Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums

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.

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
 
@@ -8,7 +9,9 @@ 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
+    - 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

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
 
@@ -8,7 +9,9 @@ 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
+    - 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

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

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

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:

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

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

policyengine_us/tests/policy/baseline/gov/states/co/tax/payroll/co_employee_state_payroll_tax.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

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

policyengine_us/tests/policy/baseline/gov/states/wa/tax/payroll/wa_employee_state_payroll_tax.yaml

@@ -0,0 +1,123 @@
+# 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 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
+  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: 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
+  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

policyengine_us/variables/gov/states/wa/tax/payroll/long_term_care/wa_employee_long_term_care_contribution.py

@@ -5,11 +5,22 @@ 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
+    reference = "https://app.leg.wa.gov/RCW/default.aspx?cite=50B.04.080"
 
     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)