In 2021, Massachusetts started providing workers with paid family and medical leave (PFML) to take time off during major life changes. Years later, the Commonwealth has one of the most comprehensive PFML programs in the country.
If you have employees based in Massachusetts, you’re probably already familiar with the state’s laws, but it’s important to understand the program details—and the latest changes. Below, we explain how Massachusetts PFML works and what you’re required to offer and spend as an employer.
How Massachusetts paid family and medical leave works
Administered by the Massachusetts Department of Family and Medical Leave (DFML), the Paid Family and Medical Leave (PFML) program gives Commonwealth workers up to 26 weeks of paid, job-protected time off for qualifying life events.
Massachusetts has five qualifying reasons for leave:
Managing a serious personal health condition, including illnesses, injuries, childbirth, or health issues related to pregnancy
Caring for a family member with a serious health condition, including illnesses, injuries, or issues related to pregnancy and childbirth
Bonding with a new child during the first 12 months after their birth, adoption, or foster placement
Caring for a military family member whose health was compromised while deployed on active duty
Managing affairs before or during a family member’s military deployment
The exact amount of time employees receive depends on the type of leave they’re applying for. Employees can get:
Up to 20 weeks of paid medical leave to manage a personal health condition
Up to 12 weeks of paid family leave to care for a family member or bond with a child
Up to 26 weeks of paid family leave to care for a military family member
Massachusetts lets employees take more than one type of leave in a year, as long as they don’t take more than 26 total weeks of leave. For example, a pregnant employee could take eight weeks of medical leave before and after childbirth, then 12 weeks of family leave to care for their new baby.
Who pays for Massachusetts PFML?
In Massachusetts, PFML is funded through employer and employee contributions, but they’re not evenly split. How much you contribute depends on the size of your “covered workforce,” aka the number of full-time, part-time, and seasonal workers you employ who live in Massachusetts.
If you have 25 or more covered workers, you’ll pay roughly 50% of the total contribution amount. If you have fewer than 25 covered workers, you don’t have to pay any employer contributions; you can deduct the full contribution amount from your employees’ paychecks.
Keep in mind that the contribution rates change every year, but here’s a chart breaking down the 2026 rates.
Employers with 25+ covered employees (2026 rates)
Total contribution amount | Employer portion | Employee portion | |
Employers with 25+ covered employees | 0.88% | Depends on type of leave | Depends on type of leave |
Medical leave contribution | 0.70% | 0.42% | 0.28% |
Family leave contribution | 0.18% | 0% | 0.18% |
Employers with 1-24 covered employees (2026 rates)
Total contribution amount | Employer portion | Employee portion | |
Employers with 1-24 covered employees | 0.46% | Depends on type of leave | Depends on type of leave |
Medical leave contribution | 0.28% | 0% | 0.28% |
Family leave contribution | 0.18% | 0% | 0.18% |
Contribution rates are changing in 2027
In 2027, employers with 25 or more employees will have a different PFML contribution breakdown. Essentially, the employer portions for medical and family leave are being swapped.
Instead of being responsible for contributing 0.70% of employee wages for medical leave and 0.18% of employee wages for family leave, employers will be responsible for contributing 0.18% for medical leave and 0.70% for family leave.
New for 2026: federal tax treatment of PFML medical benefits
The IRS Revenue Ruling 2025-4 changed how PFML medical leave benefits are taxed for employers with 25 or more covered individuals. Check with your CPA to ensure compliance if this applies to your company.
How much money do employees receive on leave?
Massachusetts PFML is a partial wage replacement program, so your employees won’t receive 100% of their usual pay. Their weekly benefit amount depends on several factors, including their average weekly wage and leave schedule, but they can expect 50-80% of their usual wages while on leave—up to the yearly maximum.
In 2026, the maximum weekly benefit, regardless of what your employees earn, is $1,230.39. You can estimate your employees’ benefits using this calculator.
PFML eligibility requirements in Massachusetts
To qualify for Massachusetts PFML, employees need to meet the Department of Unemployment Assistance’s minimum earnings requirement, which changes every year. In 2026, it’s $6,300, meaning employees need to have earned at least $6,300 in the state of Massachusetts in the last 12 months to qualify for paid leave.
Can self-employed people take PFML?
If you’re self-employed in Massachusetts, you can take PFML as long as you pay into the program. You’re responsible for contributing the full amount for medical and family leave yourself (in 2026, that’s 0.88% of your wages).
To opt into the program, fill out a notice of election and an opt-in request form, then create a PFML account through the Massachusetts Department of Revenue’s MassTaxConnect system.
For help, see step-by-step instructions here.
How Massachusetts PFML intersects with federal leave
Massachusetts PFML isn’t the same as the Family and Medical Leave Act (FMLA), though both laws cover similar leave situations. Whereas PFML is a state law that provides qualified employees with paid, job-protected leave, FMLA is a federal law that provides qualified employees with unpaid, job-protected leave.
PFML applies to most employers with Massachusetts workers, but FMLA only applies to employers with 50 or more employees working in a 75-mile radius. Here are the other key differences.
