© 2023 American Payroll Institute, Inc.
Be Aware of State Time Off to Vote Rules Ahead of Election Day
Election Day will take place on Tuesday, November 7. It
is important for private employers to be aware of state
laws and requirements surrounding time off to vote for
employees.
Although no federal law requires employers to grant
employees time off to vote, most states and Puerto Rico
do have such laws, and employers must comply with the
respective law in each state in which employees work (see
Guide to State Payroll Laws, §1.8 – Time Off to Vote Laws).
Generally, time off to vote laws require employers
to allow employees to take time off to vote if they would
otherwise not have sufficient time to vote during non-
working hours. State requirements vary, including when
time off must be provided, whether time off must be
paid, and whether the employee must request time off in
advance. Some state laws contain costly penalty provisions
for noncompliance.
Voting by mail
During the pandemic, voting by mail became more
widespread. More states may establish vote-by-mail
mandates. Because time off to vote laws generally apply
when an employee would not otherwise have enough time
to vote during non-working hours, employers should pay
careful attention to whether time off to vote requirements
are eliminated as vote-by-mail mandates are established.
Paid time off for voting
Employers are not permitted to make deductions
from an employee’s wages for time spent voting in: Alaska,
Arizona, California (permitted after two hours), Colorado
(permitted after two hours), District of Columbia, Illinois, Iowa
(permitted after two hours), Kansas, Maryland (permitted
after two hours proof of voting required), Minnesota,
Missouri, Nevada, New Mexico, New York (permitted after
two hours), Ohio (unless employee is paid on a piecework,
commission, or hourly basis), Oklahoma (proof of voting
required), Puerto Rico, South Dakota, Tennessee (time must
be used to vote), Texas, Utah, West Virginia (unless employee
fails to vote), and Wyoming (provided legal vote is actually
cast).
Employee notice
Employees must provide some form of notice,
including advance requests for time off, to employers for
time off to vote in: Alabama, Arizona, California, Colorado,
Connecticut, District of Columbia, Georgia, Illinois, Iowa,
Kentucky, Massachusetts (for certain industries), Missouri,
Nebraska, Nevada, New York, Oklahoma, Tennessee, Utah,
West Virginia, and Wisconsin.
Penalties
Penalty provisions that include fines and prison time
for failure to comply with time off to vote (paid or unpaid)
requirements apply in: Alaska, Arizona, Arkansas, California,
Colorado, Iowa, Kansas, Massachusetts (for certain industries),
Minnesota, Missouri, Nevada, New Mexico, New York, Ohio,
Oklahoma, Puerto Rico, South Dakota, Tennessee, Texas,
Utah, West Virginia, Wisconsin, and Wyoming.
States with no requirements
Employers are not required to provide employees with
time off to vote in: Delaware, Florida, Hawaii, Idaho, Indiana,
Louisiana, Maine, Michigan, Montana, New Hampshire, New
Jersey, North Carolina, Oregon, Pennsylvania, Rhode Island,
South Carolina, Vermont, Virginia, and Washington.
State Disability Insurance and Paid Family Leave Rates for 2024
The taxable wage base for state paid family leave (PFL)
insurance contributions is determined by the federal
social security taxable wage base in certain states. The
federal Social Security Administration recently announced
the maximum amount of earnings subject to the social
security tax (taxable maximum) for 2024 will be $168,600, up
from $160,200 in 2023. Some state disability insurance (SDI)
or PFL programs also have announced annual contribution
rates and taxable wage bases for 2024.
State disability insurance programs
California, Hawaii, New Jersey, New York, Puerto Rico,
and Rhode Island provide SDI benefits to employees who
are temporarily disabled by an injury or illness that is not
job-related through a tax-supported state fund. Employers
are generally required to pay employer contributions and to
withhold and remit employee contributions, as applicable.
State paid family leave insurance programs
States with SDI programs – with the exception of
Hawaii – have expanded those paid leave benefits to cover
time spent caring for family members via PFL programs
administered as a part of or in a manner similar to the SDI
programs: requiring employer or employee contributions or
both.
Some newer PFL programs have been created without
the underlying infrastructure of an existing SDI program,
including in Colorado, Connecticut, Delaware (effective
January 1, 2025), District of Columbia, Maine (contributions
effective January 1, 2025), Maryland (contributions effective
October 30, 2023 Volume 25 Issue 21
Be Aware of State Time Off to Vote Rules Ahead of Election Day
Election Day will take place on Tuesday, November 7. It
is important for private employers to be aware of state
laws and requirements surrounding time off to vote for
employees.
