[MaxGhenis]

What this changes

Most state paid leave and disability premium parameters carried their 2026 values into 2027. This PR encodes every 2027 rate and wage base that the responsible agency has published as of 2026-10-19. Where an official source confirms that the 2026 rate continues, it cites that source and adds a 2027 test. It lists each value that is not yet published, with where and when it will appear.

Program	2027 value	Change	Official source (read 2026-10-19)
CO FAMLI	0.86% premium; 0.43% employee, 0.43% employer	0.88% → 0.86%	7 CCR 1107-1 §1.4(1)(A) as adopted effective 2027-01-01 (FAMLI Division redline on Google Drive, p. 6; Drive's viewer ignores #page=, so swap in the Secretary of State's CCR copy once it is posted), under C.R.S. 8-13.3-507(3)(c) (CRS 2026, p. 391); CDLE release of 2026-10-06
WA Paid Family & Medical Leave	1.2% total; employer share 29.3% (employee 70.7%)	1.13% → 1.2%; 28.57% → 29.3%	ESD release of 2026-10-16 (RCW 50A.10.030(6))
NY Paid Family Leave	0.452% of wages, annual maximum $451.81	0.432% → 0.452%; $411.91 → $451.81	DFS decision dated 2026-08-31 (Ins. Law 4235(n)(1), WCL 209(3)(b); read in a browser, since the site serves a challenge page to plain HTTP clients); WCB 2027 payroll deduction notice, p. 1
NJ TDI and FLI (workers)	wage base $177,100	$171,100 → $177,100	NJDOL rate-information page ("2027 Taxable Wage Base (TDI, FLI – workers only): $177,100"); 58 N.J.R. 1978(a), proposed N.J.A.C. 12:15-1.3(b), p. 5; R.S. 43:21-7(b)(4)
DE Paid Leave	0.4% medical, 0.08% family caregiving, 0.32% parental (0.8%)	unchanged at 2027-01-01, now cited	19 DE Admin. Code 1401 §6.6 (authenticated PDF, p. 12): the statutory 2025-26 rates "automatically renew" unless the regulation is modified, and "Employers will be provided at least 90 days' notice of any change". A change from 2027-01-01 needed notice by 2026-10-03, and none has been given: the regulation's last amendment is 29 DE Reg. 535 (12/01/25), the January–October 2026 Registers carry no Division of Paid Leave rule, and the Division's site posts no rate notice. A later change in 2027 is still possible: the Division's actuarial review of 2026-03-30 found the 0.80% rate "may be insufficient … over the near term".
ME PFML	1% (0.5% employee, 0.5% employer for 15+)	unchanged, now cited	Maine DOL 2026 employer FAQ, Q4, p. 2: "For calendar years 2025-2027, the joint contribution rate … is set at either 0.5 or 1 percent"; 26 M.R.S. 850-F(3)(B) has the department set the rate from 2028
CT Paid Leave	0.5% employee	unchanged, now cited	CT Paid Leave Authority board minutes of 2026-09-10, p. 2: a unanimous vote "to maintain the contribution rate at 0.5%" at the annual rate review, whose presentation modeled 2027. The minutes don't name the year; 0.5% is also the statutory ceiling (C.G.S. 31-49g(b)(1)).
WA Cares	0.58% employee, no wage cap	unchanged, now cited	Pension Funding Council adoption of 2025-10-08 (keeps 0.58%). It names no period; RCW 50B.04.080(1) has the council set the rate "Beginning January 1, 2026, and biennially thereafter", so by inference it covers 2026-27; 0.58% is also the statutory ceiling.
MN Paid Leave	0.88% (employee up to 0.44%)	unchanged	DEED bulletin of 2026-07-31. MN parameters belong to #10294, which already adds rate.yaml with 2027 = 0.88%; this PR adds only 2027 tests and touches no MN file.

Wage bases tied to the Social Security contribution and benefit base (CO, CT, DE, ME, OR, WA Paid Leave) use $192,300 for 2027, which #10225 already encodes. Minnesota rounds that base to the nearest $1,000 (Minn. Stat. 268B.01, subd. 43), giving $192,000. WA Cares and NY have no wage base; NY PFL has the annual maximum above.

Not yet published (carried forward until they are)

Program	Missing 2027 values	Where and when
Paid Leave Oregon	total rate (60% employee / 40% employer split is statutory); the formal maximum wage announcement	OAR 471-070-3010(3) (current rule, ED 75-2025, effective 2026-01-01): "The director shall announce the contribution rate and maximum wage amount by November 15 each year". paidleave.oregon.gov still shows 2026's 1% today. ORS 657B.150(1)(c) caps the rate at 1% and ties the maximum wage to the Social Security base, so PE's $192,300 for 2027 follows from the statute ahead of the announcement.
NJ TDI and FLI	worker rates (TDI 0.19%, FLI 0.23% in 2026)	NJDOL rate-information page, 2027 worker row: "2027 rates will be available later this year."
RI TDI	rate (1.1% in 2026) and wage base ($100,000 in 2026)	R.I. Gen. Laws 28-40-1(b) has the rate computed "on or before November 15"; DLT's release of the 2026 figures is dated 2025-12-18. The (a) wage-base formula applied to the TDI maximum for the benefit year from July 2025 ($1,103, which DLT's release of 2026-06-22 replaced, so the one in force on 2025-09-30) gives $1,103 × 30 / 0.36 = $91,916.67, rounded up to $92,000, not DLT's published $100,000 for 2026. The base may follow a later statute than the copy read, so this PR does not derive 2027 from the formula.

