The IRS’s recently released Revenue Ruling 2025-4 provides significant guidance on the employment tax treatment of contributions to and benefits paid under state paid family and medical leave (PFML) programs. This has been an area of concern as states have enacted various paid leave laws without providing guidance about how to tax such benefits. . . .
The ruling underscores that taxable amounts must be accurately reflected on an employee’s W-2 forms, including employer-paid contributions treated as wages and taxable benefits paid to employees.
https://www.littler.com/publication-press/publication/irs-ruling-clarifies-employment-tax-implicatio...
Who issued the 1099-MISC? The employer? Likely should go on a Form 4852 if you can't get a corrected W-2. I'm not familiar with some of the state-required programs, and this article suggests that some of it might not be taxable when employees can make after-tax contributions.
