Overview of State Paid Leave Laws

PAID LEAVE LAWS BY STATE FAMILY, MEDICAL AND DISABILITY

Disability or PFML in effect PFML Legislation in process Vol PFML and/or disability riders No legislation proposed This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party. Updated Tuesday, January 20, 2026 Legislation proposed but not passed

COVERED CONDITIONS - Off the job injury or illness which results in lost wages - Inability to work based on an order from state or local health officer due to actual or exposure to a communicable disease - To care for a family member with a serious health condition - To bond with a minor child within 1 year of birth, adoption or foster care placement - Military exigency FAMILY MEMBER DEFINED AS Child (no age restriction), parent, parent-in-law, grandparent, grandchild, sibling, spouse, or registered domestic partner LEAVE DURATION Employee’s Own Disability: 52 weeks Family leave: 8 weeks CONTRIBUTIONS Employee only MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $1,765.00 JOB/BENEFIT PROTECTION Job: None, may be protected under other federal or state law Benefits: Not addressed PRIVATE PLANS Voluntary plans allowed with written approval from the majority of eligible employees and posting of a security deposit For More Information on private plans IN EFFECT 1946 (SDI) AND 2004 (PFL) CALIFORNIA STATE DISABILITY INSURANCE (SDI) AND PAID FAMILY LEAVE (PFL) CALIFORNIA* *San Francisco employees also covered under San Francisco Paid Parental Leave Ordinance (PPLO)

COVERED CONDITIONS - Employee’s own serious health condition. - To care for a family member with a serious health condition. - To bond with a new child during the first year after birth, adoption or placement. - A qualifying exigency. - Safe leave due to domestic violence - Neonatal care (1/1/2026) FAMILY MEMBER DEFINED AS Child (of any age), parent, spouse or a domestic partner, grandparent, grandchild, sibling, any other individual with whom the covered individual has a significant personal bond that is or is like a family relationship. LEAVE DURATION 12 weeks in an application year Additional 4 weeks for serious health condition related to pregnancy complications or childbirth complications 1/1/2026: additional 12 weeks leave each time child is receiving inpatient care in a NICU. CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (July 1, 2025) $1,381.45 JOB/BENEFITS PROTECTION Job: Yes, after 180 days of employment. Benefits: Continuation of health care benefits during leave PRIVATE PLANS Private plan exemptions allowed. Fully insured must be issued by an approved insurer. Self funded employers must post a bond with the state. For More Information on private plans IN EFFECT JANUARY 1, 2023 (CONTRIBUTIONS) AND JANUARY 1, 2024 (BENEFITS) COLORADO FAMILY AND MEDICAL LEAVE PROGRAM (FAMLI) COLORADO

COVERED CONDITIONS - Employee’s own serious health condition - Serve as organ or bone marrow donor - To bond with a child within one year of the child’s birth or placement for foster care or adoption - Care for a family member with a serious health condition - Care for an ill/injured service member - Military exigency - Family violence (expanded definition on 10/1/2024) FAMILY MEMBER DEFINED AS Spouse, sibling, son or daughter, grandparent, grandchild parent, parent-in-law, or an individual related to the employee by blood or affinity whose close association to employee shows to be the equivalent of those family relationships. LEAVE DURATION Up to 12 weeks in a 12-month period. Additional 2 weeks for employees with pregnancy-related health needs Up to 12 days for family violence CONTRIBUTIONS Employee only MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $1016.40 (60 times $16.94 minimum wage rate) JOB/BENEFITS PROTECTION Job: None, may be protected under other federal or state law Benefits: None, may be protected under other federal or state leave PRIVATE PLANS Private plan exemptions allowed. Must be approved by a majority of CT employees. Fully insured must be issued by an approved insurer. Self funded employers must post a bond with the state. For More Information on private plans IN EFFECT JANUARY 1, 2022 CONNECTICUT PAID FAMILY AND MEDICAL LEAVE (PFML) CONNECTICUT