#10298 tracks these three until they are published.

Checked though not in scope, no change needed: DC Paid Family Leave is 0.75% under D.C. Code 32-541.03(a) with no 2027 change (DC's 2022-24 history in PE looks wrong, separate follow-up); NY Disability Benefits stays at 0.5% up to $0.60 a week (WCL 209(3)(a)); VT child care contribution stays at the statutory 0.44%.

Out of scope by design: CA SDI (#10255) and MA PFML 2027 (#10285).

Coordination with open PRs

• Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154 edits the CO, OR and WA parameter files. git merge-tree --write-tree of this branch with Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154's head merges cleanly: the new values and references sit away from its inserted 0000-01-01 lines and appended references. The new tests live in a new file, gov/states/tax/payroll/state_paid_leave_premiums_2027.yaml, not in Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154's new CO/OR/WA test files.
• Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285 (CT citation, DE share), Apply each year's California SDI rate and the pre-2024 SDI wage limit #10255 (CA SDI) and Model the Minnesota Paid Leave employer premium #10294 (Minnesota employer premium, stacked on Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285) also merge cleanly with this branch (git merge-tree at heads 3698893, ee27fb1 and a19c04c).
• Model the Minnesota Paid Leave employer premium #10294 owns every MN parameter and variable; this PR edits none.
• Run on temporary merges: this branch with Model the Minnesota Paid Leave employer premium #10294 passes 12/12, 6/6 and 14/14 on the three test files. With Model the Minnesota Paid Leave employer premium #10294 that covers Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285's default deduction share of 1 and its MN formulas (0.44% employee, $192,000 cap at the default 100-employee employer). This branch with Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154 passes the cross-state file 12/12 (log records merge commit 3d63227853, parents b809d1b and b633c14).

Tests

• New policyengine_us/tests/policy/baseline/gov/states/tax/payroll/state_paid_leave_premiums_2027.yaml, 12 cases: CO 2026 and 2027 including the $192,300 cap, WA 2026 and 2027 Paid Leave plus WA Cares including the cap (WA Cares uncapped), DE, ME, CT (with cap) and MN (with the $192,000 cap). Each expected value is hand-computed in a comment.
• Appended 2027 cases to ny_employee_paid_family_leave_contribution.yaml (0.452% × 60,000 = 271.20; 452.00 capped at 451.81) and nj_employee_state_payroll_tax.yaml (TDI and FLI taxable wages stop at 177,100).
• Run locally, one file at a time (Route A reservation on the shared host): 12 passed, 6 passed, 14 passed. With this PR's parameter changes reverted, the same three files give 7 failed, 25 passed. The 7 failures are exactly the CO, WA, NY and NJ cases whose 2027 values changed, so the new cases test the new values.
• ruff format --check and ruff check pass; no Python changed.

Invariants these tests pin, for every wage level: each employee and employer amount is rate × min(wages, base), so it rises with wages up to the base and is flat above; WA's employee and employer shares sum to the total rate (70.7% + 29.3%); NY PFL never exceeds the annual maximum. The deduction-share invariants from #10285 are unchanged.

Impact

Hub microsimulation on the default dataset, main 79249f0fea against head b809d1b488, for 2027, under the heavy lock. Weighted sums:

Variable	Change	Weighted entities changed	Largest single change
employee_state_payroll_tax (tax unit)	+$264.26M	13,895,460 tax units	$164.56 (a tax unit's combined change)
employer_state_payroll_tax (person)	+$64.18M	7,443,767 people	$55.30
household_net_income	−$264.26M	10,460,148 households	$198.31
income_tax, state_income_tax, household_benefits	0	0	—

Household net income falls by exactly the employee-side change. Years before 2027 are unchanged. By program, 2027 amounts move only for workers in CO (premium down 0.02 points), WA (Paid Leave up 0.07 points of capped wages, with a larger employer share), NY (PFL up 0.02 points, cap up $39.90) and NJ (TDI and FLI on wages up to $177,100 instead of $171,100). Years before 2027 are unchanged.

