IRS Ruling: What Employers Need to Know
Starting January 1, 2027, DC Paid Family Leave Medical Leave benefits are treated as third-party sick pay under IRS Revenue Ruling 2025-4. That makes them subject to Social Security and Medicare (FICA) taxes. Join the DC Office of Paid Family Leave for a free webinar for employers on what this means for your business and the PFL program.
We will cover:
- What IRS Revenue Ruling 2025-4 requires and when it takes effect
- Which benefits are affected (Medical Leave only)
- What employers, payroll providers, and third-party administrators should expect
- Where to find guidance and resources
This session is designed for employers, HR teams, payroll providers, and third-party administrators. There will be time for questions.
Sessions: January 11, February 8, and March 15, 2027, 12 p.m.

