FISCAL NOTE
Date Requested: January 14, 2026
Time Requested: 07:31 PM |
| Agency: |
Finance Division (Administration) |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1067 |
Introduced |
SB114 |
|
|---|
| CBD Subject: |
Labor |
|---|
|
FUND(S):
Paid Parental Leave Pilot Program Fund
Sources of Revenue:
Special Fund
Legislation creates:
Creates New Expense, Increases Existing Expenses, Creates New Fund: Paid Parental Leave Pilot Program Fund
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The proposed legislation, upon passage, create a paid family leave pilot program which would allow eligible state employees to take 12 weeks of paid leave during any 12-month period for the birth or for adoption of a child under 12 years of age. The pilot program is to be administered by the Division of Labor. While the Department of Administration is not the agency tasked with administering the program, we have calculated an estimation of the cost related to the 12-week leave per employee.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
15,855 |
15,855 |
15,855 |
| Personal Services |
15,855 |
15,855 |
15,855 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The above estimate is based on the cost per employee for the following:
$1,000 max salary; 12-weeks=$12,000
$3,855 employee benefits for the 12-week period – this includes the PEIA Admin Fee, DOP Admin Fee, Employer SS Matching, Employer PEIA Health Insurance cost, Employer Retirement Cost and WV OPEB Contribution
We obtained, from PEIA, the number of qualifying events related to the birth or adoption of a child under 12 years of age for the last 3 fiscal years. The average number of events is 2,016.
The bill indicates the funding would come from revenue generated by the Cider tax. This is fund 1423 and for FY2025 the revenue was $31,153.
The Finance Division (Administration) does not have a resource to estimate how many employees would submit and receive paid parental leave.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
Person submitting Fiscal Note: Melody Duke
Email Address: melody.a.duke@wv.gov; misty.peal@wv.gov