Axiom

axiom: TheAxiomFoundation/rulespec-us#1818 (CO), #1820 (NY PFL), #1821 (DE), #1822 (ME) and #1824 (WA Paid Leave) queued, each extended with a 2027 comment (law, rows, review_finding addendum); TheAxiomFoundation/rulespec-us#1826 (CT Paid Leave), #1827 (NJ TDI/FLI, shares the 43:21-7 module with #1623) and #1828 (WA Cares) queued, new; TheAxiomFoundation/rulespec-us#1819 (MN) queued, 2027 rows added. All wait on corpus ingestion: the 2027 sources comment on axiom-corpus#893; NJ waits on the same release re-pin as #1623 (axiom-corpus#335). No RuleSpec was hand-written and no encoder was run.

Evidence (saved sources, test logs, the reverted-parameter run): ~/reviews/state-paid-leave-2027-rates-2026-10-19/.

🤖 Generated with Claude Code

[MaxGhenis]

Hand-off to the US + core hub.

• Head: b809d1b48816b8498bc06e1652230566bd26e3e7 (base upstream/main 79249f0).
• Independent review: GPT-6.1 Sol, three rounds. r1 AGREE WITH CHANGES; every change was made, all in the PR body and the Axiom texts, plus a test comment and header. r2 AGREE WITH CHANGES; one should-fix (merge-log provenance) was fixed. r3 VERDICT: AGREE at b809d1b ("Encode the published 2027 state paid leave premiums (CO, WA, NY, NJ) and cite the unchanged 2027 rates #10295 can merge on green CI"). Outputs: ~/reviews/state-paid-leave-2027-rates-2026-10-19/runs/review-r{1,2,3}.md; author's responses in runs/review-r1-response.md.
• Passed locally (the hold allows one small file at a time): state_paid_leave_premiums_2027.yaml 12/12, ny_employee_paid_family_leave_contribution.yaml 6/6, nj_employee_state_payroll_tax.yaml 14/14. With the parameter diff reverted they give 7 failures, exactly the changed CO/WA/NY/NJ cases. On temporary merges they also pass with Model the Minnesota Paid Leave employer premium #10294 (which includes Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285), and the cross-state file passes with Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154. git merge-tree is clean against Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154, Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285, Apply each year's California SDI rate and the pre-2024 SDI wage limit #10255 and Model the Minnesota Paid Leave employer premium #10294. ruff format --check and ruff check are clean; no Python changed.
• Pending: CI (the PR was marked ready at about 03:38Z; earlier runs were draft-skipped).
• Depends on: none. It is independent of Start CO FAMLI, Paid Leave Oregon and WA Cares at their program dates, and add 2019–2024 Washington PFML premiums #10154, Let employers deduct less than the permitted state payroll premium, and apply Massachusetts' 2027 PFML cap swap #10285, Apply each year's California SDI rate and the pre-2024 SDI wage limit #10255 and Model the Minnesota Paid Leave employer premium #10294, and edits no MN file (MN belongs to Model the Minnesota Paid Leave employer premium #10294).
• Holds or decisions: none. This is a parameter update to published agency values, with no methodology choice.
• Axiom: rulespec-us#1818, Change in_nyc from ETERNITY to YEAR #1820, Populate in_nyc from ASEC #1821, Change all instances of ETERNITY to YEAR #1822 and NYC integration test #1824 extended with 2027 comments; Determine itemization choice by minimizing federal+state tax liability #1826 (CT), Improve simultaneous-tax-equations calculation #1827 (NJ TDI/FLI) and Remove calculated variables from input/income.py #1828 (WA Cares) are new; Use subsection deep links for DC code references #1819 gets 2027 rows. All are queued on the axiom-corpus#893 2027 sources comment.
• Follow-ups owed (not this PR):
  • Encode the remaining 2027 paid leave values once published: Oregon rate, NJ TDI/FLI worker rates, RI TDI rate and wage base #10298 encodes the OR (due Nov 15), NJ TDI/FLI worker (likely Nov) and RI TDI (Dec) 2027 values once published.
  • Proposed sessions: fix the DC paid family leave rate history (0.26% for 2022-24, 0.75% from 2024-07-01); make the 50 flat state employer UI taxable wage bases year-specific.
• Evidence (saved sources with read dates, test logs, review briefs and outputs): ~/reviews/state-paid-leave-2027-rates-2026-10-19/.
• Impact: 2027 only, for CO, WA, NY and NJ workers; no microsimulation run.

[MaxGhenis]

Merged by the US + core hub at b809d1b48816b8498bc06e1652230566bd26e3e7.

• Review: a shell-backed GPT-6.1 Sol review approved this exact head. It ran 137 tests and checked every published rate. The three earlier rounds ran without a shell.
• CI: green at this head.
• Impact, hub microsimulation for 2027: employee state payroll tax +$264.26M; employer +$64.18M; household net income −$264.26M. Earlier years are unchanged.
• Methodology: none. This is a parameter update to published 2027 agency rates for CO, WA, NY and NJ.
• Admin merge: the only block was a required approving review on a PR from Max's account. Squash, --match-head-commit.