COVERED CONDITIONS - Employee’s own serious health condition - Parental Leave - Care for a family member with a serious health condition - Qualifying military exigency FAMILY MEMBER DEFINED AS Parent, spouse, child and does not include siblings, parents-in-law or other relations LEAVE DURATION Parental Leave: 12 weeks in an application year Medical and Family Caregiving Leave (including exigency): 6 weeks in a 24 month period CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $900.00 JOB/BENEFITS PROTECTION Job: Yes, mirroring FMLA Benefits: Yes, continuation during leave PRIVATE PLANS Private plan exemptions allowed. Fully insured must be issued by an approved insurer. Self funded employers must post a bond with the state. For More Information on private plans IN EFFECT JANUARY 1, 2025 (CONTRIBUTIONS) AND JANUARY 1, 2026 (BENEFITS) DELAWARE FAMILY AND MEDICAL LEAVE INSURANCE PROGRAM (FMLI) DELAWARE

COVERED CONDITIONS - Employee’s own serious health condition - Care for a family member with a serious health condition - To bond with a newborn, adopted child, or foster child within one year of birth or placement - Pre-natal routine and specialty appointments FAMILY MEMBER DEFINED AS Biological, adopted, foster or stepchild, domestic partner or spouse, parent, grandparent, sibling, someone the worker acts as a parent to or acted as a parent to that employee. LEAVE DURATION Employee’s own medical condition: 12 weeks Pre-natal medical leave: 2 weeks Family leave: 12 weeks Parental leave: 12 weeks [Maximum of 12 weeks combined within a 52-week period except parental/bonding leave may be combined with pre-natal leave for a total of 14 weeks] CONTRIBUTIONS Employer only MAXIMUM WEEKLY BENEFIT (OCTOBER 1, 2025) $1,190.00 JOB/BENEFITS PROTECTION Job: None, may be protected under other federal or state law Benefits: None, may be protected under other federal or state leave PRIVATE PLANS Not allowed For More Information on private plans IN EFFECT JULY 1, 2020 DISTRICT OF COLUMBIA UNIVERSAL PAID LEAVE (UPL) WASHINGTON D.C.

COVERED CONDITIONS - Employee’s own disability - Organ donation FAMILY MEMBER DEFINED AS N/A LEAVE DURATION 26 weeks CONTRIBUTIONS Employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $871.00 JOB/BENEFITS PROTECTION Job: None, may be protected under other federal or state law Benefits: None, may be protected under other federal or state leave PRIVATE PLANS Private plans only; no state administered plan For More Information on private plans IN EFFECT 1969 HAWAII TEMPORARY DISABILITY INSURANCE (TDI) HAWAII

COVERED CONDITIONS - Employee’s own serious health condition - To bond with a newborn, adopted child, or foster child within one year of birth or placement - Parental Leave including kinship care - Care for a family member with a serious health condition - Care for or death of a service member who is a family member - Qualifying military exigency - Safe leave - Organ donation FAMILY MEMBER DEFINED AS Child, ward, parent, legal guardian, spouse, domestic parent, grandparent, grandchild, sibling, and individuals with significant personal bonds like a family relationship (different definitions may apply for service member leaves) LEAVE DURATION Employee’s own medical condition: 12 weeks Family leave: 12 weeks Not more than 12 weeks total CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (MAY 1, 2026) $1,144.67 (May 1, 2026) $1,198.84 (July 1, 2026) JOB/BENEFITS PROTECTION Job: Yes, after 120 days of employment Benefits: Yes PRIVATE PLANS Private plan exemptions allowed. Fully insured must be issued by an approved insurer. Self funded employers must post a bond with the state. For More Information on private plans IN EFFECT JANUARY 1, 2025 (CONTRIBUTIONS) AND MAY 1, 2026 (BENEFITS) MAINE PAID FAMILY AND MEDCAL LEAVE PROGRAM (PFML) MAINE

COVERED CONDITIONS - Employee’s own serious health condition - Parental Leave including kinship care - Care for a family member with a serious health condition - Care for a service member who is the Covered Individual’s next of kin - Qualifying military exigency FAMILY MEMBER DEFINED AS Child, ward, parent, legal guardian, spouse, domestic parent, grandparent, grandchild, sibling LEAVE DURATION All leaves: 12 weeks Additional 12 weeks if the Covered Individual receives 1) bonding leave or 2) own serious condition and then becomes eligible for 1) own serious condition or 2) bonding leave CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (JANUARY 3, 2028) $1,000 JOB/BENEFITS PROTECTION Job: Yes Benefits: Yes, mirroring FMLA PRIVATE PLANS Fully insured and self funded private plan exemptions allowed. For More Information on private plans IN EFFECT JANUARY 1, 2027 (CONTRIBUTIONS) AND JANUARY 3, 2028 (BENEFITS) MARYLAND PAID FAMILY AND MEDCAL LEAVE INSURANCE PROGRAM(PFMLI) MARYLAND

