Maryland delays paid family and medical leave again
Enacted on April 9, 2022 (MD Code Lab. & Empl. §§ 8.3-101 et seq.) and most recently amended on May 6, 2025 (2025 Ch. 363, HB 102), Maryland’s Time to Care Act (TTCA) establishes a paid family and medical leave (PFML) insurance program. Contributions — which cannot exceed 1.2% of wages — will now begin Jan. 1, 2027. Starting no later than Jan. 3, 2028, covered employees may take up to 12 weeks of leave in a rolling 12-month period, with another 12 weeks possible for employees who experience a serious health condition and need to bond with a new child. The program will replace up to 90% of average weekly wages (subject to an initial $50 minimum and $1,000 maximum, adjusted annually thereafter). Covered employers must participate in the state program or comply with an approved private plan (insured, self-insured or a combination).
PFML under the TTCA is in addition to the state’s existing sick and safe leave under the Healthy Working Families Act, effective since 2018. For more details, see Roundup: State accrued paid leave mandates (updated periodically).
Download the 8-page PDF for all details on the law as currently amended.
As a historical note, PFML start dates were originally Oct. 1, 2024, for contributions and Jan. 1, 2025, for benefits; then extended to Oct. 1, 2024, and Jan. 1, 2026, respectively, by a 2023 law (2023 Chs. 258 and 259, HB 988 and SB 828). Still later, start dates were extended to July 1, 2025 (contributions) and July 1, 2026 (benefits) by 2024 Chs. 266 and 267 (SB 485 and HB 571), enacted on April 25, 2024.
Related resources
Non-Mercer resources
- Pub. L. No. 119-21, the “One Big Beautiful Bill Act” (Congress, July 4, 2025)
- 26 USC § 45S (IRS)
- Revenue Ruling 2025-4 (IRS)
- 2025 Ch. 363, HB 102 (MD Legislature, May 6, 2025)
- 2024 Ch. 266, SB 485 (MD Legislature, April 25, 2024)
- 2024 Ch. 267, HB 571 (MD Legislature, April 25, 2024)
- Paid family and medical leave in the United States (Congressional Research Service, March 26, 2025)
- 2023 Ch. 258, HB 988 (MD Legislature, May 3, 2023)
- 2023 Ch. 259, SB 828 (MD Legislature, May 3, 2023)
- Time to Care Act, §§ 8.3-101 et seq. (MD Legislature, April 9, 2022)
Mercer Law & Policy resources
- Maryland paid family and medical leave overview (slide deck) (May 9, 2024; to be updated for 2025)
- One Big Beautiful Bill includes employer-friendly provisions (July 8, 2025)
- IRS clarifies taxation of state and DC PFML contributions, benefits (April 29, 2025)
- 2025 state paid family and medical leave contributions and benefits (updated semiannually)
- Roundup: State accrued paid leave mandates (updated periodically)