Paid family and medical leave credit: what changed for employers in 2026

The federal credit is permanent, eligibility is broader, and employers may need to compare wage- and premium-based methods with current guidance.

What to do this week

1. 1

   Separate voluntary benefits from state-mandated leave requirements.

2. 2

   Collect policy, wage, premium, and employee-eligibility records.

3. 3

   Obtain a current professional credit calculation.

How to use this field note

Use the checklist to organize records and identify the question that needs attention. Confirm deadlines and federal requirements against the linked official source. State, local, entity-specific, and fact-specific rules may differ.