All employers are covered.
State plan or state-approved private plan
Paid medical leave:
- Employee: 0.14% of $151,900 taxable wages. (Changes to 0.0% of $156,800 in 2023)
- Employer: Rate varies from 0.1% to 0.75% with $39,800 (Changes to $41,100 in 2023) wage cap
Paid family leave:
- 0.14% (Changes to 0.06% of the taxable wage base in 2023) of $151,900 (Changes to $156,800 in 2023) taxable wages (100% employee funded)
Employer funds the additional cost of the private plan above the employee maximums. The employer can pay all or part of the employee contribution.
At least 20 weeks in which the worker has covered New Jersey earnings of $240 (Changes to $260 in 2023), or the worker has earned at least $12,000 (Changes to $13,000 in 2023) in covered New Jersey earnings in the base year