NC H499

Creates a state-administered paid family and medical leave insurance program effective January 1, 2026, with benefits payable starting January 1, 2027

Provides up to 18 weeks of benefits for personal serious health conditions, 12 weeks for caring for a new child or family member with serious health condition, and 26 weeks for caring for injured military service members

Weekly benefits calculated at 90% of wages up to the state average weekly wage, plus 50% of wages above that threshold, with a minimum benefit of $100 per week

Funded through payroll contributions split between employers and employees, with employers prohibited from deducting more than 50% of the contribution from employee wages

Requires job protection and health benefits continuation during leave, prohibits employer retaliation, and allows self-employed individuals to opt into coverage for a minimum 3-year period