From ba4558554c3df674d5c9a0d3e7e76d5b7a3d3eb8 Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Mon, 12 Oct 2026 10:22:29 -0400 Subject: [PATCH 1/2] Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates; add 2019-2024 WA PFML premiums - Add explicit zero entries before the first rate of Colorado FAMLI (2023-01-01), Paid Leave Oregon (2023-01-01) and WA Cares (2023-07-01), which backdate_parameters otherwise extends to 2015. - Add the 2019, 2022, 2023 and 2024 Washington PFML total premium rates and employer shares from ESD's historical premium table. - Average the WA Cares rate over the months of the year so the July 1, 2023 start applies to half of 2023. - Add CO, OR and WA payroll tests for 2021-2025. Co-Authored-By: Claude Opus 5.5 --- .../fix-state-payroll-start-dates.fixed.md | 1 + .../co/tax/payroll/famli/employee_rate.yaml | 3 + .../co/tax/payroll/famli/employer_rate.yaml | 3 + .../tax/payroll/paid_leave/employee_rate.yaml | 5 ++ .../tax/payroll/paid_leave/employer_rate.yaml | 5 ++ .../payroll/long_term_care/employee_rate.yaml | 1 + .../payroll/paid_leave/employer_share.yaml | 10 +++ .../wa/tax/payroll/paid_leave/total_rate.yaml | 10 +++ .../payroll/famli/co_famli_contribution.yaml | 51 +++++++++++ .../or_employee_state_payroll_tax.yaml | 57 +++++++++++++ .../wa_employee_state_payroll_tax.yaml | 84 +++++++++++++++++++ ...wa_employee_long_term_care_contribution.py | 14 +++- 12 files changed, 242 insertions(+), 2 deletions(-) create mode 100644 changelog.d/fix-state-payroll-start-dates.fixed.md create mode 100644 policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/or/tax/payroll/or_employee_state_payroll_tax.yaml create mode 100644 policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml diff --git a/changelog.d/fix-state-payroll-start-dates.fixed.md b/changelog.d/fix-state-payroll-start-dates.fixed.md new file mode 100644 index 00000000000..a49bb455154 --- /dev/null +++ b/changelog.d/fix-state-payroll-start-dates.fixed.md @@ -0,0 +1 @@ +Stop Colorado FAMLI, Paid Leave Oregon and WA Cares contributions from applying before their programs started, apply WA Cares from July 1, 2023, and add the 2019-2024 Washington Paid Family and Medical Leave premium rates and employer shares. diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml index 8cf7b0988d6..6d234813969 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml @@ -1,5 +1,6 @@ description: Employee-side Colorado FAMLI contribution rate. values: + 0000-01-01: 0 2023-01-01: 0.0045 2026-01-01: 0.0044 @@ -12,3 +13,5 @@ metadata: href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 + - title: Colorado Department of Labor and Employment FAMLI employer bulletin (September 24, 2024), section 2025 Premium Rate Stays the Same + href: https://content.govdelivery.com/accounts/CODLE/bulletins/3b7ca14 diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml index 0b2605dfba1..30a2f056e44 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml @@ -1,5 +1,6 @@ description: Employer-side Colorado FAMLI contribution rate. values: + 0000-01-01: 0 2023-01-01: 0.0045 2026-01-01: 0.0044 @@ -12,3 +13,5 @@ metadata: href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 + - title: Colorado Department of Labor and Employment FAMLI employer bulletin (September 24, 2024), section 2025 Premium Rate Stays the Same + href: https://content.govdelivery.com/accounts/CODLE/bulletins/3b7ca14 diff --git a/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employee_rate.yaml b/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employee_rate.yaml index 1dffb3c383a..177d3c51b78 100644 --- a/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employee_rate.yaml @@ -1,5 +1,6 @@ description: Employee-side Oregon Paid Leave contribution rate. values: + 0000-01-01: 0 2023-01-01: 0.006 metadata: @@ -11,3 +12,7 @@ metadata: href: https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html - title: Paid Leave Oregon contributions calculator href: https://paidleave.oregon.gov/employers/contributions-calculator.html + - title: Oregon Revised Statutes Chapter 657B (2021 Edition), note to ORS 657B.150 (operative January 1, 2023) + href: https://www.oregonlegislature.gov/bills_laws/archive/2021ors657B.pdf#page=10 + - title: Oregon Department of Revenue, 2023 Oregon Combined Payroll Tax Report Instructions, Tax rates