Questions & Answers

What is Excess Paid Family and Medical Leave withholding?

Effective October 1, 2019, businesses are required to withhold Paid Family and Medical Leave (PFML) contributions from employees and certain independent contractors. Self-employed individuals not otherwise covered by PFML may opt to participate in the PFML program and pay PFML contributions from their net earnings.

For the 2020 tax year, the income limit is set at $132,900 and the maximum PFML contribution amount for most individuals is $502.36. For a self-employed individual not subject to PFML withholding who opts into PFML, the maximum PFML contribution is $996.75.

If your PFML contributions or the amount of PFML contributions withheld on your behalf during the tax year exceeded the maximum PFML contribution amount, or you are self-employed and your contributions were made based on your gross earnings and did not take into account your business expenses, you may have excess PFML contributions that entitle you to seek a credit on your individual tax return.

For more information about the PFML program, visit the Department of Family and Medical Leave site .

Let's Get Started