General Rules for the Paid Family and Medical Leave (PFML) Tax Credit

1. Does your company have a written policy that provides at least 2 weeks of paid family leave (PFML) for full-time employees, with prorated leave credit for part-time employees?

2. Does this policy offer at least 50% of the employee’s regular wage as paid leave during their time off?

3. Between 2022 and 2025, did any employee receive PFML payments under this employment benefits policy after completing at least one year of employment?

4. For those employees, did any have wages below the specified thresholds in the year prior to receiving paid family leave credit?

   - 2025 PFML → wages less than $93,000 in 2024

   - 2024 PFML → wages less than $90,000 in 2023

   - 2023 PFML → wages less than $81,000 in 2022

5. In some cases, did your policy provide paid family leave beyond what was mandated or paid by state or local government regulations?