New York Paid Family Leave and Disability Paycheck Deductions
If you see NY PFL, PFL, FLI, NY SDI or DBL on a New York paycheck, those lines are generally related to New York’s Paid Family Leave and statutory disability-benefits coverage. They are separate from federal, New York State, NYC and Yonkers income-tax withholding.
For 2026, the standard Paid Family Leave employee contribution is 0.432% of wages each pay period, capped at $411.91 for the year. A separate disability contribution may also appear: an employer is allowed, but not required, to collect 0.5% of wages up to $0.60 per week under the standard DBL rule.
For a complete gross-to-net calculation, use the New York paycheck calculator. This page explains these two New York-specific deduction lines in detail.
PFL vs DBL: what is the difference?
| Paycheck item | What it funds | Standard employee contribution |
|---|---|---|
| NY Paid Family Leave (PFL) | Paid, job-protected leave for qualifying family-related events | 0.432% of wages in 2026, max $411.91/year |
| NY Disability Benefits (DBL / NY SDI) | Short-term wage-replacement coverage for qualifying off-the-job disability | Employer may collect 0.5% of wages, max $0.60/week |
The programs are related because New York employers commonly secure PFL coverage together with disability-benefits coverage, but the employee contributions are separate and distinct. Seeing both deductions on one paycheck does not necessarily mean you were charged twice for the same program.
2026 New York Paid Family Leave contribution
Beginning January 1, 2026, the employee Paid Family Leave contribution is 0.432% of wages each pay period, capped at a maximum annual employee contribution of $411.91. New York’s official employee deduction notice also says the PFL amount can fluctuate from pay period to pay period depending on hours worked.
Formula
Before the annual cap: PFL deduction = gross wages for the pay period × 0.00432. The payroll deduction stops once the applicable employee contribution reaches the annual maximum.
Examples
- $1,000 weekly paycheck: $1,000 × 0.432% = $4.32
- $3,000 biweekly paycheck: $3,000 × 0.432% = $12.96
- $75,000 annual salary paid biweekly: $2,884.62 × 0.432% ≈ $12.46 per paycheck, or $324.00 for the year — below the 2026 $411.91 cap.
How much is NY PFL by annual salary?
The table below assumes the employee is covered, the employer is collecting the employee contribution and wages are earned steadily through the year.
| Annual wages | 0.432% calculation | Estimated 2026 employee PFL contribution |
|---|---|---|
| $30,000 | $129.60 | $129.60 |
| $50,000 | $216.00 | $216.00 |
| $75,000 | $324.00 | $324.00 |
| $95,000 | $410.40 | $410.40 |
| $100,000 | $432.00 | $411.91 cap |
| $120,000 | $518.40 | $411.91 cap |
Why did the PFL deduction increase in 2026?
| Year | Employee contribution rate | Annual maximum |
|---|---|---|
| 2025 | 0.388% | $354.53 |
| 2026 | 0.432% | $411.91 |
The 2026 New York State Average Weekly Wage used for the program is $1,833.63. So an employee earning the same wage as last year can see a larger PFL deduction in 2026 even when nothing else about the paycheck changed.
Is NY PFL a tax?
It is better described as an insurance payroll contribution, not New York personal income tax. The New York Tax Department’s PFL tax guidance says that employee Paid Family Leave premiums are deducted from after-tax wages, so the PFL deduction itself does not normally reduce the federal or New York taxable-wage amount before the income-tax calculation. Employers should report employee PFL contributions in Box 14 of Form W-2 as state disability insurance taxes withheld.
How the calculator treats PFL
- calculates federal, FICA, New York State and applicable local withholding;
- calculates the PFL contribution separately;
- subtracts PFL from the cash paycheck;
- does not use PFL to reduce taxable wages;
- stops the modeled deduction when the entered year-to-date PFL amount reaches the $411.91 annual cap.
For complete calculation assumptions, see How the New York Paycheck Calculator Works.
What does the PFL contribution pay for?
For 2026, eligible employees can receive up to 12 weeks of PFL at 67% of average weekly wage, subject to a maximum weekly benefit of $1,228.53. Core qualifying purposes: bonding with a newly born, adopted or fostered child; caring for a family member with a serious health condition; assisting loved ones when a spouse, domestic partner, child or parent is deployed abroad on active military service. Check eligibility directly with New York Paid Family Leave.
Can I opt out of New York Paid Family Leave deductions?
PFL is not a general optional benefit. A covered employee can qualify for a waiver when regularly scheduled 20 or more hours per week, but not expected to work 26 consecutive weeks for that employer; or regularly scheduled less than 20 hours per week, but not expected to work 175 days in a 52-week period. If your schedule later changes so that you are expected to meet the eligibility threshold, the waiver can be revoked and retroactive contributions from date of hire can become due.