and wage bases + href: https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2023.pdf#page=6 diff --git a/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employer_rate.yaml b/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employer_rate.yaml index a52ee38e5a9..c4313273114 100644 --- a/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employer_rate.yaml +++ b/policyengine_us/parameters/gov/states/or/tax/payroll/paid_leave/employer_rate.yaml @@ -1,5 +1,6 @@ description: Employer-side Oregon Paid Leave contribution rate. values: + 0000-01-01: 0 2023-01-01: 0.004 metadata: @@ -11,3 +12,7 @@ metadata: href: https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html - title: Paid Leave Oregon contributions calculator href: https://paidleave.oregon.gov/employers/contributions-calculator.html + - title: Oregon Revised Statutes Chapter 657B (2021 Edition), note to ORS 657B.150 (operative January 1, 2023) + href: https://www.oregonlegislature.gov/bills_laws/archive/2021ors657B.pdf#page=10 + - title: Oregon Department of Revenue, 2023 Oregon Combined Payroll Tax Report Instructions, Tax rates and wage bases + href: https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2023.pdf#page=6 diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml index d2b08676258..9afa1e9b8a7 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/long_term_care/employee_rate.yaml @@ -1,5 +1,6 @@ description: Employee-side Washington WA Cares Fund contribution rate. values: + 0000-01-01: 0 2023-07-01: 0.0058 metadata: diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml index 6d60c408ce5..c00600a8362 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/employer_share.yaml @@ -1,6 +1,10 @@ description: Employer share of Washington Paid Family and Medical Leave contributions. values: 0000-01-01: 0 + 2019-01-01: 0.3667 + 2022-01-01: 0.2678 + 2023-01-01: 0.2724 + 2024-01-01: 0.2857 2025-01-01: 0.2848 2026-01-01: 0.2857 @@ -15,3 +19,9 @@ metadata: href: https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf#page=1 - title: 2026 Washington Paid Leave updates href: https://paidleave.wa.gov/updates/ + - title: Washington Laws of 2017, 3rd Special Session, Chapter 5 (SSB 5975), Section 8 (premiums for 2019 and 2020) + href: https://lawfilesext.leg.wa.gov/biennium/2017-18/Pdf/Bills/Session%20Laws/Senate/5975-S.SL.pdf#page=16 + - title: Washington Paid Leave Employer Wage Reporting and Premiums Toolkit v25.1 (June 2026), Historical premium rates + href: https://paidleave.wa.gov/app/uploads/2021/12/Employer-Wage-Reporting-and-Premiums-Toolkit-v25.1-2026.06.26.pdf#page=27 + - title: Washington Employment Security Department, Paid Family & Medical Leave premiums to decrease in 2024 (October 25, 2023) + href: https://esd.wa.gov/about-us/news-release/2023/paid-family-medical-leave-premiums-decrease-2024 diff --git a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml index fec0a9dceff..0031a6f2348 100644 --- a/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml +++ b/policyengine_us/parameters/gov/states/wa/tax/payroll/paid_leave/total_rate.yaml @@ -1,6 +1,10 @@ description: Total Washington Paid Family and Medical Leave contribution rate. values: 0000-01-01: 0 + 2019-01-01: 0.004 + 2022-01-01: 0.006 + 2023-01-01: 0.008 + 2024-01-01: 0.0074 2025-01-01: 0.0092 2026-01-01: 0.0113 @@ -15,3 +19,9 @@ metadata: href: https://paidleave.wa.gov/app/uploads/2024/10/2025-Premium-Rates-Employer-Mailer.pdf#page=1 - title: 2026 Washington Paid Leave updates href: https://paidleave.wa.gov/updates/ + - title: Washington Laws of 2017, 3rd Special Session, Chapter 5 (SSB 5975), Section 8 (premiums for 2019 and 2020) + href: https://lawfilesext.leg.wa.gov/biennium/2017-18/Pdf/Bills/Session%20Laws/Senate/5975-S.SL.pdf#page=16 + - title: Washington Paid Leave Employer Wage Reporting and Premiums Toolkit v25.1 (June 2026), Historical premium rates + href: https://paidleave.wa.gov/app/uploads/2021/12/Employer-Wage-Reporting-and-Premiums-Toolkit-v25.1-2026.06.26.pdf#page=27 + - title: Washington Employment Security Department, Paid Family & Medical Leave premiums to decrease in 2024 (October 25, 2023) + href: https://esd.wa.gov/about-us/news-release/2023/paid-family-medical-leave-premiums-decrease-2024 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml new file mode 100644 index 