COVERED CONDITIONS - Employee’s own serious health condition - Bond with a new child within first 12 months of birth, adoption or placement of a child - Care for family member’s exigency leave pre- and post- deployment - Care for a family member who is a service member injured in the line of duty - Care for a family member with a serious health condition FAMILY MEMBER DEFINED AS Child, parent, parent-in-law, in loco parentis, grandparent, grandchild, sibling, spouse, or domestic partner LEAVE DURATION Employee’s own medical condition: 20 weeks Family leave: 12 weeks Military caregiver: 26 weeks Combined: 26 weeks CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $1,230.39 JOB/BENEFITS PROTECTION Job: Yes Benefits: Yes, employment and health benefits PRIVATE PLANS Private plan exemptions allowed. Fully insured must be issued by an approved insurer. Self funded employers must post a bond with the state. For More Information on private plans IN EFFECT JANUARY 1, 2021 MASSACHUSETTS PAID FAMILY AND MEDICAL LEAVE (MAPFML) MASSACHUSETTS

COVERED CONDITIONS - Employee’s own serious health condition - Bond with a new child within first 12 months of birth (or hospital confinement if longer than birthing parent), adoption or placement of a child - Care for family member’s exigency leave pre- and post- deployment - Care for a family member who is a service member injured in the line of duty - Care for a family member with a serious health condition - Safety leave - Medical care related to pregnancy, including pre-natal FAMILY MEMBER DEFINED AS Child, parent, parent-in-law, in loco parentis, grandparent, spouse’s grandparent, son or daughter-in-law, grandchild, sibling, spouse, or domestic partner, individual whose relationship creates expectation of reliance LEAVE DURATION Employee’s own medical condition and exigency: 12 weeks Family leave: 12 weeks Combined: 20 weeks CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (October 26, 2025) $1,423 JOB/BENEFITS PROTECTION Job: Yes, after 90 days of employment Benefits: Yes PRIVATE PLANS Private plan exemptions allowed. Fully insured or self funded issued/administered by an approved insurer. For More Information on private plans IN EFFECT JANUARY 1, 2026 (CONTRIBUTIONS AND BENEFITS) MINNESOTA PAID FAMILY AND MEDICAL LEAVE (MNPFML) MINNESOTA

COVERED CONDITIONS - Birth, adoption, or foster care placement of a child within one year of birth/placement. - Caring for a family member with a serious health condition. - A qualifying exigency - Employee’s out serious health condition (limited circumstances). FAMILY MEMBER DEFINED AS Child, parent or grandparent whether biological, adoptive or foster, step, or in loco parentis, spouse, domestic partner LEAVE DURATION Up to 6 weeks or 12 weeks CONTRIBUTIONS Employees (Private and Non-State Public employees’ voluntary participation) MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) 60% up to Social Security wage cap ($184,500) or $2,128.85 JOB/BENEFITS PROTECTION Job: Yes, if the employer with 50 or more employees chooses to opt into the plan. Benefits: Yes, if the employer with 50 or more employees chooses to opt into the plan. PRIVATE PLAN Coverage through the state designated carrier Met Life For More Information on private plans IN EFFECT JANUARY 1, 2023 GRANITE STATE PAID LEAVE PLAN NEW HAMPSHIRE

COVERED CONDITIONS - Employee’s own disability - Organ or bone marrow donation - Victim of or caring for a domestic violence or sexually violent offense - Care for a family member with a serious health condition - To bond with a newborn, adopted child, or foster child within 12 months of birth or placement - Own or family member’s quarantine due to communicable disease FAMILY MEMBER DEFINED AS Spouse, domestic partner, civil union partner, child, parent, siblings, grandparents, grandchildren, parents-in-law, any other individual related by blood, and equivalent of a family member LEAVE DURATION Employee’s own disability: 26 weeks Family leave: 12 weeks continuous, 8 weeks intermittent CONTRIBUTIONS Employer and employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $1,119 JOB/BENEFITS PROTECTION Job: Yes for organ and tissue donation. No for other leaves, but may be protected under other federal or state law Benefits: None, may be protected under other federal or state leave PRIVATE PLAN Private plan exemptions allowed For More Information on private plans IN EFFECT 1948 (TDB) AND 2009 (FLI) NEW JERSEY TEMPORARY DISABILITY BENEFIT INSURANCE (TDB) AND PAID FAMILY LEAVE INSURANCE (FLI) NEW JERSEY

