NY Paid Family Leave and SDI Deductions for 2026
New York employees pay 0.432% of each paycheck's gross wages for Paid Family Leave in 2026, up to $411.91 for the year, and 0.5% of wages for disability insurance (SDI), up to $0.60 a week. On a $60,000 salary paid every two weeks, that is $9.97 for Paid Family Leave and $1.20 for SDI each paycheck.
The NYC paycheck calculator takes both out of every paycheck, with a switch for each if your employer does not deduct them.
NY Paid Family Leave and SDI rates for 2026
| Deduction | Rate | Maximum |
|---|---|---|
| Paid Family Leave (PFL) | 0.432% of gross wages | $411.91 a year |
| Disability insurance (SDI) | 0.5% of wages | $0.60 a week |
Paid Family Leave deduction per paycheck
Paid Family Leave comes out of gross pay at 0.432% until your contributions for the year reach $411.91. On a salary of $95,350 or more you pay the full $411.91, and the deduction stops for the rest of the year once you reach it. The maximum is 0.432% of a full year at the state average weekly wage of $1,833.63.
| Salary | PFL per paycheck | PFL for the year | Maximum reached |
|---|---|---|---|
| $40,000 | $6.65 | $172.90 | Not reached |
| $60,000 | $9.97 | $259.22 | Not reached |
| $100,000 | $16.62 | $411.91 | Paycheck 25 |
| $150,000 | $24.92 | $411.91 | Paycheck 17 |
Paid every two weeks. The paycheck that reaches the maximum takes only what is left of it, and later paychecks take nothing.
In 2025 the rate was 0.388% and the maximum $354.53. In return, Paid Family Leave pays up to $1,228.53 a week in 2026, 67% of the state average weekly wage.
NY SDI deduction (disability benefits)
SDI is the employee contribution under New York's Disability Benefits Law (DBL). It is 0.5% of wages, up to $0.60 a week, so anyone paid more than $120 a week pays the maximum: $31.20 over the year. With two jobs, your combined contribution still cannot pass $0.60 a week.
| Pay frequency | Most per paycheck | A year |
|---|---|---|
| Weekly | $0.60 | $31.20 |
| Biweekly (every two weeks) | $1.20 | $31.20 |
| Semimonthly (twice a month) | $1.30 | $31.20 |
| Monthly | $2.60 | $31.20 |
Who pays Paid Family Leave and SDI
Most private-sector employees who work in New York pay both, whether they live in the state or commute from New Jersey or Connecticut: both follow where you work, not where you live. Public employers, including New York City agencies, do not have to provide either, and they can opt in to Paid Family Leave, through collective bargaining for union staff.
Is Paid Family Leave taken out before tax?
No. The IRS treats the Paid Family Leave contribution as a payment of state tax, so it comes out after tax: it does not lower your federal, state or city taxable wages, and your withholding is worked out as if it were not there.