Compliance Reminders
We’re nearing the end of the year, so you know what that means… state leave programs are releasing updates left and right! In this newsletter, we’ve got quite a few updated contribution amounts to share and new workplace posters and notices you’ll need to post. Why not cross another thing off your end of year checklist and find them all in one place, prepared by your trusted Larkin compliance team?
Current clients can view the “U.S. Overview” page by selecting it from the drop-down menu on the main page of our Compliance Center. You’ll find our Statutory Disability and Paid Family Leave Plan Summary, detailing all the incoming premium rates you’ll need for Q1. Even better, there’s the Notice Requirements table, giving you state-by-state specifics on what posters need to be in your workplace, where to find them, whether the posters are required in your employee handbook, and even if you need to provide it to new employees.
Not a current client? Partner with us today by contacting sales@thelarkincompany.com.
U.S. Updates
Federal: Social Security Administration (SSA)
The SSA released a recent press release with updates for the new year. The cost of living adjustment (COLA) will increase 2.8% starting January 2026. The taxable wage base is also increasing from $176,100 to $184,500. As a reminder, many state benefit programs cap their contributions from their respective programs at the Social Security wage base so be sure to adjust contributions in line with this update.
Connecticut
The Connecticut Department of Labor has released an updated Employer’s Written Notice of Employee Rights under CT FMLA and CTPL, effective immediately. As a reminder, for Connecticut Paid Leave (CTPL), the notice is not required to be posted within the workplace, but it must be provided upon an employee’s hire and annually thereafter. For CT FMLA, employers have the option to provide the notice to new hires, or to provide the notice within their employee handbook. Because the written notice is combined for both CT FMLA and CTPL, employers will meet their notice requirements under both laws by providing the combined notice to new hires and annually thereafter.
Delaware
As a friendly reminder, employers are required to notify their employees about the launch of the Delaware Paid Leave program no later than December 1, 2025 by informing them individually as well as by hanging a Paid Leave poster within the workplace. Posters and notices are available for download on the “Employer Information and Resources” page on the DE Paid Leave website. The upcoming Delaware Paid Leave program will come into effect January 1, 2026.
District of Columbia
The Office of Paid Family Leave has released the 2026 Employee Notice. You can download the notice here. As a reminder, employers have until February 1, 2026 to post the notice and provide a copy to all covered employees.
Maryland
With the passing of House Bill 895, otherwise known as the Employment and Insurance Equality for Service Members Act, a new change is incoming for Maryland’s upcoming paid leave program (MD FAMLI) as a result.
The term “uniformed services” is now expanded to include “the Army, Navy, Air Force, Marine Corps, Space Force, Coast Guard, National Oceanic and Atmospheric Administration, and Public Health Service”. Once MD FAMLI is live in 2028, employees who require leave to care for a service member or for a qualifying exigency may be able to qualify for paid leave if their family member is in one of the now recognized service branches.
Massachusetts
The DFML has released the MA PFML employee workplace poster for 2026 which must be displayed within your MA workplace. Additionally, there is a separate notice that must be provided to current employees and new hires, no later than December 2, 2025. You will be able to find both the 2026 PFML mandatory workplace poster and the 2026 Employer Notice here.
New Jersey
The 2026 withholding rates for contributions have been confirmed. For TDI, employees will contribute 0.19% of the first $171,100 in covered wages, with a maximum contribution of $325.09. The employer contribution rate for TDI varies from 0.10% to 0.75%. The taxable wage cap for employers will be $44,800, so employers can expect to contribute between $44.80 and $336 on the first $44,800 earned by each employee during the 2026 calendar year. Additionally, the TDI required workplace poster has been updated, so be sure to post the updated poster as soon as practicable.
For Family Leave Insurance (FLI), employees will contribute 0.23% of the first $171,100 in covered wages, with a maximum contribution of $393.53. As a reminder, only employees contribute to the FLI program, so employers are not required to remit contributions for this program.
New York City
We previously wrote about the potential changes to the city’s Earned Safe and Sick Time Act that were awaiting approval. The amendments have passed and go into effect February 22, 2026. We recommend you review our summary and don’t forget to also review and revise your policies as necessary if you have employees working in NYC.
Oregon
The Oregon Employment Department has confirmed the PLO contribution rate will remain at 1% in 2026. Employers should continue to remit contributions at the same rate in accordance with this update. As a reminder, contributions are capped at the Social Security Wage base, which is $184,500 in 2026. Employers with 25 or more employees in the U.S. are responsible for 40% of the 1% cost, while employees are responsible for the remaining 60%. Employers with less than 25 employees are exempt from paying the employer share.
Washington
The WA PFML premium rate will be increasing to 1.13% for the 2026 year. Employers will be responsible for 28.57% of the total premium, while employees will be responsible for the remaining 71.43%. This is an increase from the current 2025 premium rate of 0.92%, with employers paying 28.48% of the total premium, and employees paying 71.52%. As a reminder, the premium rate is capped at the Social Security Wage Base, which will be $184,500 in 2026. The maximum annual employee contribution for 2026 will be $1,489.21.
The ESD has also confirmed that updated employer resources will be available online by the end of November. This means new versions of employer guides, the 2026 mandatory poster, and the paystub insert will be available soon, along with guidance for the changes coming into effect January 1, 2026. More to come!
Canada Update
British Columbia
A new bill has recently been proposed in the province to introduce a new type of sick leave under the Employment Standards Act. Bill 30, the Employment Standards (Serious Illness Or Injury Leave) Amendment Act, would expand medical leave to up to 27 weeks if approved, a major increase from the currently available 8 days. The bill passed its first reading on October 20, 2025, so we will provide an update should it make its way through the legislative assembly and reach Royal Assent.
Further on the topic of sick leave, you may recall our newsletter back in June where we wrote about Bill 11, the Employment Standards Amendment Act and how it would eliminate the need for sick notes in relation to short-term sick leaves under the Employment Standards Act. At the time, there was no effective date, but the Ministry of Labour published a press release on November 12, 2025, confirming the new rules are effective immediately. The specified circumstances in which a sick note cannot be requested are if the leave is for 5 days or less and if the leave is either the first or the second health-related leave in the calendar year. Employers will still be able to request reasonably sufficient proof for an employee’s third or subsequent absences. Finally, if a health-related leave straddles the beginning of a new calendar year, the leave is deemed to have occurred in the year in which it began.
