2026 Employee Benefits Market Outlook 21 As states continue to expand leave laws in the future, they may choose to include a requirement that PFML run concurrently with leave under the FMLA to avoid stacking leave. Employers should stay informed about any such developments and consult local counsel if they are unsure of the amount of leave an employee is entitled to. Voluntary Paid Family Leave Insurance Programs A growing trend has seen states amending their insurance codes to allow carriers to sell policies for voluntary paid family leave benefits. Under these laws, employers may purchase policies to provide a paid family leave wage-replacement benefit to their employees. In some cases, employees can buy their own policies directly from insurers. The state insur- ance laws allowing the policies set parameters that paid family leave plans must meet to be eligible for cov- erage. Unlike many mandatory state PFML programs, these insurance laws do not require employers to pro- vide job protection for employees on leave. At a time when states are increasingly imposing paid employee leave mandates on employers, this approach offers a voluntary alternative for providing paid leave to employees caring for family members. Employers should verify whether their respective juris- dictions permit insurance policies for voluntary paid family leave benefits. Increased activity may be forth- coming in this area, particularly in states that currently do not have employee leave. Employers may need to consult with their insurance carriers and state insurance departments for additional information. Federal Trends Activity on employee leave is quieter at the fed- eral level than at the state level. Time will tell whether efforts toward a national paid leave program will be successful in the future. However, it is worth noting that federal courts are increasingly ruling that USERRA requires employers to provide paid leave for military service if they compensate employees for comparable types of leave. There may be additional court decisions in this vein in the future, so employers should remain vigilant to past and future court activity on this topic in their respective jurisdictions. Conclusion Expansion is the prevailing theme surrounding employee leave trends. As states continue to expand existing leave laws and implement new legislation, employers will need to closely monitor legislative and regulatory developments to stay abreast of their specific legal obligations. It is always best for employers to work with local counsel to ensure compliance with all applicable laws that may affect their operations.