Understanding your employer accounts
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 are due April 30, 2026. To learn more visit our Paid Leave Premium Rate Notice mailing webpage or contact Paid Leave with questions.
Taxes and premiums
After you submit a quarterly wage detail report, you will see screens that automatically calculate both your UI taxes/reimbursements and your Paid Leave premiums. You can make payments electronically from your employer account.
| 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
UI taxes and Paid Leave premiums are calculated differently. For more information about how we calculate your:
- UI tax rate, visit our Unemployment Insurance (UI) Tax Rates page.
- Paid Leave premiums, visit Paid Leave's Premium rate and contributions page.
UI taxes are due each quarter. Paid Leave premiums will be due quarterly beginning on April 30, 2026.
Read more about payments and payment due dates.
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.