New Hampshire Voluntary Paid Family & Medical Leave (NH PFML)
What Is NH PFML?
New Hampshire’s paid family and medical program is the first voluntary state program which has access to benefits from the employer or an individual pool sold directly to workers. It is an insurance policy that provides enrolled employees with partially paid time off for qualifying personal medical and family needs. Employers may choose between a 6 week plan or a 12 week plan per benefit year. The employee individual pool is set at the 6 week plan. The entitlement is based on the qualifying event listed below.
Eligible reasons for NH PFML benefits include:
- Paid Medical Leave (PML)
- Employee who is unable to perform the regular duties of their position due to an off-the-job serious health condition including complications to pregnancy and/or childbirth and organ donation
- There is a 7-day unpaid waiting period for each new claim
- Paid Family Leave (PFL)
- Bonding leave to care for a new child, including birth, adoption, or foster placement
- Caring for a family member with a serious health condition or communicable disease/quarantined, including a:
- Child
- Child’s spouse or domestic partner
- Parent/in-laws
- Spouse/domestic partner
- Grandparent
- Military Exigency
What Is The Weekly Paid Benefit Under NH PFML?
In 2026, the maximum weekly benefit is: $2,128
The benefit calculation for NH PFML is:
- Calculate the employee’s average weekly wage (AWW)
- Add wages from the prior 4 completed quarters/52.
- Calculate weekly benefit
| 2026 Max Weekly Benefit $2,128 | Example: $1,500/week gross pay |
|
|---|---|---|
| Tier 1 | 60% AWW | $900 |
| Weekly Benefit | Is either 60% or the max weekly benefit | Weekly benefits would be |
| 2026 maximum $2,128 | $900.00 |
Is NH PFML Job‑Protected?
No, NH PFML benefits are not job protected, but they are designed to provide wage replacement benefits that align with the federal FMLA-Family Medical Leave Act protections.
Which Employers Are Required To Provide NH PFML?
NH PFML is not a state mandate. It provides tax incentives to encourage employers to provide this benefit to their NH employees.
Employers must have a physical presence in New Hampshire to purchase this coverage and receive the tax Business Enterprise Tax (BET) credit.
How Much Does NH PFML Cost?
Unlike other states, New Hampshire has selected MetLife as its partner for their program and offers a Business Enterprise Tax (BET) credit for employer paid premiums. Other carriers may offer coverage, but will not have access to the state BET tax credit.
Group Plans
- Employers have choices for their benefit programs
- 6 weeks – which pairs nicely with STD benefits or
- 12 weeks – which pairs nicely with FMLA entitlements
- NH PFML can be fully funded by the employer, share costs with their employees, or pass 100% of the cost to its NH employees.
- The BET tax credit only applies to employer paid premiums
- Since it is voluntary, any employee cost-share or 100% employee paid program requires enrollment and therefore participation is tied to the rates quoted.
Individual Pool
- If a NH employer does not have NH PFML coverage or equivalent benefits, an employee may purchase individual coverage from the state. The State is the policyholder and each individual will receive a certificate.
- Cost for the individual is underwritten, but cannot exceed $5.00/week
- Annual enrollment occurs December 1-January 31 to try to align coverage January 1-December 31 annually.
- Employers with more than 50 NH lives may be required to payroll deduct the premium and send to MetLife quarterly to support their employee’s wage replacement insurance.
What Is A NH PFML Private Plan?
A private plan is the only form of coverage for the NH PFML law. MetLife is the state’s partner and offers competitive rates and a Business Enterprise Tax (BET) credit equal to 50% of the employer’s premium cost.
What Are The Advantages Of A Private Plan?
NH’s unique option for employees to purchase wage replacement benefits at different rates means that some employers may be required to take payroll deductions and pay the insurance premium as well as coordinate wage replacement benefits without the uniformity of an employer sponsored plan.
Here are top of mind advantages for 100% employer paid NH PFML plans.
- Potential cost savings
- Plans are individually underwritten, like other insured employer benefit coverages and non-contributory plans offer the best prices
- No extra costs or time commitments for enrollment activities
- State and Federal tax credits for employer paid premiums
- NH BET credit 50% of premiums paid
- Federal IRS PFML Tax credit
- Consistent renewal pricing
- Improved claims experience
- Trusted claims administration and policyholder support
- Access to dedicated claims professionals instead of call centers
- Employer‑Level Absence Reporting
- Visibility into claim status and approved leave dates
- Especially helpful for tracking leaves taken intermittently
How Do I Apply For A Private Plan?
The DBL Center team supports both you and your clients throughout the entire private plan process.
Step 1: Request a Private Plan Quote
We compare private plan pricing, benefits, and service levels for basic coverage and a variety of funding options.
Required census details include:
- All New Hampshire employees including remote workers
- Gender
- Employment status (full‑time, part‑time, seasonal)
- Individual’s age
- Total New Hampshire wages (including overtime and bonuses)
Step 2: Select an Insurance Carrier
- MetLife is the state’s partner offering a cost-effective solution with the state and federal tax incentives.
- Since this is voluntary insurance, there is not a requirement to ask the state for private plan approval.
Why Choose DBL Center?
With 40 years of experience in state‑mandated disability and leave programs, The DBL Center is poised and ready to support your state needs. Let us be your trusted partner for navigating complex DBL/PFL requirements on behalf of our clients.
We provide:
- Expert support for the broker and clients due to the state voluntary and mandated state paid family and medical leave program that may impact workers and/or claims.
- Strategic views of state mandated benefits
- Ongoing service and support beyond the initial sale, through implementations and renewals
- Net Revenue Tracker enabling Broker access to their renewals, cancellations and book of business from anywhere.
Our goal is to deliver cost‑effective solutions with a seamless experience for both employers and employees.