DC Paid Family Leave: The Employer Tax Rate, Who Is Eligible and How Much It Pays

DC Paid Family Leave is a District program that pays eligible private-sector workers part of their wages during qualifying parental, family, medical or prenatal leave. In 2026, covered employers pay 0.75% of each covered employee's wages, with no wage cap, and none of it may come out of a worker's paycheck, according to the Office of Paid Family Leave (OPFL) (opens in a new tab). Starting October 1, 2026, the maximum weekly benefit is $1,100, and the leave limits are 12 weeks for parental leave, 6 weeks for family leave, 10 weeks for medical leave and 2 weeks for prenatal leave, according to the Department of Employment Services (DOES) (opens in a new tab). The program pays benefits but does not protect your job by itself; that protection comes from DC FMLA or federal FMLA when they apply.

Who has to pay the DC Paid Family Leave contribution?

A covered employer is an individual or organization required to pay DC unemployment insurance for its employees, under DC Code § 32-541.01 (opens in a new tab). That reaches private businesses and other employers that control employees' wages, hours or working conditions. The United States, the District of Columbia and employers the District cannot tax under federal law or treaty are excluded.

A worker counts as a covered employee in one of two ways under the same section:

• More than 50% of the worker's time for that employer is spent working in DC.
• The job is based in DC, the worker regularly spends a substantial amount of work time in DC, and no more than 50% of the worker's time for that employer is spent in another jurisdiction.

That location test is what settles most questions from hybrid and commuting workers. A worker based in a DC office who spends two days a week at home in Maryland, which has its own paid family and medical leave program, can still be covered, as long as no other jurisdiction accounts for more than half of the work time. Federal, District government, WMATA and religious-institution jobs fall outside the private-sector program, according to the OPFL application page (opens in a new tab).

Self-employed people can opt in when more than 50% of their self-employment work is performed in DC, according to the OPFL self-employed page (opens in a new tab). Open enrollment runs November 1 through December 31 each year, and someone who starts a DC self-employment business has 60 days to enroll. Under § 32-541.05 (opens in a new tab), a person who did not opt in when first eligible generally stays enrolled for at least three consecutive years. Self-employed participants pay 0.75% of the self-employment income subject to the program.

What is the employer contribution rate for 2026?

The 2026 rate is 0.75% of wages paid to each covered employee, and it applies in every quarter of the year, according to OPFL's employer information (opens in a new tab) and § 32-541.03 (opens in a new tab). The contribution is figured on all covered wages; the program sets no wage cap. Payments for 2026 wages are due on these dates:

• First quarter: April 30, 2026.
• Second quarter: July 31, 2026.
• Third quarter: October 31, 2026.
• Fourth quarter: January 31, 2027.

The rate has moved over the life of the program. It started at 0.62%, dropped to 0.26%, and rose to 0.75% beginning July 1, 2024. The legal change took effect July 8, 2024, and the first payment at the new rate was due October 31, 2024 for third-quarter 2024 wages, according to OPFL.

Can an employer deduct DC Paid Family Leave from employee pay?

No. The program is 100% employer-funded, and the contribution may not be deducted from a worker's paycheck, according to OPFL's 2026 program update (opens in a new tab) and DOES (opens in a new tab). The October 2026 changes kept that rule in place. A DC pay stub that shows a paid family leave deduction is worth raising with the employer's payroll office.

How much does DC Paid Family Leave pay?

The weekly benefit follows a two-tier formula set in § 32-541.04 (opens in a new tab) and explained in the OPFL FAQ (opens in a new tab):

• If your average weekly wage is at or below 150% of the DC minimum wage multiplied by 40, the benefit is 90% of your average weekly wage.
• If your average weekly wage is above that threshold, the benefit is 90% of the threshold plus 50% of the amount above it.
• Either way, the result is limited by the maximum weekly benefit.

Your average weekly wage comes from the four highest-paid quarters among the five quarters just before the qualifying event, added together and divided by 52, under § 32-541.01 (opens in a new tab). Lower earners get a larger share of their pay replaced, and higher earners hit the cap sooner.