00000000000..691cad6bda3 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml @@ -0,0 +1,51 @@ +# Colorado FAMLI premiums begin January 1, 2023 (C.R.S. 8-13.3-507 (2)). The +# premium is 0.9% of wages for 2023 and 2024 (8-13.3-507 (3)(a)) and stays +# 0.9% for 2025 (CDLE FAMLI bulletin, September 24, 2024). An employer with +# 10 or more employees may deduct up to 50% of the premium from the employee +# and remits the full premium (8-13.3-507 (5)), so each side pays 0.45%. + +- name: Colorado FAMLI premiums do not apply in 2021, before the program starts. + period: 2021 + input: + employment_income: 50_000 + state_code: CO + output: + co_employee_famli_contribution: 0 + co_employer_famli_contribution: 0 + co_employee_state_payroll_tax: 0 + employee_state_payroll_tax: 0 + +- name: Colorado FAMLI premiums do not apply in 2022, before the program starts. + period: 2022 + input: + employment_income: 50_000 + state_code: CO + output: + co_employee_famli_contribution: 0 + co_employer_famli_contribution: 0 + co_employee_state_payroll_tax: 0 + employee_state_payroll_tax: 0 + +- name: Colorado FAMLI premium is 0.9% of wages in 2023, split evenly. + period: 2023 + input: + employment_income: 50_000 + state_code: CO + output: + # 50,000 * 0.9% * 50% = 225 + co_employee_famli_contribution: 225 + co_employer_famli_contribution: 225 + co_employee_state_payroll_tax: 225 + employee_state_payroll_tax: 225 + +- name: Colorado FAMLI premium stays 0.9% of wages in 2025. + period: 2025 + input: + employment_income: 50_000 + state_code: CO + output: + # 50,000 * 0.9% * 50% = 225 + co_employee_famli_contribution: 225 + co_employer_famli_contribution: 225 + co_employee_state_payroll_tax: 225 + employee_state_payroll_tax: 225 diff --git a/policyengine_us/tests/policy/baseline/gov/states/or/tax/payroll/or_employee_state_payroll_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/or/tax/payroll/or_employee_state_payroll_tax.yaml new file mode 100644 index 00000000000..e389a52643c --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/or/tax/payroll/or_employee_state_payroll_tax.yaml @@ -0,0 +1,57 @@ +# Paid Leave Oregon contributions begin January 1, 2023 (note to ORS 657B.150, +# 2021 Edition; Oregon DOR 2023 Combined Payroll Tax Report Instructions). The +# rate is 1% of wages in 2023 and 2025 (DOR instructions for each year), paid +# 60% by the employee and 40% by an employer with 25 or more employees +# (ORS 657B.150 (2), (4)). The statewide transit tax is 0.1% of wages in each +# year (DOR instructions, 2021, 2022, 2023 and 2025). + +- name: Oregon employee payroll tax in 2021 is the statewide transit tax only. + period: 2021 + input: + employment_income: 50_000 + state_code: OR + output: + or_employee_paid_leave_contribution: 0 + or_employer_paid_leave_contribution: 0 + # 50,000 * 0.1% = 50 + or_employee_statewide_transit_tax: 50 + or_employee_state_payroll_tax: 50 + employee_state_payroll_tax: 50 + +- name: Oregon employee payroll tax in 2022 is the statewide transit tax only. + period: 2022 + input: + employment_income: 50_000 + state_code: OR + output: + or_employee_paid_leave_contribution: 0 + or_employer_paid_leave_contribution: 0 + or_employee_statewide_transit_tax: 50 + or_employee_state_payroll_tax: 50 + employee_state_payroll_tax: 50 + +- name: Paid Leave Oregon contributions start in 2023. + period: 2023 + input: + employment_income: 50_000 + state_code: OR + output: + # 50,000 * 1% * 60% = 300 + or_employee_paid_leave_contribution: 300 + # 50,000 * 1% * 40% = 200 + or_employer_paid_leave_contribution: 200 + or_employee_statewide_transit_tax: 50 + or_employee_state_payroll_tax: 350 + employee_state_payroll_tax: 350 + +- name: Paid Leave Oregon contribution rate is 1% in 2025. + period: 2025 + input: + employment_income: 50_000 + state_code: OR + output: + or_employee_paid_leave_contribution: 300 + or_employer_paid_leave_contribution: 200 + or_employee_statewide_transit_tax: 50 + or_employee_state_payroll_tax: 350 + employee_state_payroll_tax: 350 diff --git a/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml new file mode 100644 index 00000000000..d0fe40dc068 --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml @@ -0,0 +1,84 @@ +# Washington Paid Family and Medical Leave premiums begin January 1, 2019 +# (Laws of 2017, 3rd sp.s., ch. 5, sec. 8). Total premium rate