Implement New York Paid Family Leave payroll tax #6455
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This PR implements the New York Paid Family Leave (PFL) payroll tax, addressing issue PolicyEngine#6454. ## Changes - Added parameter files for PFL contribution rates (2021-2025) and maximum annual contributions - Created variable to calculate PFL tax based on employment income with proper cap enforcement - Added comprehensive tests covering various income levels and state residency ## Implementation Details - Tax applies to gross wages (irs_employment_income) at specified annual rates - Contributions are capped at annual maximum amounts that vary by year - Only applies to New York residents (defined_for = StateCode.NY) - 2024 rate: 0.373% with $333.25 maximum - 2025 rate: 0.388% with $354.53 maximum ## Testing All tests pass successfully: - Low income ($10k): Correctly calculates $37.30 - Middle income ($50k): Correctly calculates $186.50 - High income ($100k): Correctly caps at $333.25 - Non-NY resident: Returns $0 Fixes PolicyEngine#6454 🤖 Generated with [Claude Code](https://claude.ai/code) Co-Authored-By: Claude <[email protected]>
MaxGhenis
requested changes
Aug 27, 2025
| label: New York Paid Family Leave maximum annual contribution | ||
| unit: currency-USD | ||
| period: year | ||
| reference: |
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can you find a statutory reference?
| 2022-01-01: 423.71 | ||
| 2023-01-01: 399.43 | ||
| 2024-01-01: 333.25 | ||
| 2025-01-01: 354.53 No newline at end of file |
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looks like it's wage-indexed, uprate by the closest available?
PavelMakarchuk
requested changes
Aug 31, 2025
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We will need to include this in the computation tree (if we want evaluate reform impacts)
Depending on whether credits apply to this tax we can decide where to add it
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Summary
This PR implements the New York Paid Family Leave (PFL) payroll tax, which is an employee-funded program that provides eligible employees with job-protected, partial wage replacement for qualifying life events.
Fixes #6454
Key Changes
ny_paid_family_leave_taxthat applies the rate to gross wages with proper cappingImplementation Details
Parameters
The implementation includes two parameter files under
ny/tax/payroll/paid_family_leave/:rate.yaml: Employee contribution rates as percentage of gross wagesmaximum_annual_contribution.yaml: Annual contribution capsVariable Logic
The
ny_paid_family_leave_taxvariable:min(gross_wages × rate, maximum_contribution)defined_for = StateCode.NY)irs_employment_incomeas the wage baseTesting
Four test cases validate the implementation:
All tests pass successfully ✅
References
Test Results
🤖 Generated with Claude Code