Massachusetts Paid Family and Medical Leave

Yes. Employers must apply for a private plan exemption through the state. Please contact your Unum representative to obtain the Declaration of Insurance that is required as part of the exemption application.

Once you have your Declaration of Insurance you can begin the exemption application process and through MassTaxConnect. Here is the link to get you started. Exemption applications are accepted on a rolling basis and if approved are valid for one year. The exemption will go into effect the first day of the following quarter in which your exemption was approved.

If you choose to self-insure you must work with the Commonwealth of Massachusetts directly to obtain a Declaration specific to self-insured plans as part of the exemption process. In addition, you must furnish a surety bond to the Commonwealth of Massachusetts. If you are self-insuring please refer to the following bond requirements.

To be eligible an employee must have earned both:

• $5,400 during the last 4 completed calendar quarters
• 30 times the weekly benefit amount they are eligible to collect

All Massachusetts employers are subject to the PFML, with some exceptions:

• Self-employed individuals and most independent contractors are excluded (they may opt-in).
• Municipal employers are excluded (they may opt-in in some cases).
• Other exceptions may apply. Learn more here.

Massachusetts employers can apply for an exemption from the law if they wish to offer a private plan instead. For approval, they will need to demonstrate that their private plan meets or exceeds the state plan’s benefits, and requirements.  See details about exemptions and submitting requests here.

Timeline:

 = Employer action

Now  Employers should already be hanging the PFML workplace poster in their workplaces  Download the poster here.

Now  If they have not already done so, employers should decide whether to go with the state plan offer a private plan. Note* If employers have not already done so, they should decide whether to go with the state plan or offer a private plan. Note: If an employer has not filed for and been accepted for an exemption through MA, they will owe contributions from 10/01/2019 forward. Exemptions go into effect the first day of the quarter following their approval.

7/1/21 Benefits available to care for a family member with a serious health condition

1/1/21 Benefits available for welcoming a new child, personal medical leave, and specific events related to a family member's active-duty military service

4/30/20 Deadline for employers to remit quarterly contributions

1/31/20 The first MA Paid Family and Medical Leave (PFML) deadline for employers to remit quarterly contributions (for 10/1/2019 - 12/31/2019) was January 31, 2020

12/20/19 Employer private plan exemption applications for first-quarter contributions due

10/1/19 Payroll withholdings began for program contributions, for employers who choose to go with the state program

9/30/19 Deadline to have given written notice to employees of the law and program, and received a signed acknowledgement from employees of that notice

7/1/19 Finalized regulations published

Maximum annual leave duration:

• Family Leave – 12 weeks
• Medical Leave – 20 weeks
• Military Caregiver Leave – 26 weeks
• Combined all paid leaves per benefit year – 26 weeks

Pay during leave:

• Employees earning equal to or less than 50% of the state average weekly wage receive 80% of their wages. Employees earning more than 50% of the state average weekly wage earn an additional 50% of their wages above that amount
• Maximum weekly benefit: $850*
^{*Based on current MA SAWW as of 10/2020}

“All employers are required to submit contributions on behalf of all covered individuals in their workforce. Depending on how many covered individuals you had in the last calendar year, you may also be responsible for paying a share of the required contributions this year.” — Mass.gov

Employers with fewer than 25 employees are not required to pay the employer portion of the premiums. Their employees in Massachusetts will still pay into the program and be able to access full leave benefits.

To see if you are responsible for the employer’s share of PFML, use this Mass.gov online tool. A sample result from the tool:

(Applies to employers with 25 or more employees in Massachusetts)

Employers are responsible for informing their workforce, including certain independent contractors, about the state's Paid Family and Medical Leave law. This includes displaying a Department of Family and Medical Leave (DFML) approved workplace poster where it can be easily read and providing written notice to all employees and eligible independent contractors about PFML benefits. Click here for the detailed requirements on language translation, time frames and templates for the poster and written notices. .

Employers need to get a paper or electronic receipt from employees and eligible independent contractors acknowledging they’ve received notice of MA PFML benefits or that they refused to acknowledge the provided notice.

Disability plans generally pay benefits for the employee's own disability. MA PFML can pay benefits to employees while they take time off from work to bond with a new child, recover from a serious illness or injury, care for a seriously ill family member, or for specific events related to a family member's active-duty military status.

FMLA is an unpaid, job and benefit-protected leave of absence with specific eligibility requirements and covered reasons for leave. Employers must have at least 50 employees to be subject to the FMLA.