Massachusetts PFML vs FMLA
Massachusetts PFML | Federal FMLA | |
Qualifying reasons | Bonding with a new child; managing a serious personal health condition; caring for a family member who has a serious health condition; caring for a military family member whose health was compromised during active duty; managing affairs before or during a family member’s military deployment | Bonding with a new child; managing a serious personal health condition; caring for a family member who has a serious health condition; managing affairs before or during a family member’s military deployment |
Eligibility requirements | Meet one qualifying reason; earn at least $6,300 in the state of Massachusetts during the past 12 months | Meet one qualifying reason; have worked for employer for at least one year; have over 1,250 hours of service in the past year; employer has at least 50 employees who work within a 75-mile radius |
Job protection | Yes | Yes |
Length of leave | Up to 26 weeks within a year | Up to 12 weeks within a year |
Payment | Weekly benefit payments dependent on wages | Unpaid |
Health benefits | Yes, employers are required to continue providing health benefits to employees on PFML | Yes, employers are required to continue providing health benefits to employees on FMLA leave |
Does Massachusetts offer any other types of employee leave?
Massachusetts also guarantees workers Earned Sick Time. Employees accrue one hour of sick leave for every 30 hours they work, up to 40 hours of sick leave each year.
They can use sick time for personal sick days and medical appointments; to care for sick family members; and to recover from or support a loved one in the wake of domestic violence, pregnancy loss, or failed assisted reproduction, adoption, or surrogacy.
All employers need to provide their employees with earned sick time, but only employers with 11 or more employees have to provide paid sick time.
Related: What are the sick time laws in my area?
How do I comply with Massachusetts PFML?
If you employ even one person in Massachusetts, you’re responsible for participating in the state’s PFML program. Here’s what you need to do:
1. Notify employees about Massachusetts PFML
Leave notification comes in two parts: workplace signage and written notices. Make sure you:
Hang posters about PFML in your workplace; print them in English and any other primary languages your employees speak.
Give employees written notice of their leave rights and benefits within 30 days of hiring them, then obtain a written statement from your employees acknowledging that they received the notice. Here’s an example of a written notice you can use.
Your written notice should include:
An overview of the state’s PFML program
Qualifying leave situations
Length of leave available
Employer and employee contribution amounts and obligations
Wage replacement details
Employee rights, like job protection and continued health insurance
Instructions on how to apply for PFML benefits
Contact information for the DFML
2. Send quarterly payroll contributions via MassTaxConnect
Depending on the size of your covered workforce, you’re responsible for withholding 0.46-0.88% of your employees’ wages (in 2026—always check the current year’s rate) and submitting them once a quarter. You can file your quarterly return and remit contributions via MassTaxConnect.
Due dates are the last day of the month following the end of the calendar quarter.
3. Respond to the DFML when an employee applies for leave
Whenever possible, your employees are responsible for giving you 30 days of notice before applying for leave. Then, when they apply for Massachusetts PFML, the DFML will send your business a copy of the employee application via email.
From there, you have 10 business days to review the information and either confirm its accuracy or explain why you think an employee’s leave shouldn’t be approved.
4. Follow all other state and federal leave requirements
Whether your employees qualify for Massachusetts PFML, FMLA, or both, you’re required to:
Continue paying their health insurance premiums
Restore their jobs after leave
You also need to post a workplace notice for FMLA leave if you’re a covered employer, and prepare to give employees a Rights and Responsibilities Notice and Designation Notice if they end up requesting FMLA leave.
5. Maintain your paperwork
It’s critical to keep all your payroll and personnel records for three to four years. That includes:
Employment contracts
Payroll records
Paystubs
Official employee requests for leave
Copies of DFML leave verification forms
Copies of medical certification forms
Copies of FMLA notices
Documentation of leave start and end dates
What will Massachusetts PFML cost my business?
If you have fewer than 25 employees in Massachusetts, PFML won’t cost you anything, since you can deduct the full contribution amount from your employees’ paychecks.
However, if you have 25 or more employees, you’ll end up paying roughly half the total contribution amount yourself. Depending on how much your employees earn and which type of leave they take (medical or family leave), your PFML contributions could cost a few thousand dollars a year or upwards of five figures.
To estimate your PFML contributions, use the DFML’s calculator.
Related: See how much employee benefits cost employers.
Can I opt out of Massachusetts PFML?
You can apply to opt out of the state’s PFML program, as long as you offer a private leave plan with comparable benefits. In other words, the types of leave, length of leave, and weekly benefit payments need to be on par with or better than what the state provides.
Follow these steps to apply for a private paid leave exemption.
Can I offer additional leave benefits?
A generous leave policy is like a rising tide: it lifts everyone up, including businesses. Comprehensive leave can help improve employees’ physical and mental wellbeing and raise their engagement and productivity levels at work. Happier, healthier, more invested employees create better business outcomes.
If you want to offer leave benefits beyond what the state provides, you can:
Offer additional paid or unpaid time off, extending the length of leave
Top up your employees’ weekly benefit payments to 100%, so they receive their full wages during leave
Offer a flexible return-to-work plan for employees after leave
Do I need to change my company’s leave policy?
If your covered workforce numbers have shifted, if you’ll be affected by the 2027 contribution rate change, or if you haven’t reviewed your leave policy language in a couple of years, it’s a good time to update your handbook. Your leave policy should clearly explain:
The qualifying leave situations for Massachusetts PFML
The earned income requirement to qualify
How many weeks employees can take for different types of leave, and how many total weeks in a year
The partial wage replacement they can expect and the maximum weekly benefit
The job protection and continued health insurance they’re entitled to
How PFML intersects with FMLA
How and when to request a leave
Whether or not medical certification is required for leave
Massachusetts business resources
If you’re hiring in the Commonwealth or trying to take advantage of state tax incentives, it helps to have as much information on compliance as possible. Check out our business guides to:
