State payroll contributions explained
A New Jersey paystub carries four state payroll lines: unemployment, workforce development, temporary disability and family leave. None of them is income tax.
Several states fund disability cover, paid family leave and similar programs partly out of employee pay. These programs pay part of your wages if illness or injury stops you working, or if you take leave for a new child or a sick relative. They come off your pay on top of federal tax, FICA and any state income tax. The stub shows them as separate lines.
Who pays what, state by state
15 states have employee contributions in our data. Where a program sets a maximum employee share, we use the maximum. Rates and caps are for 2026.
| State | Contribution | Rate | Charged on |
|---|---|---|---|
| Alaska | Alaska unemployment insurance | 0.5% | First $54,200 |
| California | California SDI | 1.3% | No cap |
| Colorado | Colorado FAMLI | 0.44% | First $184,500 |
| Connecticut | Connecticut Paid Leave | 0.5% | First $184,500 |
| Delaware | Delaware Paid Family and Medical Leave | 0.4% | First $184,500 |
| Hawaii | Hawaii TDI | 0.5% | First $78,011 |
| Maine | Maine Paid Family and Medical Leave | 0.5% | First $184,500 |
| Massachusetts | Massachusetts PFML | 0.46% | First $184,500 |
| Minnesota | Minnesota Paid Leave | 0.44% | First $184,500 |
| New Jersey | NJ Unemployment Insurance | 0.3825% | First $44,800 |
| New Jersey | NJ Workforce Development/Supplemental Workforce Fund | 0.0425% | First $44,800 |
| New Jersey | NJ Temporary Disability Insurance | 0.19% | First $171,100 |
| New Jersey | NJ Family Leave Insurance | 0.23% | First $171,100 |
| New York | NY State Disability Insurance | 0.5% | First $6,240 |
| New York | NY Paid Family Leave | 0.432% | First $95,347 |
| Oregon | Paid Leave Oregon | 0.6% | First $184,500 |
| Oregon | Statewide Transit Tax | 0.1% | No cap |
| Pennsylvania | Employee unemployment compensation contribution | 0.07% | No cap |
| Rhode Island | Temporary Disability Insurance | 1.1% | First $100,000 |
| Washington | Paid Family and Medical Leave | 0.807% | First $184,500 |
| Washington | WA Cares long-term care | 0.58% | No cap |
A few that surprise people
California charges 1.3% with no wage cap. A high earner pays more in dollars there than in most states, and the charge never stops partway through the year.
New York's disability charge stops at the first $6,240 of pay, so it never costs more than $31.20 a year. Paid Family Leave adds 0.432% up to $95,347 of pay.
Washington has no tax on wages and still takes two deductions: Paid Family and Medical Leave, and WA Cares, a long term care contribution. WA Cares has no cap.
In New Jersey, the unemployment and workforce development lines stop at $44,800 of pay. Oregon takes 0.6% for Paid Leave Oregon and 0.1% for a statewide transit tax. Alaska takes an employee unemployment insurance contribution, 0.5% on the first $54,200 of pay.
Six states on $75,000
| State | Payroll contributions a year |
|---|---|
| California | $975 |
| New York | $355.20 |
| Washington | $1,040.25 |
| New Jersey | $505.40 |
| Massachusetts | $345 |
| Oregon | $525 |
Small items are left out. Oregon's Workers Benefit Fund charge, about $19 a year, is one. Our data is marked as not fully verified, so check your own payslip. Caps and employer shares can differ from what is shown here.
For the full result, use a calculator page. For income tax by state, see state income tax and where you live.
Figures on this page assume a single filer who is a W-2 employee and takes the standard deduction.
Keep reading
How US federal income tax worksFICA explained: Social Security and MedicareHow a 401(k) changes your take home payState income tax and where you liveHow Form W-4 works