Building Your Leave Income Map

Part of the Learning Center · included with every paid plan

Parental leave income in the US does not come from one source. It arrives (or does not arrive) from a stack of separate programs, each with its own replacement rate, its own filing process, and its own clock. The gap between "off work" and "receiving a check" catches most families off guard. This guide maps the income sources week by week, identifies where gaps fall, walks through when money actually arrives, covers what gets taxed, and builds a full worked example for a two-parent household. The math is specific. The planning window is the third trimester.

What this guide covers

· The four income layers
· Short-term disability: the first income layer
· State paid family leave: the bonding layer
· Employer-paid parental leave: the variable piece
· The gap weeks: when nothing pays
· When the money arrives
· Taxes on leave income
· The worked example: two parents, one map
· Where the plan comes in

The full guide comes with your plan.

Every Mothers Plan includes the Learning Center: the knowledge behind each task on your personalized, dated timeline.

See plans

Already have a plan? Read it inside your plan

Sources this guide is verified against

U.S. Department of Labor, Family and Medical Leave Act: https://www.dol.gov/general/topic/benefits-leave/fmla
U.S. Department of Labor, Fact Sheet #28: The Family and Medical Leave Act: https://www.dol.gov/agencies/whd/fact-sheets/28-fmla
U.S. Department of Labor, Fact Sheet #28A: Employee Protections under the FMLA: https://www.dol.gov/agencies/whd/fact-sheets/28a-fmla-employee-protections
U.S. Department of Labor, FMLA Eligibility (2018 Survey): https://www.dol.gov/sites/dolgov/files/OASP/evaluation/pdf/WHD_FMLA2018PB1WhoIsEligible_StudyBrief_Aug2020.pdf
Bureau of Labor Statistics, Employee Benefits in the United States, March 2025: https://www.bls.gov/ebs/publications/employee-benefits-in-the-united-states-march-2025.htm
California Employment Development Department, Paid Family Leave: https://edd.ca.gov/en/disability/paid-family-leave/
California Employment Development Department, Paid Family Leave Benefit Payment Amounts: https://edd.ca.gov/en/disability/Calculating_PFL_Benefit_Payment_Amounts/
California Employment Development Department, Disability Insurance Pregnancy FAQs: https://edd.ca.gov/en/disability/faq_di_pregnancy/
New York State, Paid Family Leave Updates for 2026: https://paidfamilyleave.ny.gov/2026
NYS Workers' Compensation Board, Paid Family Leave 2026 Announcement: https://www.wcb.ny.gov/content/main/PressRe/paid-family-leave-2026.jsp
Washington State Paid Family and Medical Leave: https://paidleave.wa.gov/how-paid-leave-works/
Massachusetts Paid Family and Medical Leave Overview and Benefits: https://www.mass.gov/info-details/paid-family-and-medical-leave-pfml-overview-and-benefits
New Jersey Department of Labor, 2026 Benefit Rates: https://www.nj.gov/labor/lwdhome/press/2025/20251229_newbenefitrates2026.shtml
IRS, Publication 525, Taxable and Nontaxable Income: https://www.irs.gov/publications/p525
IRS, Revenue Ruling 2025-4 (Federal Tax Treatment of State PFML): https://www.irs.gov/pub/irs-drop/rr-25-04.pdf
IRS, Life Insurance and Disability Insurance Proceeds: https://www.irs.gov/faqs/interest-dividends-other-types-of-income/life-insurance-disability-insurance-proceeds
Bipartisan Policy Center, State Paid Family Leave Laws Across the U.S.: https://bipartisanpolicy.org/explainer/state-paid-family-leave-laws-across-the-u-s/
Moms First and McKinsey, Paid Leave Report (2025): https://momsfirst.us/paid-leave-report/

Every figure checked against official sources; last reviewed August 2026. Mothers Plan provides information and organization, not legal, tax, financial, or medical advice.