NC S480

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 paid leave for personal serious health conditions, 12 weeks for new child bonding or caring for family members, and 26 weeks for military caregiver leave per application year

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

Funded through payroll contributions with employers remitting payments to the Paid Family and Medical Leave Fund, with employers prohibited from deducting more than 50% of the contribution from employee wages

Includes job protection requiring employers to restore employees to equivalent positions after leave, maintain health benefits during leave, and prohibits retaliation against employees who use the program