COVERED CONDITIONS - Employee’s own disability - Care for a family member with a serious health condition - To bond with a newborn, adopted child, or foster child within 12 months of birth or placement - Assisting family member(s) when a spouse, domestic partner, child or parent is deployed abroad on active military service or on leave for rest and recuperation - Organ donation FAMILY MEMBER DEFINED AS Spouse, domestic partner, child, stepchild or legal custodian, parent, stepparent, parent-in-law, grandparent, or grandchild, sibling (biological, adopted, half & step) LEAVE DURATION Employee’s own disability: 26 weeks Family leave: 12 weeks [Maximum 26 weeks combined within a consecutive 52-week period] COBTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) Disability - $170.00 Paid Family Leave - $1,228.53 JOB/BENEFITS PROTECTION Job: DBL: None, may be protected under other federal or state law; PFL: Yes Benefits: DBL: not addressed; PFL: yes PRIVATE PLAN Private plan exemption allowed For More Information on private plans IN EFFECT 1949 (TDB) AND 2018 (FLI) NEW YORK STATE DISABILITY BENEFITS LAW (DBL) AND PAID FAMILY LEAVE (PFL) NEW YORK

COVERED CONDITIONS - Employee’s own serious health condition - To bond with a child, including pre-placement leave for adoption - Care for a family member with a serious health condition - Safe leave - Specifically excludes other leave reasons covered by OFLA (sick child, bereavement) and military spousal leave - Organ, body part or tissue donation FAMILY MEMBER DEFINED AS Spouse. domestic partner, sibling, stepsibling, sibling or stepsibling’s spouse or domestic partner, biological, adopted, step foster or legal ward child, grandparent, grandchild, parent, parent-in-law, or parent of the employee’s registered domestic partner, or any individual related by blood or affinity whose close association with a covered employee is the equivalent of a family relationship LEAVE DURATION All covered leaves: 12 weeks Pregnancy, childbirth or related medical condition: 2 additional weeks Additional leave: 4 weeks UNPAID for any reason covered by OFLA Maximum: 18 weeks (14 paid, 4 unpaid) CONTRIBUTIONS Employer and employee MAXIMUM WEEKLY BENEFIT (July 1, 2025) $1,636.56 JOB/BENEFITS PROTECTION Job: Yes, after 90 days employment before taking leave Benefits: Yes, with continuance of employee contributions PRIVATE PLAN Private plan exemptions allowed For More Information on private plans IN EFFECT JANUARY 1, 2023 (CONTRIBUTIONS) AND SEPTEMBER 3, 2023 (BENEFITS) OREGON PAID FAMILY AND MEDICAL LEAVE INSURANCE (PFMLI) OREGON

COVERED CONDITIONS - Employee’s own disability - To care for a family member’s serious health condition - Bonding with a newborn or newly placed child within first year of birth and placement - Bone marrow donation or organ donor transplant FAMILY MEMBER DEFINED AS Child, parent, parent-in-law, grandparent, spouse, or domestic partner LEAVE DURATION Employee’s own disability: 30 weeks New child or family leave: 8 weeks (1/1/2026) No more than 5 business days for bone marrow transplant and 30 business days for organ donor transplant [Maximum of 30 weeks combined] CONTRIBUTIONS Employee only MAXIMUM WEEKLY BENEFIT (JULY 1, 2025) $1,103 (Dependent’s allowance maximum $1,489) JOB/BENEFITS PROTECTION Job: TDI: No, job may be protected under other federal or state law; TCI: Yes Benefits: TDI: None, may be protected under other federal or state law; TCI: Yes PRIVATE PLANS Not allowed. For More Information on private plans IN EFFECT 1942 (TDI) AND 2014 (TCI) RHODE ISLAND TEMPORARY DISABILITY INSURANCE (TDI) AND TEMPORARY CAREGIVER INSURANCE (TCI) RHODE ISLAND

