Taxes and premiums
Paid Leave premium payments are due quarterly at the same time UI tax payments are due for taxpaying employers. You can make payments electronically from your employer account.
Important Paid Leave Premium Rate Notice mailing
Employers covered by Paid Leave will receive their Paid Leave Premium Rate Notice by U.S. mail in a separate mailing from the UI Tax Rate Notice. First premium payments were due April 30, 2026. To learn more visit our Paid Leave Premium Rate Notice mailing webpage or contact Paid Leave with questions.
| Joint Unemployment Insurance - Paid Leave employer system | Paid Leave website | |
|---|---|---|
| What do we call this account | "Employer Account" | "Paid Leave Administrator account" |
| Pay UI taxes and Paid Leave premiums |  |
 |
Pay quarterly UI taxes and Paid Leave premiums
Each quarter, employers that have employees covered by Unemployment Insurance OR Paid Leave are required to submit a wage detail report electronically.
After the quarterly wage detail report is submitted, the system will automatically calculate both your UI taxes/reimbursements and your Paid Leave premiums for the quarter.
What you can expect:
- If you report wage detail and then come back to make payments later: All users are routed first to the UI account summary page if there is a UI balance, even if you start from the Make a Paid Leave Payment link. You will be able to make a Paid Leave payment after your UI payment is complete.
- If you report wage detail and make payments immediately: you will be routed first to the UI account summary page and then to the Paid Leave account summary page. If you have a $0 balance for UI, select the blue Make Paid Leave Payment button to proceed to the Paid Leave account summary page.
- Your UI tax and Paid Leave Premium payments must be made separately. We cannot move payments from one program to another.
Refer to our Employer Self-System User Guide for step-by-step instructions to make a Paid Leave payment by check or electronic payment using ACH credit/debit.
Paid Leave premium rate reduction for small employers
Visit our Small employer premium rate page to learn how we assign reduced Paid Leave premium rates for qualifying small employers.