WA PFML benefit Taxable or not

Took FMLA in 2024 due to my own medical condition, got paid by WA ESD (Employment Security Department) under Paid Family and Medical Leave/PFML benefit.

WA ESD has sent an email to me that they are not issuing 1099-G for my medical leave, they will not issue 1099-G to any medical leave (not family leave).

Per Revenue Ruling 2025-04 and according to the Washington State Department of Labor and Industries, an employer pays 26.78% and the employee pays 73.22% of PFML benefit, so only 26.78% (employer's contribution %) of the PFML benefit I have received as of 12/31/2024 should be taxable as my income, is that correct?

Thanks a lot.