Interactive tools to explore, size, and estimate the federal Paid Family & Medical Leave tax credit across all 50 states.
County-level view of Section 45S eligible employers, community bank branches, and prospect density. Filter by state, company size, NAICS industry, and adoption rate.
Quick 4-input calculator for employers and CFOs. See your estimated annual tax credit with dual-pathway breakdown — wage-based and premium-based.
How the premium-based Section 45S pathway creates new revenue for agents while delivering tax credits to employers.
Use Section 45S as an advisory wedge to acquire new SMB customers and deepen existing commercial relationships.
Section 45S Tax Credit
Section 45S is a federal tax credit for employers who provide paid family and medical leave (PFML) to qualifying employees. Made permanent by the OBBBA in 2025, it provides a credit of 12.5% to 25% of wages or insurance premiums paid for qualifying leave.
Any for-profit employer with a written PFML policy offering at least 2 weeks of paid leave at 50%+ wage replacement. Qualifying employees must have been employed for at least 1 year (or 6 months at employer election) and earned under $96,000 in the prior year.
Wage-based: Credit on wages paid during qualifying leave. Premium-based: Credit on insurance premiums paid for qualifying PFML policies — even if no employee takes leave. The premium pathway is new under OBBBA and opens the door for insurance agents.
The credit ranges from 12.5% (at 50% wage replacement) to 25% (at 100% replacement) of qualifying wages or premiums, for up to 12 weeks per employee per year. A typical 100-employee company can expect $9,000 to $22,500 annually in non-mandate states.
In mandate states (CA, NY, NJ, MA, WA, etc.), the credit applies only to benefits provided above the state-required minimum. Employers can still qualify by offering supplemental coverage beyond the mandate.
No. Section 45S is a permanent, annual credit. Employers claim it every tax year based on that year's qualifying wages or premiums. It recurs as long as the employer maintains a qualifying leave policy.
Employers file IRS Form 8994 (Employer Credit for Paid Family and Medical Leave) and report it through Form 3800 (General Business Credit) as part of their annual federal tax return.
VentoKredit, powered by Amberoon Inc., provides the analytics platform — market maps, savings estimators, and prospect intelligence — to help insurance agents and community banks identify, quantify, and close Section 45S opportunities for employers.