COVERED CONDITIONS - Employee’s own serious health condition - Birth, adoption, or foster care placement of a child within one year of birth/placement. - Caring for a family member with a serious health condition. - A qualifying exigency - Caring for a covered service member with serious injury or illness FAMILY MEMBER DEFINED AS Spouse/domestic or civil union partners, child, stepchild, foster child, ward who lives with the employee, parent or parent of the employee’s spouse/domestic or civil union partner LEAVE DURATION At least 6 weeks in a 12 month period CONTRIBUTIONS Employees (Private and Non-State Public employees’ voluntary participation) MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $2,031.92 JOB/BENEFITS PROTECTION Job: No, job may be protected under other federal or state law Benefits: Not specified PRIVATE PLAN Coverage through the state designated carrier The Hartford For More Information on private plans IN EFFECT JULY 1, 2023 FOR STATE EMPLOYEES AND JULY 1, 2024 FOR PRIVATE AND NON-STATE PUBLIC EMPLOYEES VERMONT VOLUNTARY PAID FAMILY AND MEDICAL LEAVE INSURANCE VERMONT

COVERED CONDITIONS - Employee’s own serious health condition - Care for a family member with a serious health condition - Exigency leave - To bond with a newborn, adopted child, or foster child - Bereavement leave following death of a family member for whom the employee would have been eligible to bond with or was bonding with FAMILY MEMBER DEFINED AS Biological, adopted, step, foster, or legal ward child, grandchild, spouse, registered state domestic partner, parent, step-parent, parent-in-law grandparent, sibling, individual who regularly resides in the employee’s home, individual whose relationship creates an expectation of care LEAVE DURATION Employee’s own medical condition: 12 weeks Employee’s own incapacitating pregnancy-related condition: additional 2 weeks Family leave: 12 weeks Bereavement Leave: 7 days [Maximum of 16 weeks combined; Maximum of 18 weeks combined if leave includes employee’s own incapacitating pregnancy-related condition] CONTRIBUTIONS Employer and Employee MAXIMUM WEEKLY BENEFIT (JANUARY 1, 2026) $1,647 JOB/BENEFITS PROTECTION Job: Yes, with variable length of services requirements. Benefits: Yes PRIVATE PLANS Self funded only For More Information on private plans IN EFFECT 2020 WASHINGTON PAID FAMILY AND MEDICAL LEAVE ACT (PFML) WASHINGTON

2026 STATE CONTRIBUTION RATES (If your coverage is through a private plan your rates may differ) State Rate as a % of earnings Maximum Employee Contribution Massachusetts .70% Medical / .18% Family up to $184,500 40% of Medical 100% of Family Minnesota (1/1/2026) .88% to $184,500 50% New Hampshire Negotiated with Met Life 100% not to exceed $5.00 weekly New Jersey TDB: Employers to check with the state PFL: 0.23% to $171,100 (2026) TDB: .19% to $171,100 PFL: 100% New York DBL: Provided by carrier .432% to annual $411.91/year DBL: 0.5% of first $120 capped at $0.60/week PFL: 100% Oregon 1% to 184,500 60% Rhode Island 1.3% to $89,200 100% Vermont Negotiated with The Hartford TBD Washington 1.13% to $184,500 71.43% of 1.13% of wages State Rate as a % of earnings Maximum Employee Contribution California 1.3% with no cap 100% Colorado 0.88% to $184,500 50% Connecticut .5% to $184,500 100% Delaware Medical: 0.4% Family Caregiving: 0.08% Parental: 0.32% Capped at $184,500 50% Washington D.C. 0.75% with no cap (7/1/2024) 0% Hawaii 0.5% with no cap 50% not to exceed $7.50 weekly Maine 1% to $184,500 50% Maryland (1/1/2027) Rate to be set by 5/1/2026 50% This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 20 Different rates or contribution requirements may apply for smaller employers.

