PFMLA (Paid Family Medical Leave Act)

Paid Family and Medical Leave Information for Massachusetts Employers

• If you employ Massachusetts workers, you’ll be required to comply with the PFML law beginning Oct. 1, 2019.
• PFML stands for Paid Family Medical Leave. It’s a state-offered benefit for anyone who works in Massachusetts and is eligible to take up to 26 weeks of paid leave for medical or family reasons.

PFML is available to covered individuals who work in Massachusetts.

Covered individuals include: 

• W-2 workers who work in Massachusetts, whether they are full-time, part-time, or seasonal
• Self-employed individuals
• 1099-MISC workers who work in Massachusetts, do not qualify as independent contractors, and who make up more than 50% of their employer’s workforce

PFML is a tax of no greater than 0.75% of your eligible wages paid by you and, potentially, your employer. The amount will vary depending on how much is being contributed by each party. 

The maximum amount that could come out of your paycheck is $0.38 per $100.00. 

PFML benefits will become available on January 1, 2021.

Paid family leave may be taken to:

• Care for a sick family member
• Bond with a newborn child
• Bond with a child after adoption or foster care placement
• Manage family affairs when a family member is on active duty in the armed forces

Paid medical leave may be taken to:

• Manage a personal serious injury or illness

What do you need to do to prepare?

• If you’re a worker, talk to your employer to find out if you are covered. If you are, the tax will be start being taken out on October 1st, 2019.
• If you are self-employed, you should learn about your options and decide if you want to opt into PFML.
• If you’re an employer, determine what your contributions will be, what kind of reporting you’ll need to do, and how to do these things, as well as the other requirements and preparations you need to make.

Prepare for those responsibilities before the law’s effective date of Oct. 1, 2019, through the first quarterly reporting due by Jan. 31, 2020, and into the future.