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. 2020 Jul 3;11:100627. doi: 10.1016/j.ssmph.2020.100627

Table 7.

Estimated costs of 6-week bonding leave, 3 employee examples.




2018 Maximum salary for benefits ($2209/week)1 2018 SF Minimum Wage (full time)2 2018 SF Minimum Wage (part time)3
Assumed hours/week 40 40 26.8
Wage ($/hour) 55.23 15 15
Total salary over 6 week leave $ 13,254.00 $ 3600.00 $ 2412.00
Employer's responsibility (replacement rate) 40% 40% 30%
Employer cost $5301.60 $1440.00 $723.60
Leave cost as % of total payroll4 0.12% 0.12% 0.06%
Leave cost/hour, spread across all employees $0.06 $0.02 $0.01

Note.12018 Maximum salary at which benefits are capped is at $2209/week; 2SF Minimum wage will be $15/hour as of 7/1/18; 3Beginning 1/1/18, California AB908 increased the state replacement rate to 70% for workers earning up to 1/3 of the statewide average weekly wage (SAWW), thus reducing employer responsibility to 30% for those workers. The 2018 California SAWW was $1207, 1/3 of which is $402. At the minimum wage of $15/hour that is equivalent to working 26.8 h/week, or 67% of a 40-h week; 4Assume one out of 40 takes leave per year, based on employer survey.