Yes. Pay from your employer, a third-party insurer, or the government while you're unable to work due to a serious illness or injury is considered paid family leave (PFL) income.
Example: You're getting regular paychecks while you're home recovering from major surgery, serious injury, chemotherapy, or pregnancy complications. You're receiving PFL pay.
Typically, companies that offer paid medical leave or disability do so through a third-party insurer. You may receive a separate W-2 from that insurer to report the PFL income or you may see the PFL reported as third-party sick pay on your regular, company-issued W-2.