US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2026-04
Version
Notice 2026-04
Release Date
02/14/2026
ft:lastEdition
2026-02-10

Washington - Paid Family and Medical Leave Rates Updated [Effective January 1, 2026]

Washington announced changes to the rates for Employee and Employer Paid Family and Medical Leave taxes, effective 01/01/2026. The rates have been revised in Dayforce with this release. The combined total amount of employee amounts withheld for Medical and Family Leave but the employee rate between Medical Leave and Family Leave has been modified as to how the rates are applied. The rate changes are shown below: GPTCI-87172

Jurisdiction Code Tax Name Current Tax Rate in Dayforce Updated Tax Rate in Dayforce
USA-00530000-102 Washington - Paid Family Leave - Employee 0.004439375 0.00543078
USA-00530000-103 Washington - Paid Family Leave Voluntary/Private - Employee 0.004439375 0.00543078
USA-00530000-104 Washington - Medical Leave - Employee 0.003632216 0.00264081
USA-00530000-105 Washington - Medical Leave Voluntary/Private - Employee 0.003632216 0.00264081

California Voluntary Disability Insurance Assessment Rate Change (Effective 01/01/2026)

The California Voluntary Disability Insurance Employer Assessment Rate has changed from 0.00168 to 0.00182, effective 01/01/2026. GTPCI-85814
Contribution Rates and Benefit Amounts

Various - Annual Tax Limit is enforced if Wage Limit but no Auto Adjust [Effective Immediately]

For the taxes listed below, the Annual Tax Limit will be calculated as the Wage Limit multiplied by the default tax rate (if no Experience Rate is entered in the Tax Authority in Legal Entity). If a Tax Rate is changed during the year, the new Annual Tax Limit will be enforced. Withholding will stop when the Annual Tax Limit is reached. It will not refund any excess withholding. GPTCI-84598

Tax Code Tax Name Default Tax Rate Wage Limit Default Annual Tax Max (information)
USA-00080000-112 Colorado - Paid Family and Medical Leave - Employee 0.0044 $184,500.00 $811.80
USA-00080000-120 Colorado - Paid Family and Medical Leave Voluntary/Private - Employee 0.0044 $184,500.00 $811.80
USA-00090000-112 Connecticut - Paid Family and Medical Leave - Employee 0.005 $184,500.00 $922.50
USA-00090000-120 Connecticut - Paid Family and Medical Leave Voluntary/Private - Employee 0.005 $184,500.00 $922.50
USA-00100000-102 Delaware - Paid Family Leave - Employee 0 $184,500.00  
USA-00100000-103 Delaware - Paid Family Leave Voluntary/Private - Employee 0 $184,500.00  
USA-00100000-104 Delaware - Medical Leave - Employee 0 $184,500.00  
USA-00100000-105 Delaware - Medical Leave Voluntary/Private - Employee 0 $184,500.00  
USA-00100000-130 Delaware - Parental Leave - Employee 0 $184,500.00  
USA-00100000-132 Delaware - Parental Leave Voluntary/Private - Employee 0 $184,500.00  
USA-00230000-112 Maine - Paid Family and Medical Leave - Employee 0 $184,500.00  
USA-00230000-120 Maine - Paid Family and Medical Leave Voluntary/Private - Employee 0 $184,500.00  
USA-00250000-087 Massachusetts - Family Leave - Employee 0.0018 $184,500.00 $332.10
USA-00250000-088 Massachusetts - Family Leave Voluntary/Private - Employee 0.0012 $184,500.00 $221.40
USA-00250000-104 Massachusetts - Medical Leave - Employee 0.0028 $184,500.00 $516.60
USA-00250000-105 Massachusetts - Medical Leave Voluntary/Private - Employee 0.00224 $184,500.00 $413.28
USA-00270000-102 Minnesota - Paid Family Leave - Employee 0 $185,000.00  
USA-00270000-103 Minnesota - Paid Family Leave Voluntary/Private - Employee 0 $185,000.00  
USA-00270000-104 Minnesota - Medical Leave - Employee 0 $185,000.00  
USA-00270000-105 Minnesota - Medical Leave Voluntary/Private - Employee 0 $185,000.00  
USA-00340000-087 New Jersey - Family Leave - Employee 0.0023 $171,100.00 $393.53
USA-00360000-087 New York - Family Leave - Employee 0.00432 $95,349.54 $411.91
USA-00530000-102 Washington - Paid Family Leave - Employee 0.00543078 $184,500 $1,001.98
USA-00530000-103 Washington - Paid Family Leave Voluntary/Private - Employee 0.00543078 $184,500 $1,001.98
USA-00530000-104 Washington - Medical Leave - Employee 0.00264081 $184,500 $487.23
USA-00530000-105 Washington - Medical Leave Voluntary/Private - Employee 0.00264081 $184,500 $487.23