Qualifying Criteria and Rules for the Paid Family and Medical Leave Business Credit

1. Does your company have a written policy providing at least 2 weeks of PFML for full-time employees (and prorated leave for part-time)?

2. Does the policy pay at least 50% of the employee’s regular wage during leave?

3. Between 2022–2025, did any employee receive PFML payments under the policy after at least one year of employment?

4. For those employees, did any have wages below the following thresholds in the year prior to receiving PFML?

• 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 PFML beyond what was required or paid by the state/local government?