and employee +# share by year (ESD Employer Toolkit v25.1, Historical premium rates; ESD +# news release of October 25, 2023): 2021 0.4% x 63.33%, 2022 0.6% x 73.22%, +# 2023 0.8% x 72.76%, 2024 0.74% x 71.43%, 2025 0.92% x 71.52%. +# WA Cares premiums of 0.58% of wages begin July 1, 2023 (RCW 50B.04.080 +# (1)), so 2023 applies the rate to half of the year's wages. + +- name: Washington employee payroll tax in 2021 is Paid Leave only. + period: 2021 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.4% * 63.33% = 126.66 + wa_employee_paid_leave_contribution: 126.66 + # 50,000 * 0.4% * 36.67% = 73.34 + wa_employer_paid_leave_contribution: 73.34 + wa_employee_long_term_care_contribution: 0 + wa_employee_state_payroll_tax: 126.66 + employee_state_payroll_tax: 126.66 + +- name: Washington employee payroll tax in 2022 is Paid Leave only. + period: 2022 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.6% * 73.22% = 219.66 + wa_employee_paid_leave_contribution: 219.66 + # 50,000 * 0.6% * 26.78% = 80.34 + wa_employer_paid_leave_contribution: 80.34 + wa_employee_long_term_care_contribution: 0 + wa_employee_state_payroll_tax: 219.66 + employee_state_payroll_tax: 219.66 + +- name: WA Cares premiums apply from July 1, 2023, half of the 2023 year. + period: 2023 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.8% * 72.76% = 291.04 + wa_employee_paid_leave_contribution: 291.04 + # 50,000 * 0.8% * 27.24% = 108.96 + wa_employer_paid_leave_contribution: 108.96 + # 50,000 * 0.58% * 6 / 12 = 145 + wa_employee_long_term_care_contribution: 145 + wa_employee_state_payroll_tax: 436.04 + employee_state_payroll_tax: 436.04 + +- name: Washington Paid Leave and WA Cares in 2024. + period: 2024 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.74% * 71.43% = 264.291 + wa_employee_paid_leave_contribution: 264.291 + # 50,000 * 0.74% * 28.57% = 105.709 + wa_employer_paid_leave_contribution: 105.709 + # 50,000 * 0.58% = 290 + wa_employee_long_term_care_contribution: 290 + wa_employee_state_payroll_tax: 554.291 + employee_state_payroll_tax: 554.291 + +- name: Washington Paid Leave and WA Cares in 2025. + period: 2025 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.92% * 71.52% = 328.992 + wa_employee_paid_leave_contribution: 328.992 + # 50,000 * 0.92% * 28.48% = 131.008 + wa_employer_paid_leave_contribution: 131.008 + wa_employee_long_term_care_contribution: 290 + wa_employee_state_payroll_tax: 618.992 + employee_state_payroll_tax: 618.992 diff --git a/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py b/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py index b7bf6cccd19..6dea5cf6d5e 100644 --- a/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py +++ b/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py @@ -5,11 +5,21 @@ class wa_employee_long_term_care_contribution(Variable): value_type = float entity = Person label = "Washington employee long-term care contribution" - documentation = "Employee-side Washington WA Cares Fund contribution." + documentation = ( + "Employee-side Washington WA Cares Fund contribution. Premiums began " + "July 1, 2023, so the annual rate averages the rate in effect in each " + "month, assuming wages accrue evenly over the year." + ) definition_period = YEAR unit = USD defined_for = StateCode.WA def formula(person, period, parameters): - rate = parameters(period).gov.states.wa.tax.payroll.long_term_care.employee_rate + rate = ( + sum( + parameters(month).gov.states.wa.tax.payroll.long_term_care.employee_rate + for month in period.get_subperiods(MONTH) + ) + / MONTHS_IN_YEAR + ) return rate * person("wa_long_term_care_taxable_wages", period) From b633c145e25ddf0afa78e28b0b05b275afc2fbbb Mon Sep 17 00:00:00 2001 From: PavelMakarchuk Date: Tue, 13 Oct 2026 14:37:15 -0400 Subject: [PATCH 2/2] Address review: WA PFML 2018/2019 boundary tests, rename CO test file - Add 2018 (no premium) and 2019 (first year, 0.4% at 63.33/36.67) WA PFML cases, and a 2022 case at the Social Security wage base ($147,000). - Rename co_famli_contribution.yaml to co_employee_state_payroll_tax.yaml. - Cite RCW 50B.04.080 on wa_employee_long_term_care_contribution. - Mark the C.R.S. 8-13.3-507 reference as spanning PDF pages 199-200. Co-Authored-By: Claude Opus 5.5 --- .../co/tax/payroll/famli/employee_rate.yaml | 2 +- .../co/tax/payroll/famli/employer_rate.yaml | 2 +- ...aml => co_employee_state_payroll_tax.yaml} | 0 .../wa_employee_state_payroll_tax.yaml | 39 +++++++++++++++++++ ...wa_employee_long_term_care_contribution.py | 1 + 5 files changed, 42 insertions(+), 2 deletions(-) rename policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/{famli/co_famli_contribution.yaml => co_employee_state_payroll_tax.yaml} (100%) diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml index 6d234813969..bae8342d91c 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employee_rate.yaml @@ -9,7 +9,7 @@ metadata: unit: /1 label: Colorado employee FAMLI rate reference: - - title: Colorado Revised Statutes Section 8-13.3-507 + - title: "Colorado Revised Statutes Section 8-13.3-507 #page 199-200" href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 diff --git a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml index 30a2f056e44..70bb6576a12 100644 --- a/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml +++ b/policyengine_us/parameters/gov/states/co/tax/payroll/famli/employer_rate.yaml @@ -9,7 +9,7 @@ metadata: unit: /1 label: Colorado employer FAMLI rate reference: - - title: Colorado Revised Statutes Section 8-13.3-507 + - title: "Colorado Revised Statutes Section 8-13.3-507 #page 199-200" href: https://leg.colorado.gov/sites/default/files/images/olls/crs2023-title-08.pdf#page=199 - title: Colorado Senate Bill 25-144 href: https://leg.colorado.gov/sites/default/files/documents/2025A/bills/2025a_144_eng.pdf#page=2 diff --git a/policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml b/policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/co_employee_state_payroll_tax.yaml similarity index 100% rename from policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/famli/co_famli_contribution.yaml rename to policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/co_employee_state_payroll_tax.yaml diff --git a/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml index d0fe40dc068..2ac83b85de6 100644 --- a/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml +++ b/policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml @@ -6,6 +6,33 @@ # WA Cares premiums of 0.58% of wages begin July 1, 2023 (RCW 50B.04.080 # (1)), so 2023 applies the rate to half of the year's wages. +- name: Washington Paid Leave premiums do not apply in 2018, before the program starts. + period: 2018 + input: + employment_income: 50_000 + state_code: WA + output: + wa_employee_paid_leave_contribution: 0 + wa_employer_paid_leave_contribution: 0 + wa_employee_long_term_care_contribution: 0 + wa_employee_state_payroll_tax: 0 + employee_state_payroll_tax: 0 + +- name: Washington Paid Leave premiums start in 2019. + period: 2019 + absolute_error_margin: 0.01 + input: + employment_income: 50_000 + state_code: WA + output: + # 50,000 * 0.4% * 63.33% = 126.66 + wa_employee_paid_leave_contribution: 126.66 + # 50,000 * 0.4% * 36.67% = 73.34 + wa_employer_paid_leave_contribution: 73.34 + wa_employee_long_term_care_contribution: 0 + wa_employee_state_payroll_tax: 126.66 + employee_state_payroll_tax: 126.66 + - name: Washington employee payroll tax in 2021 is Paid Leave only. period: 2021 absolute_error_margin: 0.01 @@ -36,6 +63,18 @@ wa_employee_state_payroll_tax: 219.66 employee_state_payroll_tax: 219.66 +- name: Washington Paid Leave premiums stop at the 2022 Social Security wage base. + period: 2022 + absolute_error_margin: 0.01 + input: + employment_income: 200_000 + state_code: WA + output: + # 147,000 * 0.6% * 73.22% = 645.8004 + wa_employee_paid_leave_contribution: 645.8004 + # 147,000 * 0.6% * 26.78% = 236.1996 + wa_employer_paid_leave_contribution: 236.1996 + - name: WA Cares premiums apply from July 1, 2023, half of the 2023 year. period: 2023 absolute_error_margin: 0.01 diff --git a/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py b/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py index 6dea5cf6d5e..1a572cc501f 100644 --- a/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py +++ b/policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py @@ -13,6 +13,7 @@ class wa_employee_long_term_care_contribution(Variable): definition_period = YEAR unit = USD defined_for = StateCode.WA + reference = "https://app.leg.wa.gov/RCW/default.aspx?cite=50B.04.080" def formula(person, period, parameters): rate = (