Massachusetts State Family Leave
In the event that you have employees who work in Massachusetts below is important information you should act on.
Did You Know?
Massachusetts is the seventh state to implement state-mandated paid family and medical leave benefits. The bill establishes a mandatory statewide paid family and medical leave program, which will be administered by the new Massachusetts Department of Family and Medical Leave. The leave program will be financed through employer and employee contributions.
Who Is Impacted?
Employers of any size are impacted if you have employees that work in Massachusetts. The key here is that the employee must work in Massachusetts. I.e. This law would not impact you if you have employees who live in Massachusetts and work in Connecticut (or an alternate state).
Contributions
If you are impacted you’re required to submit Paid Family and Medical Leave contributions beginning July 1, 2019.
The exact amount you’ll need to send to the MA Department Of Revenue (via MassTaxConnect) will depend on the makeup of your total Massachusetts workforce and what you pay your Massachusetts workers. All employers are required to submit contributions on behalf of their workers. Larger employers may also be responsible for paying a share of the required contributions.
We have included two resources for you to estimate your required contributions: 1.) You may use the calculator found on the DFML website by visiting the link below. 2.) Download OneDigital’s calculator (see below). Please note that the DFML site and the OneDigital calculator are estimates. An employer’s actual assessment calculation will be determined by the MA Department of Revenue based upon the quarterly wages and earnings the employer reports for each quarter.
Calculator Links:
https://calculator.digital.mass.gov/pfml/contribution/ [calculator.digital.mass.gov]
DOWNLOAD PFML CALCULATOR [nam01.safelinks.protection.outlook.com]
Timeline
| Date: | Action: |
| 6/30/2019 | Post the PFML Workplace poster on our premises. See attachment.
|
| 6/30/2019 (extended from 5/31) | Employer provides impacted employees the appropriate “Employer Notice to Employee or 1099 Employee” for acknowledgement and signature. See attachments.
|
| 7/1/2019 | Start deducting PFML payroll contributions for all your MA covered employees (0.63% tax). The DFML indicates that deductions should be performed on a post-tax basis at this time. Please consult with your own tax advisors about the handling of deductions.
|
| 10/31/2019 | Employers remit PFML contributions. Employers remit through the Department of Revenue’s MassTax Connect.
No matter the size of your workforce, you are responsible for remitting contributions on your covered individual’s behalf. |
| 1/1/2021 | Covered individuals may begin to take paid leave for most covered reasons.
|
| 7/1/2021 | All leave benefits are available.
|
Resources (attached)
- DFML Poster in English and Spanish – other languages available on the DFML website.
- Notices – two word documents are attached; one for impacted W2 Employees and one for impacted 1099 Employees. You must complete the required fields within the document prior to distribution. In addition you must have each impacted employee acknowledge the receipt of the notice.
You may visit the below link to the Massachusetts Paid Family Medical Leave frequently asked questions:
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