Special Taxes - Summary Table
Table updated as of 2026
This reference table provides current rates, wage ceilings, and official resources for all state-specific payroll taxes supported in ProPay.
State Tax Reference Table
| State/Website | Tax Type | Rate | Wage Ceiling |
|---|---|---|---|
| Colorado https://famli.colorado.gov/employers |
Paid Family Leave | Employer: 0.45% (only employers with 10+ employees) Employee: 0.45% |
$184,500 |
| Connecticut https://www.ctpaidleave.org/how-ct-paid-leave-works/contributions |
Paid Family Leave | 0.5% employees | $184,500 |
| Washington https://paidleave.wa.gov/updates/ |
PFML | Employers: 28.57% of total premium Employees: 71.43% of total premium Businesses with fewer than 50 employees are exempt from employer portion. Employee: 1.13% × 71.43% = 0.808% Employer: 1.13% × 28.57% = 0.323% |
$184,500 |
| Washington https://wacaresfund.wa.gov/how-it-works |
WA Cares | Employers must collect $0.58 per $100 of earnings for employees whose work is localized in Washington. | None |
| Oregon https://paidleave.oregon.gov/employers-overview/ |
Paid Leave | 1% of employee wages Set up in local taxes: Employee: 0.60% Employer: 0.40% Total: 1.00% |
$184,500 |
| Massachusetts https://www.mass.gov/topics/paid-family-and-medical-leave-in-massachusetts |
PFL | Set up in local taxes: Employee: 0.46% Employer: 0.42% Total: 0.88% |
$184,500 |
| Massachusetts https://www.mass.gov/info-details/learn-about-the-employer-medical-assistance-contribution-emac |
EMAC | Percentage based on years employer has been in business Set up on Page 3 of Employer Setup in SDI rate |
$15,000 |
| Washington https://www.lni.wa.gov/ |
L & I | Employer: Set up via WC setup in ProPay for Washington L & I Employee: Set up via Local Taxes |
None |
| Oregon https://www.oregon.gov/dor/programs/businesses/pages/statewide-transit-tax.aspx |
Statewide Transit Tax | 0.1% (0.001) withheld from residents and non-residents working in OR 2026 Note: Rate scheduled to increase to 0.2% but paused pending voter referendum. Continue withholding at 0.1% until further Oregon DOR notice. |
None |
| Oregon https://www.oregon.gov/dcbs/wbf/pages/index.aspx |
WBF | Employers: 0.9 cents per hour employee works Employees: 0.9 cents per hour employee works |
None |
| New Mexico https://www.tax.newmexico.gov/businesses/workers-compensation/ |
Workers Comp | Employer: $2.55 per employee working on last day of quarter Employee: $2.25 for employees working on last day of quarter |
None |
| New York https://www.wcb.ny.gov/content/main/DisabilityBenefits/employee-disability-benefits.jsp#cost |
State Disability Insurance | 0.5% of employee wages, maximum $0.60 per week | None |
| California https://edd.ca.gov/siteassets/files/pdf_pub_ctr/de44.pdf |
SDI | 1.3% for 2026 (employee-paid) | None |
| Oregon - Lane https://www.oregon.gov/dor/programs/businesses/pages/lane-county-transit-district-payroll-tax.aspx Oregon - TriMet https://www.oregon.gov/dor/programs/businesses/pages/trimet-transit.aspx |
Transit District Taxes | Lane Transit: 0.0080 TriMet: 0.008237 Employer taxes |
None |
| New York https://paidfamilyleave.ny.gov/cost |
PFL | Employees contribute 0.432% of gross wages per pay period | Maximum annual contribution: $411.91 |
| New York | Metropolitan Commuter Tax | Only applies if quarterly payroll expense exceeds $312,500 for employees in the MCTD Zone 1 Rates: • $0 - $375,000: 0.11% (0.0011) • $375,000 - $437,500: 0.23% (0.0023) • Over $437,500: 0.60% (0.0060) Zone 2 Rates: • $0 - $375,000: 0.11% (0.0011) • $375,000 - $437,500: 0.23% (0.0023) • Over $437,500: 0.34% (0.0034) |
None |
| Hawaii https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf https://labor.hawaii.gov/dcd/home/about-tdi/ |
TDI | Employee contribution cannot exceed 0.5% of weekly wages, maximum $7.50 per week | Weekly wage base: $1,500.21 |
| Rhode Island https://dlt.ri.gov/employers/employer-tax-unit |
TDI and JDF | JDF: Employers pay 0.29% (0.21% HRIC + 0.08% JD adjustment) TDI: 1.1% |
JDF: $29,800 TDI: $100,000 |
Using This Table
This summary table provides quick reference to 2026 rates and requirements. For detailed setup instructions:
- Refer to individual state tax topics in this section
- Visit the official state websites listed for current information
- Contact Paysoft support if you need assistance with configuration
Important: Tax rates and wage ceilings change annually. Always verify current rates with official state sources before processing payroll.