State Poster California SDI and Paid Family Leave Notice to Employees with Unemployment SDI and Paid Family Leave Notice to Employees without Unemployment San Francisco Parental Leave Poster Colorado FAMLI Program Notice Poster Connecticut Paid Leave Poster Delaware Notice to Employees Washington D.C. Notice to Employees Poster Hawaii Disability Compensation Law – Notice to Employees Maine Notice to Employees Poster Maryland Notice requirements not in effect EMPLOYER POSTING REQUIREMENTS State Poster Massachusetts Workplace Poster Employee Notice for workforce with 25 or more covered individuals Employee Notice for workforce with fewer than 25 covered individuals Minnesota https://mn.gov/deed/paidleave/employers/pos ters-notices/ New Hampshire No statutory employee notice requirements New Jersey Unemployment and Temporary Disability Benefits poster New Jersey Family Leave Law Poster New York Notice of Compliance DB-120 (obtained from insurer) Notice of Compliance Paid Family Leave insurance (obtained from insurer) Oregon Model Notice Poster Rhode Island Unemployment Insurance and Temporary Disability Insurance Law Parental and Family Medical Leave Act Vermont Notice requirements not in effect Washington Paid Leave ER Notice to EE This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 21

PRIVATE (VOLUNTARY) PLAN FILING REQUIREMENTS State Funding Options Filing process California Insured and Self funded Must have one right or benefit better than the state Majority employee vote Application recommended submission 30 days before requested start date Security deposit required Annual report due by Feb 15 of following year Colorado Insured and Self funded Effective date is later of effective date as described in private plan policy or 60 days from date application is submitted $500 application fee Plans expire 8 years after the effective date Connecticut Insured and Self funded First of quarter after approval which must be made 30 days in advance Majority employee vote Plans expire 3 years after the effective date Delaware Insured and Self funded (SF must have 100 participants) First of quarter after approval which must be made 30 days in advance Employers new to DE have 30 days to apply for a private plan Self funded plans must post bond Plans expire on an annual basis Washington D.C. No private plans allowed Hawaii Private plans only (no state plan) Insured and Self funded Plan must be approved by TDI division prior to going into effect Certification of Insurance must be submitted within 30 days of purchase of insurance Maine Insured and Self funded Exemption takes effect first day of the quarter with 30 days prior submission $250 application fee Approved substitution is valid for 3 years Maryland (January 1, 2027) Insured and Self funded Application process forthcoming $100 - $1,000 application fee This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 22

PRIVATE (VOLUNTARY)PLAN FILING REQUIREMENTS State Funding Options Filing Process Massachusetts Insured and Self Funded First of quarter after approval which must be made in advance Must file annually for exemption Minnesota (January 1, 2026) Insured and Self funded Applications made 60 days prior to first of quarter Surety bond required for self funded plans Application fee scaled based on size ($250-$1,000) Plan required to be in effect at least one year New Hampshire No private plans allowed New Jersey Insured and Self funded Effective date must be first of a quarter and submitted before the effective date New York Private Plans only (no state plans) Insured and Self funded Coverage must be purchased through an approved carrier; carrier submits forms to state Oregon Insured and Self funded Effective date must be first of a quarter and preferably submitted no later than 30 days prior $250 application Reapproval application required every year for first 3 years, 30 days before expiration date Rhode Island No private plans allowed Vermont No private plans allowed Washington Self funded only Effective date must be first of a quarter and submitted 30 days in advance $250 application fee Reapproval application required every year for first 3 years This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 23

COVERED EMPLOYEES - CALIFORNIA State Disability Insurance (SDI) • Full or part-time employee who contributes to SDI program through payroll deductions • Unable to do regular work for at least 8 days • Employed or actively looking for work at time disability begins • During base period, earned at least $300 and had SDI deductions withheld • Under the care and treatment of licensed physician/practitioner or accredited religious practitioner within first 8 days of disability • Beginning January 1, 2020, all workers, including those classified by a company as independent contractors, will be considered “employees” and entitled to SDI coverage unless the employer can prove otherwise. See AB 5, Worker v. Employee Paid Family Leave (PFL) • All employees of a Covered Employer working in the state of California • Employed or actively looking for work at time the family leave begins • During base period, earned at least $300 and had SDI deductions withheld in the past 5 to 18 months • Beginning January 1, 2020, all workers, including those classified by a company as independent contractors, will be considered “employees” and entitled to PFL coverage unless the employer can prove otherwise. See AB 5, Worker v. Employee This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 24

COVERED EMPLOYEES - COLORADO “Covered Individual” means any person who: • Earned at least $2,500 in wages subject to premiums during the base period • Base period: first 4 of the last 5 completed calendar quarters immediately preceding the first day of the individual's benefit year • Alternative base period: last 4 completed calendar quarters immediately preceding the benefit year OR • Elects coverage for a minimum of 3 years (e.g., self-employed, sole proprietor, independent contractor, employees of local governments that have opted out of coverage, etc.) This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 25

