Delaware has amended its Paid Family and Medical Leave (PFML) regulations. The changes take effect on December 11, 2025, ahead of the program’s start date of January 1, 2026. Employers need to review these updates as they affect eligibility, timelines, and contributions.
The application year is now defined as the 12-month period beginning on the first day an employee uses PFML leave. This replaces the previous approach that followed federal Family and Medical Leave Act (FMLA) measurement periods. Employers may need to manage different timelines for FMLA and PFML.
The definition of employee has also changed. Coverage is based on wages earned rather than where work is performed. An employee is considered primarily working in Delaware if at least 60 percent of their wages each quarter are earned in the state.
Note that employers with 10 to 24 employees in Delaware must only provide parental leave, but they may choose to offer additional coverage for medical, family caregiver, and exigency leave. Under the amended regulations, if these benefits are offered voluntarily, employers cannot deduct costs from employee pay and must cover the full premium.
The amendments also include guidance for self-insured employers on reserve account requirements and updating the information collected by the state.