Although no federal law requires employers to grant
employees time off to vote, most states and Puerto Rico
do have such laws, and employers must comply with the
respective law in each state in which employees work (see
Guide to State Payroll Laws, §1.8 – Time Off to Vote Laws).
Generally, time off to vote laws require employers
to allow employees to take time off to vote if they would
otherwise not have sufficient time to vote during non-
working hours. State requirements vary, including when
time off must be provided, whether time off must be
paid, and whether the employee must request time off in
advance. Some state laws contain costly penalty provisions
for noncompliance.
Voting by mail
During the pandemic, voting by mail became more
widespread. More states may establish vote-by-mail
mandates. Because time off to vote laws generally apply
when an employee would not otherwise have enough time
to vote during non-working hours, employers should pay
careful attention to whether time off to vote requirements
are eliminated as vote-by-mail mandates are established.
Paid time off for voting
Employers are not permitted to make deductions
from an employee’s wages for time spent voting in: Alaska,
Arizona, California (permitted after two hours), Colorado
(permitted after two hours), District of Columbia, Illinois, Iowa
(permitted after two hours), Kansas, Maryland (permitted
after two hours proof of voting required), Minnesota,
Missouri, Nevada, New Mexico, New York (permitted after
two hours), Ohio (unless employee is paid on a piecework,
commission, or hourly basis), Oklahoma (proof of voting
required), Puerto Rico, South Dakota, Tennessee (time must
be used to vote), Texas, Utah, West Virginia (unless employee
fails to vote), and Wyoming (provided legal vote is actually
cast).
Employee notice
Employees must provide some form of notice,
including advance requests for time off, to employers for
time off to vote in: Alabama, Arizona, California, Colorado,
Connecticut, District of Columbia, Georgia, Illinois, Iowa,
Kentucky, Massachusetts (for certain industries), Missouri,
Nebraska, Nevada, New York, Oklahoma, Tennessee, Utah,
West Virginia, and Wisconsin.
Penalties
Penalty provisions that include fines and prison time
for failure to comply with time off to vote (paid or unpaid)
requirements apply in: Alaska, Arizona, Arkansas, California,
Colorado, Iowa, Kansas, Massachusetts (for certain industries),
Minnesota, Missouri, Nevada, New Mexico, New York, Ohio,
Oklahoma, Puerto Rico, South Dakota, Tennessee, Texas,
Utah, West Virginia, Wisconsin, and Wyoming.
States with no requirements
Employers are not required to provide employees with
time off to vote in: Delaware, Florida, Hawaii, Idaho, Indiana,
Louisiana, Maine, Michigan, Montana, New Hampshire, New
Jersey, North Carolina, Oregon, Pennsylvania, Rhode Island,
South Carolina, Vermont, Virginia, and Washington.
State Disability Insurance and Paid Family Leave Rates for 2024
The taxable wage base for state paid family leave (PFL)
insurance contributions is determined by the federal
social security taxable wage base in certain states. The
federal Social Security Administration recently announced
the maximum amount of earnings subject to the social
security tax (taxable maximum) for 2024 will be $168,600, up
from $160,200 in 2023. Some state disability insurance (SDI)
or PFL programs also have announced annual contribution
rates and taxable wage bases for 2024.
State disability insurance programs
California, Hawaii, New Jersey, New York, Puerto Rico,
and Rhode Island provide SDI benefits to employees who
are temporarily disabled by an injury or illness that is not
job-related through a tax-supported state fund. Employers
are generally required to pay employer contributions and to
withhold and remit employee contributions, as applicable.
State paid family leave insurance programs
States with SDI programs – with the exception of
Hawaii – have expanded those paid leave benefits to cover
time spent caring for family members via PFL programs
administered as a part of or in a manner similar to the SDI
programs: requiring employer or employee contributions or
both.
Some newer PFL programs have been created without
the underlying infrastructure of an existing SDI program,
including in Colorado, Connecticut, Delaware (effective
January 1, 2025), District of Columbia, Maine (contributions
effective January 1, 2025), Maryland (contributions effective
October 30, 2023 Volume 25 Issue 21