Does every New York employee pay PFL?
Not literally every worker — coverage depends on employment and employer. Most private employers with covered New York employees must provide disability and PFL coverage; public employers can have different arrangements, and some employees qualify for a waiver. The calculator gives you an Include NY Paid Family Leave contribution checkbox rather than assuming every worker is covered.
Can my employer pay the PFL contribution for me?
Yes, an employer can choose to cover some or all of the employee cost instead of deducting it from the employee’s paycheck. If the employer pays the employee contribution, turn PFL off in the paycheck calculator when modeling your actual cash paycheck.
What is NY SDI or DBL on a paycheck?
NY SDI, SDI EE, DBL or similar payroll labels commonly refer to New York’s statutory Disability Benefits Law coverage — different from PFL. DBL addresses qualifying disability caused by off-the-job illness/injury; PFL addresses qualifying family leave. The standard employee disability contribution is 0.5% of wages, capped at $0.60 per week. The employer is allowed, but not required, to collect this employee contribution.
Does everyone have a $0.60 NY disability deduction?
No. The employer may collect up to 0.5% of wages, max $0.60/week, or pay the full cost instead. Example: weekly wages of $80 → $80 × 0.5% = $0.40. Weekly wages of $500 → 0.5% = $2.50, but capped at $0.60.
How does the DBL cap work with different pay frequencies?
| Pay frequency | Standard maximum contribution per pay period |
|---|---|
| Weekly | $0.60 |
| Biweekly | $1.20 |
| Semimonthly | about $1.30 |
| Monthly | about $2.60 |
| Annual maximum over 52 weeks | $31.20 |
What if I have two jobs and both deduct NY disability?
If combined wages are more than $120 per week, you can request that employers adjust contributions proportionally; combined standard employee contributions may not exceed $0.60 per week. The site calculator does not coordinate DBL deductions across multiple employers.
Can PFL and DBL both be deducted?
Yes — they are separate contributions. Example: $3,000 biweekly paycheck → PFL $12.96 + DBL $1.20 = $14.16 combined. These are benefit-related payroll deductions, not “New York tax.”
How the calculator models PFL and DBL
By default, PFL is included at 0.432% of current gross wages, subject to $411.91 minus PFL already entered for the year. Example: current gross $3,000, normal PFL calc $12.96, YTD PFL already paid $405 → remaining cap $6.91 → calculator limits the current deduction to $6.91. DBL is off by default because New York allows but does not require the employer to collect it; if enabled, the calculator estimates 0.5% of wages subject to the $0.60/week equivalent cap for the selected pay frequency.
Common pay-stub labels
| Possible pay-stub label | Likely meaning |
|---|---|
| NY PFL | New York Paid Family Leave |
| PFL | Paid Family Leave |
| FLI | Family Leave Insurance |
| NY FLI | New York Family Leave Insurance |
| NY SDI | New York statutory disability contribution |
| SDI EE | Employee disability contribution |
| DBL | Disability Benefits Law contribution |
| DB | Disability Benefits |
Frequently asked questions
What is the NY PFL deduction rate for 2026?
0.432% of wages each pay period, up to a maximum employee contribution of $411.91 for the calendar year.
How much is PFL on a $50,000 salary?
$50,000 × 0.432% = $216 for 2026, assuming coverage and employee funding throughout the year.
How much is PFL on a $100,000 salary?
The percentage calculation would exceed the annual cap, so the 2026 employee contribution is capped at $411.91.
Does PFL reduce my taxable income?
No — PFL premiums are deducted from after-tax wages, so the contribution does not operate like a pretax retirement contribution.
Is NY SDI always $0.60?
No — it is 0.5% of wages up to the standard $0.60 weekly maximum, and the employer is not required to collect it.
Can I opt out of PFL or DBL?
PFL: only if you meet the limited waiver conditions based on your regular work schedule and expected duration of employment — it is not a general employee choice. DBL: an agreement to waive an employee’s right to disability benefits is generally void, though separate statutory exemptions can exist in specific situations.
Should PFL appear on my W-2?
Yes — employee contributions should be reported in Box 14 of Form W-2 as state disability insurance taxes withheld.
Calculate these deductions with your paycheck
Use the New York paycheck calculator to include 2026 PFL in a complete gross-to-net estimate. Enter your YTD PFL contribution if you are already partway through the year so the calculator can apply the remaining annual cap. If your employer collects the standard disability contribution, enable the optional DBL checkbox.
For hourly workers, use the New York hourly paycheck calculator. For the broader explanation of taxes and other payroll lines, see New York paycheck taxes and deductions. For the calculator’s formulas, assumptions and update process, see How the New York Paycheck Calculator Works.