes $660.
These amounts are smaller than federal tax, but they are not small. They are the reason a quick income-tax comparison between two states can be off by hundreds of dollars a year. Our paycheck calculator pages by state list these programs for each state next to the income tax figures.
Local taxes are separate
City and county taxes are a different line from state programs. New York City and Yonkers tax residents, Philadelphia charges a wage tax, Detroit and some other Michigan cities have a city income tax, Kansas City and St. Louis charge a 1% earnings tax, and many Ohio cities and every Indiana county collect a local income tax. The paycheck calculator page for each of those states shows the rates we have official sources for.
Frequently asked questions
Are SDI and paid family leave deductions taxes?
They are mandatory payroll deductions that fund state insurance programs. Some are called taxes and some premiums or contributions. In each case they come out of your pay and lower your net pay.
Which states take disability insurance from paychecks?
California, Hawaii, New Jersey, New York and Rhode Island have disability insurance programs with an employee share. Some other states have programs paid only by employers.
Can I opt out of paid leave or disability deductions?
Generally no. They are required by state law for covered workers. A few programs allow certain exemptions, for example a private plan that meets the state rules, or an approved exemption from WA Cares. Check your state agency.
Does my employer pay part of these costs?
In many states, yes. Paid leave programs usually split the cost between employer and employee, and small employers can be exempt from their share. Your employer may also choose to pay more than the required share.
Do these deductions lower my income tax?
The tax treatment differs by program and by state, so ask a tax professional. They do not change how federal Social Security and Medicare tax are figured.
Why does my paycheck show lines I do not see in a calculator?
Because most calculators stop at federal tax, FICA and state income tax. Benefits you chose, local taxes and state programs like those above are extra lines. The table in this guide lets you add the state programs by hand.
Where can I check the current rate?
On the website of the state agency that runs the program. We link to each one in the sources below. Rates are set each year, so look for the one for the current year.
The bottom line
If you work in California, Colorado, Connecticut, Delaware, Hawaii, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, Washington or Alaska, your paycheck has one or more state program lines on top of income tax. They range from about $40 to more than $800 a year on a $60,000 salary. When you compare take-home pay between jobs or states, include them, and check your own stub for the exact amounts.
Sources
- Alaska Department of Labor, 2026 unemployment insurance tax rates (Alaska)
- California Employment Development Department, contribution rates and withholding (California)
- Colorado FAMLI, employers (Colorado)
- Connecticut Paid Leave Authority, contributions (Connecticut)
- Delaware Department of Labor, Delaware Paid Leave (Delaware)
- Hawaii Department of Labor, 2026 maximum weekly wage base (Hawaii)
- Maine Department of Labor, Paid Family and Medical Leave (Maine)
- Massachusetts Department of Family and Medical Leave, contribution rates (Massachusetts)
- Minnesota Paid Leave, premium rate and contributions (Minnesota)
- New Jersey Department of Labor, 2026 contribution rates (New Jersey)
- New York Paid Family Leave, 2026 updates (New York)
- New York Workers' Compensation Board, disability benefits (New York)
- Paid Leave Oregon, employers (Oregon)
- Oregon Department of Revenue, statewide transit tax (Oregon)
- Pennsylvania Department of Labor and Industry, calculating contributions (Pennsylvania)
- Rhode Island Department of Labor and Training, 2026 tax rates (Rhode Island)
- Washington Employment Security Department, Paid Leave premium for 2026 (Washington)
- WA Cares Fund, how it works (Washington)
Rates are the 2026 employee shares from each state’s agency, checked in October 2026. Amounts on a $60,000 salary are worked out with the wage limits shown. Employers may pay part of some programs, and rates change each year. Last reviewed October 21, 2026.
Paycheck Calculator
Estimate take-home pay after federal, state and FICA taxes in all 50 states.
This guide is for education, not financial, tax or medical advice. See our editorial policy. Spotted a mistake? Tell me.