COVERED EMPLOYEES - CONNECTICUT Has earned wages of at least $2,325 from employment in Connecticut in the employee’s highest-earning quarter of the base period (the first 4 of the 5 most recently completed quarters), and: • Is currently employed and working in CT, or • Has been employed and working in CT within the last 12 weeks, or • Is self-employed, a sole proprietor and a CT resident who have opted into the program This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 26

COVERED EMPLOYEES - DELAWARE • 12 months of service • 1,250 hours worked in 12 months prior to leave • Working in Delaware at least 60% of each calendar year • Individuals working outside Delaware or telecommuting outside of Delaware are not covered unless the employer and employee elect to cover them • Self-employed may opt-in This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 27

COVERED EMPLOYEES – WASHINGTON D.C. Full or part-time employee who works for a Covered Employer and: • Spends more than 50% of the employee’s work time for that employer working in DC or • Is based in DC and regularly spends a substantial amount of work time for that employer in DC and not more than 50% of work time for that employer in another jurisdiction And: • Has been a covered employee during some or all of the 52 calendar weeks immediately preceding the qualifying event for which paid leave is needed (pro-rated benefits for employees with less than a year of service with the covered employer) This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 28

COVERED EMPLOYEES – HAWAII In the 52 weeks preceding the first day of disability, the employee: • Has at least 14 weeks of Hawaii employment with any employer(s) (need not be consecutive); • Has been paid for 20 hours or more and has earned at least $400 during each of those weeks; and • Is in “current employment:” • The employee was employed immediately before the date they suffered the injury or illness or • If they were separated from employment, the disability occurred within two weeks of the last day of work • For a list of exclusions, see: H.R.S. 392-5 This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 29

COVERED EMPLOYEES – MAINE Covered Employee: • Earned at least 6 times the State Average Weekly Wage (SAWW) in wages subject to premiums during the base period • Exceptions for: • Self-employed • Independent contractors This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 30

COVERED EMPLOYEES – MARYLAND Covered Employee: • An employee who works at least 680 hours in a position based in Maryland over the previous four calendar quarters. Covered Individual: • A Covered Employee or self-employed individual who elects to participate in the family and medical leave program This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 31

COVERED EMPLOYEES – MASSACHUSETTS Covered Individual: • An employee who meets the “Financial Eligibility Test” through employment with an employer in Massachusetts; • A self-employed individual who has: (A) elected coverage under the regulations and (B) reported earnings to the Massachusetts Department of Revenue from self-employment that meet the “Financial Eligibility Test,” as if the individual were an employee; or • A former employee who: (A) met the “Financial Eligibility Test” through employment in Massachusetts at the time of separation from employment; and (B) has been separated from employment for not more than 26 weeks at the start of his/her family or medical leave. An employer may also be required to provide coverage to "Covered Contract Workers'' if the employer reports payment for services on IRS Form 1099-MISC and the number of Covered Contract Workers exceeds 50% of their total work force. This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 32

COVERED EMPLOYEES – MINNESOTA Covered Individual: • An employee who meets the residency test if • 50% or more of their employment is performed in Minnesota; or • Less than 50% of their employment is performed in Minnesota, but the employee resides in Minnesota 50% or more of the calendar year • An employee who meets the “Financial Eligibility Test” through employment with an employer in Minnesota • Employee must have earned at least 5.3% of the state average annual wage over their “base period” rounded down to the next lower $100. Base period is defined as the most recent four completed calendar quarters before the date of application for benefits. • Self-employed individuals and independent contractors are excluded but may elect to purchase coverage • Seasonal employees (those employed for no more than 150 days during any consecutive 52-week period in hospitality by specifically qualified employers) are excluded • Former employees who have been separated from employment for more than 26 weeks or hired by another employer are excluded. This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 33

COVERED EMPLOYEES – NEW HAMPSHIRE Individual workers can opt into coverage if the individual: • Works for a private employer with more than 50 employees in New Hampshire that chooses not to sponsor coverage AND that does not offer a company paid leave program with benefits at least equivalent to state coverage, or • Works for a private employer with fewer than 50 employees that does not offer a company paid leave program with benefits at least equivalent to state coverage; or • Is an independent contractor or sole proprietor Workers who opt into the program individually have a 7-month "waiting period" before benefits will be paid This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 34

