Can Workers Choose Not To Take Advantage Of Massachusetts’ Paid Family Leave?

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The Paid Family and Medical Leave (PFML) law is a Massachusetts program designed to help individuals take paid time off work for family or medical reasons. Some employers and types of employment are not covered by the law, and they are automatically excluded from making contributions unless they opt-in. Employees paid through W-2 and considered a covered individual under the statute cannot opt out of coverage, even if they don’t plan to use the benefit.

Employees who apply for MA PFML after November 1, 2023, can supplement or “top off” this benefit with their accrued vacation, sick, or other paid leave under their employer’s policy. Full-time, part-time, and seasonal workers are eligible for PFML, including:

The shared PFML contribution rate for 2024 is 0. 88 of an employee’s. Since 2021, employers have had the option to opt out of the state PFML plan and create a private plan for their employees. The private plan must meet several requirements in order to be eligible for PFML.

Some Massachusetts employees may be entitled to paid or unpaid medical leave or sick leave due to COVID-19 related quarantine, suspected illness or diagnosed illness, or caring for a sick family. Effective July 1, 2021, eligible employees can take paid family leave for the following reasons: to care for a family member with a serious health condition; to bond.

Employees can acknowledge that they have received PFML benefits by checking the box that says “Click to Acknowledge”, then clicking “Next”. The PFML is a state law, and neither employers nor employees can opt out of the provisions of the law. Employers can choose to opt out of the state plan and offer a private plan, in which the benefits provided are at least equivalent to the state plan.

In summary, the Paid Family and Medical Leave (PFML) law is a Massachusetts program designed to help individuals take paid time off work for family or medical reasons. Employers can opt out of the state PFML plan by adopting their own paid family and medical leave program that meets specific requirements and applying to the state for an exemption.

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📹 30 Minute Employment Law Series-What You Should Know About Massachusetts Paid Family & Medical Leave

Introducing our latest 30 Minute Employment Law Series webinar, “What You Should Know About Massachusetts Paid Family and …


Are Ma Pfml Statutory Eligible Employees
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Are Ma Pfml Statutory Eligible Employees?

In Massachusetts, employees eligible for Paid Family and Medical Leave (PFML) include those whose W-2 wages are reported to the Department of Unemployment Assistance (DUA), regardless of their state of residence. To qualify for PFML, five key factors are considered: 1) Employment must not be exempt under PFML law, although exempt employers may opt into the program; 2) The employee must work in Massachusetts or for Massachusetts-based entities. The law covers most employees who meet an annually established minimum earnings requirement.

Massachusetts employers, regardless of size, must provide PFML benefits, while those with fewer than 25 employees are not required to pay the employer's share. PFML allows eligible employees up to 26 weeks of paid, job-protected leave annually for family and medical needs. Effective January 1, 2021, this law offers significant protections for workers. Both full- and part-time employees qualify without a minimum hour requirement.

An employee must earn at least $5, 400 over the last four calendar quarters and meet other earnings guidelines to qualify. Self-employed individuals can opt into PFML coverage but cannot opt-out once covered. Overall, PFML aims to support the health of individuals and families in Massachusetts.

Who Are Exempt Employees In Massachusetts
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Who Are Exempt Employees In Massachusetts?

Exempt employees in Massachusetts are entitled to a minimum hourly wage of $15 and do not qualify for overtime pay, while non-exempt employees must receive at least the minimum wage and are eligible for overtime at 1. 5 times their regular rate for hours worked over 40 in a week. Exempt employees are typically salaried, including bona fide executives, professionals, and certain administrative workers, and may have to use personal or vacation time if they miss work due to weather conditions.

Massachusetts laws define specific criteria for exemptions, and part-time employees can have different terms established by employers. Some occupations exempt from overtime include executives, professionals, outside sales personnel, and computer professionals. As of July 1, 2024, to be classified as exempt, employees must earn at least $43, 880 annually or $844 weekly. Employers must navigate complex wage and hour laws in Massachusetts, which includes understanding various exemptions under both state and federal regulations, such as those outlined in the Fair Labor Standards Act (FLSA).

Proper classification of employees as exempt or non-exempt is critical to ensure compliance and mitigate legal risks. For more information on exemptions and employee classifications, consult resources such as Rodman Employment Law.

Who Is Subject To MA PFML
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Who Is Subject To MA PFML?

In Massachusetts, the Paid Family and Medical Leave (PFML) law typically covers all employers with at least one employee in the state, including out-of-state employers. Exemptions apply, but most private employers must comply, even those with remote workers in Massachusetts. Eligibility for PFML hinges on employment type, with covered W-2 workers, self-employed individuals, and 1099-MISC contractors qualifying if they meet the annual minimum earnings requirement.

All employers must contribute to the state's PFML program, and those with fewer than 25 employees are exempt from paying the employer contribution. Employers are also required to display a poster explaining the PFML benefits. Beginning January 1, 2021, employees can apply for paid leave under the new PFML law. Those with an ownership stake in a business paid through W-2 are included in the covered workforce unless exceptions apply. Importantly, employers must electronically file earnings reports and remit contributions.

