Current law allows an employer that has a private plan substantially equivalent to the paid family and medical leave plan established in the Maine Revised Statutes, Title 26, chapter 7, subchapter 6-C and administered by the Department of Labor to apply for and receive approval to not participate in the department's plan. Until approval is given, the employer is responsible for the premiums of 1% of each employee's wages, 50% of which may be paid by the employee. This bill allows an employer whose private plan is approved by the department to request a refund of the premiums paid if that employer had a substantially equivalent private plan in place on or before January 1, 2025, the date that premiums started to be due. The department or administrator, after verifying the amount paid by the employer, is required, within 90 days of receipt of the refund request, to refund the employer the premiums paid, plus interest that accrues to the date the refund payment is issued. The bill also requires the department to make available information regarding the availability of a refund.