This report begins by reviewing the federal statutes that pertain directly or indirectly to employer provision of leave benefits for any purpose, including a discussion of the California and New Jersey family leave insurance programs. The report than examines the incidence of different types of paid leave that U.S. employers voluntarily provide as part of an employee's total compensation (wages and benefits). The report closes with results from a federal government survey of the average direct cost to business of different types of leave.