COVERED EMPLOYEES – NEW JERSEY • Full or part-time employee employed by a Covered Employer • Established at least 20 base weeks during the base year or earned at least 1,000 times the state minimum wage in a base year • “Base week”: a calendar week where the employee earned at least 20 times the state minimum wage • “Base year”: first 4 of the last 5 completed calendar quarters before the employee files a claim • For 2026: • Earned at least $310.00 per week for 20 calendar weeks during the base year or earned $15,500 in the base year • Under the care of a licensed health care provider • Former employees are covered if disability started less than 14 days after the employee’s last day of employment with a Covered Employer Exclusions: • Federal government employees • Members of the New Jersey state police • Workers who are not technically employees (such as properly classified independent contractors) This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 35

COVERED EMPLOYEES – NEW YORK Disability Benefits Law (DBL) • Full-time employees – 4 consecutive weeks of work with any covered employer • Part-time employees – 25 days of work with a covered employer (need not be consecutive or within same year) • Former employees covered for 4 weeks after employment termination • Employees who change jobs from one Covered Employer to another Covered Employer (covered from the first day on the new job) • Domestic or personal employees who work 40 or more hours per week for one Covered Employer Exclusions include but are not limited to: • Government, railroad, maritime laborers • Various employees of religious organizations • Uncompensated volunteers for nonprofit organizations • Independent contractors and subcontractors • To see full list and details, please visit NY WCB Covered Employee page and Definition of Employee Paid Family Leave (PFL) • Full-time employees – Regular work schedule of 20 or more hours per week: eligible after 26 consecutive weeks of employment • Part-time employees – Regular work schedule of fewer than 20 hours per week: eligible after working 175 days (need not be consecutive or within same year) • Employees who change jobs from one Covered Employer to another Covered Employer must requalify for coverage with the current employer This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 36

COVERED EMPLOYEES – OREGON Covered Individual: • An eligible employee • A self-employed individual (if opts in and meets certain requirements) or • An employee of a tribal government (if tribe elects to provide coverage) Eligible Employee: Earned at least $1,000 in wages during the base year or alternate base year • Base Year: First 4 of the last 4 completed calendar quarters preceding the benefit year • Alternate Base Year: Last 4 completed calendar quarters preceding the benefit year This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 37

COVERED EMPLOYEES – RHODE ISLAND • Non-monetary eligibility: Worked for a Rhode Island covered employer • Monetary eligibility: • Meet all 3 of these requirements: • One quarter of base period wages of at least $3,000 in 2025 and • Total base period wages of at least 1.5 times the highest quarter earnings ($4,500), and • Total base period earnings of at least $6,000 in 2025; OR • Earn $18,000 in 2025 in base period wages • Base period: The first 4 of the most recently completed 5 calendar quarters immediately preceding the first day of an individual's benefit year; or, if eligibility is not established under this measure, the last four 4 completed calendar quarters immediately preceding the first day of the claimant's benefit year This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 38

COVERED EMPLOYEES – VERMONT Employees of the state of Vermont (classified and exempt employees of the Executive, Judicial or Legislative branches, or a state Transport Deputy, or an employee of a Count State’s Attorney’s Office) after one year of employment Employees of private and non-state public employers with two or more employees who choose to offer VT FMLI Employees of small employers with one employee and eligible individual employees, including self-employed Vermonters, on a voluntary basis This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 39

COVERED EMPLOYEES – WASHINGTON State plan: • Employees who have worked 820 hours in the qualifying period • The 820 hours can be with any Washington employer Voluntary plan: • Employees who have worked 820 hours in the qualifying period for any Washington employer AND • Employees who have worked 340 hours for the current employer qualifying period (included in the 820 hours) • Exception: When employee moves from one employer to another, and both have a voluntary plan, employee is immediately eligible under the new employer’s voluntary plan "Qualifying period:" • The first 4 of the last 5 completed calendar quarters or, if eligibility is not established, then • The last 4 completed calendar quarters immediately preceding the application for leave This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 40

Legal Disclaimer This presentation has been prepared by IMA for informational purposes only. The material included in this presentation should not be construed as legal advice or a legal opinion on any specific facts or circumstances. The content is intended for general information purposes only, and you are urged to consult a lawyer concerning your own situation and any specific legal questions you may have.