Implement New York Paid Family Leave payroll tax #6455
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| - bump: minor | ||
| changes: | ||
| added: | ||
| - New York Paid Family Leave payroll tax |
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| description: New York Paid Family Leave maximum annual employee contribution. | ||
| metadata: | ||
| label: New York Paid Family Leave maximum annual contribution | ||
| unit: currency-USD | ||
| period: year | ||
| reference: | ||
| - title: Cost and Deductions - New York State Paid Family Leave | ||
| href: https://paidfamilyleave.ny.gov/cost | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2021 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2021_page | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2022 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2022 | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2023 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2023 | ||
| - title: New York Paid Family Leave Updates for 2024 | ||
| href: https://paidfamilyleave.ny.gov/2024 | ||
| - title: New York Paid Family Leave Updates for 2025 | ||
| href: https://paidfamilyleave.ny.gov/2025 | ||
| values: | ||
| 2021-01-01: 385.34 | ||
| 2022-01-01: 423.71 | ||
| 2023-01-01: 399.43 | ||
| 2024-01-01: 333.25 | ||
| 2025-01-01: 354.53 | ||
|
Contributor
There was a problem hiding this comment. looks like it's wage-indexed, uprate by the closest available? |
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| description: New York Paid Family Leave employee contribution rate as a percentage of gross wages. | ||
| metadata: | ||
| label: New York Paid Family Leave contribution rate | ||
| unit: /1 | ||
| period: year | ||
| reference: | ||
| - title: Cost and Deductions - New York State Paid Family Leave | ||
| href: https://paidfamilyleave.ny.gov/cost | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2021 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2021_page | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2022 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2022 | ||
| - title: Health Insurers - PFL Decision on Premium Rate for Paid Family Leave Benefits 2023 | ||
| href: https://www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_rate_decision_2023 | ||
| - title: New York Paid Family Leave Updates for 2024 | ||
| href: https://paidfamilyleave.ny.gov/2024 | ||
| - title: New York Paid Family Leave Updates for 2025 | ||
| href: https://paidfamilyleave.ny.gov/2025 | ||
| values: | ||
| 2021-01-01: 0.00511 | ||
| 2022-01-01: 0.00511 | ||
| 2023-01-01: 0.00455 | ||
| 2024-01-01: 0.00373 | ||
| 2025-01-01: 0.00388 |
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| - name: Low income earner at $10,000 | ||
| period: 2024 | ||
| absolute_error_margin: 0.01 | ||
| input: | ||
| state_code: NY | ||
| irs_employment_income: 10_000 | ||
| output: | ||
| ny_paid_family_leave_tax: 37.30 # $10,000 × 0.00373 | ||
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| - name: Middle income earner at $50,000 | ||
| period: 2024 | ||
| absolute_error_margin: 0.01 | ||
| input: | ||
| state_code: NY | ||
| irs_employment_income: 50_000 | ||
| output: | ||
| ny_paid_family_leave_tax: 186.50 # $50,000 × 0.00373 | ||
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| - name: High income earner at $100,000 - should hit cap | ||
| period: 2024 | ||
| absolute_error_margin: 0.01 | ||
| input: | ||
| state_code: NY | ||
| irs_employment_income: 100_000 | ||
| output: | ||
| ny_paid_family_leave_tax: 333.25 # Capped at maximum contribution (would be $373 uncapped) | ||
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| - name: Outside New York state - should return 0 | ||
| period: 2024 | ||
| absolute_error_margin: 0.01 | ||
| input: | ||
| state_code: CA | ||
| irs_employment_income: 50_000 | ||
| output: | ||
| ny_paid_family_leave_tax: 0 # Not in NY, so no NY PFL tax |
|
Collaborator
There was a problem hiding this comment. We will need to include this in the computation tree (if we want evaluate reform impacts) |
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| from policyengine_us.model_api import * | ||
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| class ny_paid_family_leave_tax(Variable): | ||
| value_type = float | ||
| entity = Person | ||
| label = "New York Paid Family Leave payroll tax" | ||
| unit = USD | ||
| definition_period = YEAR | ||
| defined_for = StateCode.NY | ||
| reference = { | ||
| "title": "New York State Paid Family Leave", | ||
| "href": "https://paidfamilyleave.ny.gov/cost", | ||
| } | ||
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| def formula(person, period, parameters): | ||
| p = parameters(period).gov.states.ny.tax.payroll.paid_family_leave | ||
| gross_wages = person("irs_employment_income", period) | ||
| uncapped_tax = gross_wages * p.rate | ||
| max_contribution = p.maximum_annual_contribution | ||
| return min_(uncapped_tax, max_contribution) |
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can you find a statutory reference?