Updated: May 3, 2019 December 13, 2018 Under tax reform, employers providing paid family and medical leave might qualify for a tax credit. Here are some facts about the credit. An employer must have a written policy that provides: At least two weeks of paid family and medical leave annually to full-time employees, prorated for part-time employees. Family and Medical Leave pay that is at least 50 percent of employee’s wages. Other facts: For tax year 2019, the employee must earn $72,000 or less to qualify. The credit ranges from 12.5 percent to 25 percent for qualifying employees. Some employers are eligible to claim the credit retroactively. For more information visit the Tax Reform for Businesses page.