BLS Insights

Delaware Paid Family Medical Leave

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Client Update: Form 1099 and W-9 Reporting RequirementsOn May 11, 2022, the Healthy Delaware Families Act was signed into law, creating a Delaware Paid Family and Medical Leave Insurance Program (PFML). The PFML Program offers paid leave to employees who need support during a health or family event (including Parental Leave) and will be funded through employer contributions as a percentage of payroll beginning January 1, 2025, with payment to qualifying employees beginning January 1, 2026.
Because the PFML Program is mandatory for most Delaware businesses with 10 or more employees, it is important to understand the guidelines for compliance as they affect your business. The regulations vary based upon multiple factors, and they can be found (along with all ongoing updates and key implementation rollout dates) by visiting the following Delaware.gov information page – Delaware Paid Leave Is Coming: It’s time to get your business ready!
We highly recommend that you review the PFML Program and regulations as soon as possible so you can identify your best course of action moving forward. If you currently have a private paid leave benefit that is comparable to Delaware’s PFML, you can opt out of Delaware’s plan so that your existing paid leave benefit is grandfathered. A grandfathering portal can be found on the website to help walk you through the process but be mindful that an application must be filed between October 1, 2023 and January 1, 2024.
At Belfint, Lyons & Shuman, P.A. (BLS), we remain committed to keeping you informed on matters that could affect your business – even if the information is outside of our expertise. If you need additional assistance regarding the Delaware Paid Family & Medical Insurance Program, we recommend that you contact a subject matter expert, such as your Human Resources Team Member or Consultant.

About the Author


Valerie Middlebrooks, CPA

Director/Dept Chair
Tax & Small Business

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