1. Implementing Payroll for the United States
  2. Delaware Paid Family and Medical Leave Insurance

Delaware Paid Family and Medical Leave Insurance

Delaware Paid Family and Medical Leave (FMLI) program is intended to provide employees working in Delaware paid time off to care for themselves or a family member.

This tax uses these components.

  • Family Leave Insurance employee

  • Family Leave Insurance employer

  • Medical Leave Insurance employee

  • Medical Leave Insurance employer

  • Parental Leave Insurance employee

  • Parental Leave Insurance employer

Before you implement Delaware FMLI, there are some areas you should consider.

  • What is the employee eligibility criteria

  • How to override the legislative rates and percentages

  • How to reclassify employees

  • How to opt your organization out of this tax

  • How to exclude individual employees

  • How to cost the tax

  • What wage basis rules it follows

What is the employee eligibility criteria

The payroll process automatically imposes these taxes on employees when they're subject to Delaware state unemployment insurance (SUI).

How to override legislative rates and percentages

To override the legislative tax rates and percentage distribution between the employee and employer components:

  1. To override at the payroll statutory unit (PSU) level, start the Legal Entity Calculation Cards task from your implementation project.

    To override at the tax reporting unit (TRU) level, start the Legal Reporting Unit Calculation Cards task.

    Settings at the TRU level override those at the PSU level.

  2. Open the calculation card for editing.

  3. In Component Groups, click Delaware.

  4. In Calculation Components, select State FLI.

    Create it if it doesn't exist.

  5. Select Enterable Calculation Values on Calculation Cards.

  6. To override the total tax rate, search for and select FLI Combined Rate.

    To override the distribution between the employee and employer rates, use these calculation value pairs.

    • FLI Employee Percentage and FLI Employer Percentage

    • MLI Employee Percentage and MLI Employer Percentage

    • PLI Employee Percentage and PLI Employer Percentage

    Enter them as percentages. For example, enter 50% as 50. The sum of these percentage pairs must equal 100%.
    Note:

    The Wage Limit override doesn't impact the calculation of this tax.

  7. Save your work.

How to reclassify all employees in your organization

You can change FMLI classification at the beginning of the quarter only.

By default, earnings tagged to other work states aren't eligible for Delaware FMLI. To make them eligible for all employees in your organizaiton:

  1. To make them eligible at the PSU level, start the Legal Entity Calculation Cards task from your implementation project.

    To make them eligible at the TRU level, start the Legal Reporting Unit Calculation Cards task.

    Settings at the TRU level override those at the PSU level.

  2. Open the calculation card for editing.

  3. In Component Groups, click Delaware.

  4. In Calculation Components, select State FLI.

    Create it if it doesn't exist.

  5. Select Enterable Calculation Values on Calculation Cards.

  6. Search for and select Family Leave Reclassification.

  7. Enter Yes to make all out-of-state earnings eligible.

    Enter No to revoke that eligibility.

  8. Save your work.

How to reclassify individual employees

You can change FMLI classification at the beginning of the quarter only.

To make all out-of-state earnings for an individual employee eligibile for FMLI:

  1. Open the person's tax card for editing.

  2. Open the Delaware component for editing.

  3. In Withholding Exemption, set Family Leave Reclassification to either Yes or No.

  4. Save your work.

How to opt out your organization

You can opt your organization out of employee and employer components of these taxes.

  1. To opt out at the PSU level, start the Legal Entity Calculation Cards task from your implementation project.

    To opt out at the TRU level, start the Legal Reporting Unit Calculation Cards task.

    Settings at the TRU level override those at the PSU level.

  2. Open the calculation card for editing.

  3. In Component Groups, click Delaware.

  4. In Calculation Components, select State FLI.

    Create it if it doesn't exist.

  5. Select Enterable Calculation Values on Calculation Cards.

  6. Search for and select the appropriate calculation value.

    • FLI Employee Tax Exemption

    • FLI Employer Tax Exemption

    • MLI Employee Tax Exemption

    • MLI Employer Tax Exemption

    • PLI Employee Tax Exemption

    • PLI Employer Tax Exemption

  7. In Value, select the appropriate exemption status.

How to opt out individual employees

To exclude individual employees from all six components of this tax:

  1. Open the person's tax card for editing.

  2. Open the Delaware component for editing.

  3. In Withholding Exemption, select the appropriate exemption for Family Leave.

  4. Save your work.

How to cost the FMLI taxes

To process the FMLI taxes, cost these predefined elements using the FLI Tax Calculated or Tax Calculated input values.

  • Family Leave Insurance Employee Tax

  • Family Leave Insurance Employee Tax Not Taken

  • Family Leave Insurance Employer

  • Medical Leave Insurance Employee

  • Medical Leave Insurance Employee Not Taken

  • Medical Leave Insurance Employer

  • Parental Leave Insurance Employee Tax

  • Parental Leave Insurance Employee Tax Not Taken

  • Parental Leave Insurance Employer

For further info, see Payroll Costing of Elements for the US in the Help Center.

What wage basis rules it follows

Delaware FMLI follows FICA wage basis rules.

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