Several states have mandated paid family or medical leave (PFML) while many others are considering it, or have legislation in process. The COVID-19 pandemic has further placed PFML in the spotlight — employee concerns about their family's health, as well as their own, are at the forefront. Childcare is increasingly challenging with daycare closures and the implementation of remote and hybrid learning.

The Families First Coronavirus Response Act addresses some of these concerns, but is only effective through the end of 2020. Negative impacts of the pandemic on businesses include lost revenue and increasingly unpredictable medical costs. States are facing lost revenue and budget shortfalls. In the current environment, employers may take the lead in the PFML space by establishing their own paid leave programs.