The maximum weekly benefit is $1,100 starting October 1, 2026. Before that date it was $1,190, according to OPFL's program updates (opens in a new tab).

How many weeks of DC Paid Family Leave are available?

The limits changed on October 1, 2026. Family leave dropped from 12 weeks to 6, medical leave dropped from 12 weeks to 10, and parental and prenatal leave stayed the same, according to DOES (opens in a new tab) and OPFL (opens in a new tab).

The weeks do not simply add up. Under § 32-541.04 (opens in a new tab), paid leave for any combination of qualifying events in a year cannot exceed the parental-leave maximum of 12 weeks. Prenatal leave can be taken on top of parental leave, for up to 14 weeks when both apply. Prenatal and medical leave together cannot exceed the medical-leave maximum, which is 10 weeks under the 2026 rules. A worker who needs medical leave and family leave in the same year does not get a separate full allowance for each.

Who qualifies for DC Paid Family Leave?

To receive benefits, you generally need to work for a covered employer in DC, have your wages reported by that employer for DC unemployment insurance, be employed when you apply, have a qualifying event, and provide the required documents, according to the OPFL application page (opens in a new tab).

Qualifying events are a birth, an adoption, a foster placement, legally taking on parental responsibility, pregnancy, your own serious health condition, and a family member's serious health condition, under § 32-541.01 (opens in a new tab). The family members covered for family leave are defined in that section, so a worker caring for a parent-in-law, grandparent, sibling or domestic partner should check the definition before applying.

Reported wages are the part to confirm early. If you are new to a job or your employer has not reported your wages to DC, ask the employer's payroll office whether your wages are on file, since eligibility depends on them.

How do you apply, and when do payments start?

Tell your employer before the leave when you can. You file the claim after the qualifying event happens, not before, online through the OPFL benefits portal or by phone at 202-899-3700, according to the OPFL application page (opens in a new tab). File within 30 calendar days of the qualifying event to ask for payment for leave already taken; exigent circumstances can allow an exception under § 32-541.04 (opens in a new tab).

The documents depend on the leave type:

• Parental leave: proof of the birth or placement.
• Family leave: the Family Leave Medical Certification Form and proof of the family relationship.
• Medical leave: the Medical Leave Medical Certification Form.
• Prenatal leave: the Prenatal Leave Medical Certification Form.

OPFL reviews the claim and contacts you within 10 business days. The first payment is due within 10 business days after the eligibility decision, under § 32-541.06 (opens in a new tab), and later payments arrive every two weeks by direct deposit or prepaid debit card. The one-week waiting period no longer applies to claims filed on or after July 25, 2022.

Does DC Paid Family Leave protect your job?

Not by itself. The program pays benefits, and job protection comes from other laws, such as the federal FMLA, when they apply, according to the OPFL FAQ (opens in a new tab).

When the same time off also qualifies as protected leave under DC FMLA or federal FMLA, the paid leave runs at the same time as that protected leave rather than adding a separate period, under § 32-541.07 (opens in a new tab). The same section says the paid-leave law adds no job protection beyond what DC FMLA provides. Being approved for benefits does not settle whether your job is held for you. Ask your employer whether your leave also qualifies under DC FMLA, federal FMLA, a union contract or company policy.

What must DC employers do?

Covered employers carry the reporting, payment and notice duties, according to OPFL's employer information (opens in a new tab) and § 32-541.06 (opens in a new tab):

• Register and keep the DC employer account current.
• Report covered wages through the Employer Self-Service Portal (ESSP) or another authorized filing method.
• File quarterly wage reports and pay the contribution by each deadline.
• Post the current employee notice where workers can see it.
• Give each employee the notice at hiring, every year, and when the employer learns leave may be needed.
• Provide the notice in English and in the other languages the Mayor publishes it in, and update it when the program changes.

The notice duties carry their own penalties: up to $100 for each covered employee who did not get individual notice, and $100 for each day the notice is not posted, under § 32-541.06 (opens in a new tab). Late reports or payments can bring interest and penalties; the PFL-30H instructions (opens in a new tab) set interest at 1.5% when the contribution due on a report is not paid on time. Contact the PFL Tax Division or use the current OPFL portal instructions before figuring a late amount. § 32-541.10 (opens in a new tab) also prohibits interference with leave and retaliation against workers who use it.

The program is a payroll obligation, separate from the business insurance a DC company buys. OPFL's forms and employee notice are on its employer forms page (opens in a new tab), and OPFL holds virtual office hours for employers.

Are DC Paid Family Leave benefits taxable?

Yes. Benefits are taxable and are included in both federal and District gross income, according to the DC Office of Tax and Revenue (opens in a new tab), and the District issues Form 1099-G showing the payments received during the year. An applicant can choose income-tax withholding, according to OPFL (opens in a new tab). The IRS (opens in a new tab) has published guidance on federal reporting and withholding for state and local paid family leave programs; ask a tax professional how the payments fit your own return.

What if OPFL denies or miscalculates your claim?

You can appeal a decision about eligibility, the weekly benefit amount or the length of leave to the Office of Administrative Hearings within 60 days after you are notified, under § 32-541.08 (opens in a new tab). Keep the determination from the OPFL portal, since the deadline runs from the notice.

For help before or during a claim, OPFL takes calls at 202-899-3700 and email at does.opfl@dc.gov, with TTY through 711, and has an office at 4058 Minnesota Avenue NE, Washington, DC 20019, according to the OPFL application page (opens in a new tab).

How does it fit with private disability insurance?

DC Paid Family Leave is a public benefit funded by employer contributions, not an insurance policy a worker buys. Employer-provided short-term disability or another leave plan is a separate coverage question, and the way it coordinates with OPFL benefits depends on the plan. If you are looking at private coverage, the NAIC (opens in a new tab) suggests asking the agent or insurer:

• Are you and the insurer licensed in DC? (Check with the DC insurance license lookup (opens in a new tab).)
• What benefits does the policy provide?
• What exclusions, waiting periods, limits and coordination provisions apply?
• Does the policy handle short-term disability or leave benefits separately from DC Paid Family Leave?
• How are benefits calculated, and when do payments begin?
• What happens if public and private benefits overlap?
• What complaint and financial-strength information is available for the insurer?

The DC Department of Insurance, Securities and Banking (DISB) (opens in a new tab) regulates insurance in the District and handles insurance questions and complaints.

Frequently asked questions

Is there a wage cap on the DC employer contribution?

No. The 0.75% contribution is figured on the wages paid to each covered employee, with no cap, according to OPFL (opens in a new tab).

Can I work part of the time in Virginia or Maryland and still be covered?

Yes, if more than 50% of your work time for that employer is in DC, or if your job is based in DC, you regularly spend substantial work time there, and no other jurisdiction accounts for more than 50% of your time, under § 32-541.01 (opens in a new tab).

Can I apply before my baby is born?

No. You file after the qualifying event, though you should tell your employer ahead of time when you can. Filing within 30 calendar days lets you ask for payment on leave already taken.

Is there still a waiting week?

No. The one-week waiting period does not apply to claims filed on or after July 25, 2022, under § 32-541.04 (opens in a new tab).

Are federal employees covered?

No. Federal and District government employment is outside the program, according to OPFL (opens in a new tab) and § 32-541.01 (opens in a new tab).

Next steps

Workers: confirm your job is covered, check that your wages were reported, identify the qualifying event, and file after it happens, within 30 days if you want pay for leave already taken. Ask your employer separately whether your job is protected under DC FMLA or federal FMLA. Employers: file each quarter's wage report and 0.75% contribution on time, keep the notice posted and handed out, and plan around the October 1, 2026 limits. If you also want to talk through business insurance or private disability coverage with an agency, Riskado's directory lists insurance agencies across the US, including the District, by city and by category.