Contribution rate split for employers with fewer than 25 employees

Visual breakdown explained
Employers with fewer than 25 employees must remit contributions to the Department of Family and Medical Leave but are not responsible for remitting the employer’s share.
Family leave
Up to 100 percent of the family leave contribution can be deducted from employee wages.
Medical leave
Up to 40 percent of the medical leave contribution can be deducted from employee wages. Employers don’t have to contribute the remaining 60 percent.