🇺🇸 Leave and Benefits in
United States
Statutory leave entitlements and mandatory benefits for employers in United States — annual leave, sick leave, maternity, paternity and public holidays.
Leave Entitlements at a Glance — United States
Annual Leave
—
Sick Leave
—
Maternity Leave
—
Paternity Leave
—
Public Holidays
11 days
13th Month Pay
Not required
Statutory Leave Types
| Leave Type | Entitlement | Paid | Notes |
|---|---|---|---|
| annual | — | No | — |
| sick | — | No | — |
| maternity | 12 days | No | — |
| paternity | 12 days | No | — |
| parental | 12 days | No | — |
Public Holidays — United States 2026
| Holiday | Date |
|---|---|
| New Year's Day | 1 Jan 2026 |
| Martin Luther King Jr. Day | 19 Jan 2026 |
| Presidents' Day | 16 Feb 2026 |
| Memorial Day | 25 May 2026 |
| Juneteenth National Independence Day | 19 Jun 2026 |
| Independence Day | 4 Jul 2026 |
| Labor Day | 7 Sept 2026 |
| Columbus Day | 12 Oct 2026 |
| Veterans Day | 11 Nov 2026 |
| Thanksgiving Day | 26 Nov 2026 |
| Christmas Day | 25 Dec 2026 |
Mandatory Employer Benefits — United States
Legally required employer contributions and benefits under United States law.
| Benefit | Type | Employer Cost | Frequency | Tax Treatment |
|---|---|---|---|---|
Federal Unemployment Tax (FUTA) Effective FUTA rate is 0.6% on the first USD 7,000 of wages per employee after the standard 5.4% credit for state unemployment taxes paid (gross rate 6%). Fully employer-funded. | Cash | 0.6% | annual | Exempt |
Medicare Tax Employer pays 1.45% of all wages with no ceiling. Employee pays 1.45% plus additional 0.9% on wages above USD 200,000. Funds Medicare hospital insurance. | In Kind | 1.45% | monthly | Exempt |
Social Security Tax (OASDI) Employer pays 6.2% of wages up to the Social Security wage base (USD 168,600 in 2024; USD 176,100 in 2025). Employee pays equal rate. Funds Old-Age, Survivors, and Disability Insurance. | Cash | 6.2% | monthly | Exempt |
State Unemployment Tax (SUTA) Rate and wage base vary by state and employer experience rating. New employer rates typically range from 1% to 3.4%. Wage bases range from USD 7,000 to USD 62,500+. Fully employer-funded in most states. | Cash | Varies | quarterly | Exempt |
Workers Compensation Insurance Mandatory in all states (Texas allows opt-out). Rate varies by state, industry classification, and claims history. Purchased from private insurers or state funds. Covers work injuries and occupational diseases. | Cash | Varies | annual | Exempt |
EOR Intelligence
Manage leave compliance in United States via EOR.
An Employer of Record administers all statutory leave and benefits on your behalf.
This guide is for informational purposes only and does not constitute legal advice. Leave entitlements in United States are subject to change. Always consult a qualified local employment lawyer.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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