‘‘(B) 0.2 percent with respect to all other 
periods of employment. 
‘‘(3) 
EXCEPTION
FOR
CERTAIN
EMPLOY-
MENT.—Paragraph (1) shall not apply with respect 
to a period of employment— 
‘‘(A) by an employer during which the Sec-
retary of Labor determines the employer has in 
effect a plan which is equivalent to or better 
than the Family and Medical Leave Insurance 
Program (established under section 102 of the 
Family Leave Insurance Act of 2008); or 
‘‘(B) by a small employer (as so defined) 
who has not elected to participate in such Pro-
gram. 
For purposes of the preceding sentence, the Sec-
retary of Labor shall prescribe such regulations as 
may be appropriate or necessary, including regula-
tions requiring documentation of employer pro-
grams.’’. 
(b) EMPLOYER PREMIUMS.—Section 3111 of the In-
ternal Revenue Code of 1986 (relating to tax on employ-
ers) is amended— 
(1) by redesignating subsection (c) as sub-
section (d); and 
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mstockstill on PROD1PC66 with BILLS
(2) by inserting after subsection (c) the fol-
lowing new subsection: 
‘‘(c) FAMILY AND MEDICAL LEAVE PREMIUMS.— 
‘‘(1) IN GENERAL.—In addition to the excise 
taxes imposed by subsections (a) and (b), there is 
imposed on every employer a family and medical 
leave premium, with respect to having individuals in 
such employer’s employ, equal to the applicable per-
centage of the wages (as defined in section 3121(a)) 
paid by such employer with respect to employment 
(as defined in section 3121(b)). 
‘‘(2) APPLICABLE PERCENTAGE.—For purposes 
of paragraph (1), the applicable percentage is— 
‘‘(A) 0.1 percent with respect to small em-
ployers (as defined in section 3(b) of the Fam-
ily Leave Insurance Act of 2008) electing to 
participate in the Family and Medical Leave In-
surance Program (established under section 
102 of such Act); and 
‘‘(B) 0.2 percent with respect to all other 
employers. 
‘‘(3) EXCEPTION FOR CERTAIN EMPLOYERS.— 
Paragraph (1) shall not apply for any period with 
respect to an employer to whom paragraph (1) of 
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section 3101(c) does not apply by reason of para-
graph (3) thereof.’’. 
(c) SELF-EMPLOYED PREMIUMS.—Section 1401 of 
the Internal Revenue Code of 1986 is amended— 
(1) by redesignating subsection (c) as sub-
section (d); and 
(2) by inserting after subsection (b) the fol-
lowing new subsection: 
‘‘(c) FAMILY AND MEDICAL LEAVE PREMIUMS.— 
‘‘(1) IN GENERAL.—In addition to the taxes im-
posed by subsections (a) and (b), there is imposed 
for each taxable year, on the self-employment income 
of every individual, a family and medical leave pre-
mium equal to 0.4 percent of the amount of the self- 
employment income for such taxable year. 
‘‘(2) EXCEPTION FOR CERTAIN EMPLOYERS.— 
Paragraph (1) shall not apply for any period with 
respect to an employer who has not elected to par-
ticipate in the Family and Medical Leave Insurance 
Program (established under section 102 of the Fam-
ily Leave Insurance Act of 2008).’’. 
(d) CONFORMING AMENDMENTS TO SOCIAL SECU-
RITY ACT.—Section 201 of the Social Security Act (42 
U.S.C. 401) is amended— 
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(1) by striking ‘‘sections 3101(b) and 3111(b)’’ 
both places it appears in subsection (a)(3) and in-
serting ‘‘sections 3101(b), 3101(c), 3111(b), and 
3111(c)’’, and 
(2) by striking ‘‘section 1401(b)’’ both places it 
appears in subsection (a)(4) and inserting ‘‘sections 
1401(b) and 1401(c)’’. 
(e) EFFECTIVE DATE.— 
(1) EMPLOYMENT
PREMIUMS.—The amend-
ments made by subsections (a), (b), and (d)(1) shall 
apply to wages paid after December 31, 2008. 
(2) 
SELF-EMPLOYMENT
PREMIUMS.—The 
amendments made by subsections (c) and (d)(2) 
shall apply to taxable years beginning after Decem-
ber 31, 2008. 
Æ 
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