Hollowtree
For C-Suite Leaders

State LTC Payroll Taxes Are Coming. Do You Know Your Exposure?

Washington's payroll tax is already live. California, New York, and Pennsylvania are next. Organizations that act before mandates take effect can offer opt-out programs that eliminate the liability entirely.

$108,405 median annual cost of a private nursing home room (2024 Genworth Study)
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The Challenge

Why this matters now

Most Organizations Have Zero LTC Strategy

Long-term care is the single largest uncovered risk in most employer benefit stacks. It's not on the radar until a state mandate forces it there -- and by then, opt-out windows may have closed.

Payroll Tax Liability Grows With Every Hire

State LTC payroll taxes are calculated per employee. The larger your workforce, the bigger the annual liability. A 500-person organization in Washington is already paying over $250,000 per year.

The Cost of Waiting Is Measurable

Every quarter without a voluntary LTC program is a quarter closer to a mandate with no opt-out. The math is straightforward: program cost versus payroll tax liability.

Opt-Out Windows Are Closing

Washington's opt-out deadline has passed for most employees. California and New York are designing their programs now. The window to act is before legislation finalizes, not after.

How Hollowtree Helps

Why Hollowtree

Voluntary Programs That Eliminate Payroll Tax Liability

When employees secure qualifying private LTC coverage, they can opt out of state payroll tax programs. A well-designed voluntary program can reduce or eliminate your organization's exposure entirely.

Launch Off-Cycle in 4 Weeks

No need to wait for open enrollment. Our process runs independently of your benefits calendar -- from eligibility review to enrollment in under a month.

Guaranteed Issue, No Underwriting Barriers

Every eligible employee can participate regardless of health status. No medical questionnaires, no declinations, no awkward conversations. Guaranteed issue removes the underwriting friction that keeps participation low in traditional LTC programs.

Zero Lift for Your Team

We handle communications, enrollment, administration, and reporting. No payroll integration required -- premiums are collected via ACH direct debit. Your team stays focused on running the business.

What People Are Saying

Voices from the field

98%|HR Satisfaction Rate

4 weeks|Average Time to Launch

2.5x|Higher Participation vs. Traditional Medically-Underwritten Voluntary LTC

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See how Hollowtree makes it simple to offer best-in-class long-term care benefits -- with zero HR burden.

Request Your Custom Exposure Report