State plan: Provides a baseline of benefits that all covered employers must offer. Under the Delaware Paid Leave plan, the employer, utilizing the recommendation of the Division of Paid Leave’s administrative system, will make the initial decision as to whether an employee’s application qualifies for leave, the dollar amount of the benefit payment and how long the employee will be allowed to remain on paid leave.

State-approved private plans: Option to offer an approved private plan that meets or exceeds state benefits. Employers can apply to opt out of the state plan from September 1, 2024 to December 1, 2024 to avoid contributing to the state plan in 2025.

• Employers with 25 or more employees are subject to all parental, family caregiving and medical leave provisions.
• Employers with 10 to 24 employees are subject to only the parental leave provisions.
• Employers with less than 10 employees aren’t covered by the statute, but they may choose to opt in to the program.
• Seasonal operations that are closed to the public for a month or more and the federal government are exempt from Delaware Paid Leave.

PML: Employee's own serious health condition.

PFL: Care of a family member, bonding and qualifying exigency.

Benefit percentage: Employees receive up to 80% of their average weekly wage, up to the maximum weekly benefit.

Maximum weekly benefit:

• For 2026 and 2027, the maximum weekly benefit is $900 with a minimum weekly benefit of $100 unless the employee’s average weekly wage is less than $100.
• Weekly benefit amounts will be tied to the relevant Consumer Price Index (CPI) thereafter.

Waiting period: No waiting period.

Maximum duration:

• Care for a new child (up to 12 weeks per year).
• Care for a family member with a serious health condition (up to 6 weeks, every 24 months).
• Address an employee's personal serious health condition or injury (up to 6 weeks, every 24 months).
• Address the impact of a family member's overseas military deployment – qualifying exigency (up to 6 weeks, every 24 months).
• An employee is limited to 12 weeks of leave, regardless of type of leave, in a 12-month period.

The employer is responsible for 50% of the total contribution rate of:

• Medical Leave: 0.4% of taxable wage base.
• Family Caregiving Leave: 0.08% of taxable wage base.
• Parental Leave: 0.32% of taxable wage base.

The employer can elect to pay all or part of the employee contribution.