About $6,646 in potential insured leave benefits.

For a qualifying plan and employee, the applicable percentage starts at 12.5% when the plan replaces 50% of normal wages. It rises by 0.25 percentage points for every percentage point of additional wage replacement, up to a 25% credit rate at 100% replacement. The percentage applies to the qualifying wage base or the allocated qualifying employer-paid premium base, depending on the method elected.

For a full-time, non-annualized calendar-year 2026 screen, exactly $96,000 of preceding-year compensation passes the compensation-limit gate. Current salary and preceding-year compensation are separate facts. A worker with more than $96,000 generally fails this gate, while part-time, annualized, part-year, and variable-hour cases need professional review.

In this illustration, six weeks at 60% replacement for a $96,000 employee produces about $6,646 of potential insured leave benefits. If those benefits are qualifying FUTA wages, the wage method illustrates a $997 gross credit. A separate $1,200 employer-paid premium assumed 100% allocable to creditable coverage illustrates a $180 premium-method credit. The employer compares those paths and cannot claim both for the same insured benefit. The $997 is economically equal to about 83% of the illustrative premium, but it is a tax credit—not a direct premium reimbursement—and deduction adjustments, credit limitations, policy terms, and professional confirmation still apply.

Potentially, yes. For tax years beginning after December 31, 2025, the premium-method rate is determined without regard to whether a qualifying employee actually takes leave. The policy still must be in force and the premium must be allocated to coverage that would fund an otherwise creditable benefit.

Not exactly. Short-term disability commonly replaces income for an employee's own disabling condition. Paid family and medical leave can also cover family caregiving, bonding after birth or adoption, and certain military-related reasons. Carriers may package or coordinate these products, but the assessment uses only the allocated portion that meets Section 45S requirements.

The state program may cover part of the baseline need, so the private-insurance opportunity changes rather than automatically disappearing. Employers may still value private-plan administration, supplemental benefits, or coverage above the mandate. However, state/local mandated or government-paid amounts are excluded from the federal Section 45S credit calculation and need a defensible allocation.

There is no responsible universal price per employee. Rates depend on benefit design, waiting and benefit periods, workforce demographics, participation, state rules, industry, carrier appetite, and how PFML is packaged with disability or other leave coverage. The tool uses your actual employer-paid premium or a real proposal; it does not manufacture a quote.

No. It is an informational screen using the facts you enter and guidance reviewed through September 4, 2026. Truscott can address insurance availability and policy facts where appropriately licensed and appointed. A qualified tax professional must determine eligibility, the method election, deduction adjustments, credit limitations, and the amount claimed on the tax return.