While most employers are required to participate in PFML, certain employment types and independent contractors may be exempt, allowing for nuanced interpretations of coverage. Overall, the PFML aims to provide crucial benefits for Massachusetts workers during family and medical needs, reinforcing the importance of compliance for all businesses operating within the state.

What Is The Employer Rate For Paid Family Leave In Massachusetts
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What Is The Employer Rate For Paid Family Leave In Massachusetts?

Employers in Massachusetts are required to withhold contributions for the Paid Family and Medical Leave (PFML) program from employee wages. For 2025, the employee's share of the contribution is set at a total of 0. 46% of eligible wages, which includes 0. 28% for medical leave and 0. 18% for family leave. Employers with 25 or more employees must ensure that a total of 0. 88% of eligible wages is contributed to the PFML program, with 0.

70% allocated to medical leave and 0. 18% to family leave. Specific withholdings consist of a 0. 11% family leave contribution and a 0. 52% medical leave contribution, depending on the organization size.

Employers must remain compliant with updated rate sheets, notices, and workplace posters provided by the Massachusetts Department of Family and Medical Leave (DFML). The overall contribution rate for PFML for employers with 25 or more covered individuals decreased in 2023 from 0. 68% to 0. 63%. Eligible employees can receive up to 26 weeks of paid leave for family or medical reasons, with a maximum weekly benefit of $1, 170. 64 starting in 2025. Contribution rates are subject to annual adjustments, and employers must contribute for at least two of the past four calendar quarters before employees can claim benefits.

How Does Pfml Work In Massachusetts
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How Does Pfml Work In Massachusetts?

Massachusetts' Paid Family and Medical Leave (PFML) law offers eligible workers up to 26 weeks of paid, job-protected leave for medical and family reasons. Funded through employer and employee contributions, the PFML program differs from the federal Family and Medical Leave Act (FMLA) and any benefits employers may offer. To initiate a claim, employees must notify their employer, ideally at least 30 days in advance of their intended leave.

Workers can apply for benefits by creating an account at paidleave. mass. gov. The weekly benefit is determined by a percentage of the employee's earnings, with a cap set at $850. Notably, PFML benefits do not apply concurrently with any accrued paid leave.

The PFML program, established starting January 1, 2021, extends to all W-2 employees working in Massachusetts, including seasonal and part-time workers. The law ensures that even employees from smaller companies, which may not be covered by the FMLA, can access PFML benefits. Self-employed individuals can also enroll through MassTaxConnect. This state program thus bridges gaps in family and medical leave coverage, providing essential support for those needing time off for health or caregiving reasons. Overall, Massachusetts PFML facilitates access to paid leave, reflecting the state's commitment to worker welfare.

Are Out-Of-State Employees Eligible For Ma Pfml Coverage
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Are Out-Of-State Employees Eligible For Ma Pfml Coverage?

Out-of-state employees are eligible for Massachusetts Paid Family and Medical Leave (PFML) if their employer reports wages to the Department of Unemployment Assistance. Self-employed individuals can opt into MA PFML coverage via MassTaxConnect, starting from the enrollment date. Eligibility for PFML requires that the individual's employment type is not exempt under the PFML law, unless their exempt employer participates in the PFML program. Additionally, they must meet at least five main eligibility criteria, including minimum earnings.

PFML is a state-administered program providing paid family and medical leave alongside job protections. Employees in Massachusetts, whether full-time, part-time, or former, generally qualify, provided they meet the annual minimum earnings requirement. Typically, Massachusetts employers, including those from out of state, are required to comply with PFML laws if they have one or more employees working in Massachusetts. However, employers with fewer than 25 employees are not mandated to pay the employer portion of contributions.

To qualify for PFML benefits, an employee should earn at least $5, 400 and need to have worked at least 30 times their calculated weekly benefit amount in the last four completed quarters. PFML eligibility does not depend on residency in Massachusetts; remote employees living outside the state can still qualify. Overall, most Massachusetts workers, including W-2 employees, self-employed individuals, and certain contractors, fall under the PFML coverage.

What Is Massachusetts Paid Family Medical Leave (Pfml)
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What Is Massachusetts Paid Family Medical Leave (Pfml)?

Massachusetts Paid Family Medical Leave (PFML) is a state program providing eligible employees with paid time off for family and medical reasons. Participation is mandatory for all employers with one or more employees. Employers are responsible for making contributions on behalf of their employees. Employees should discuss their leave needs with their employer, ideally giving at least 30 days' notice before starting their leave. Applications can be submitted online via paidleave. mass. gov.

PFML allows eligible employees to take up to 26 weeks of paid, job-protected leave per benefit year. This leave can be used for personal medical issues, to care for a family member, or in circumstances related to military service. Funded primarily by employee contributions, PFML is a distinct benefit from the federal Family and Medical Leave Act (FMLA).

The law commenced on January 1, 2021, making various reasons for leave eligible. Employees can access this benefit through the Massachusetts Department of Family and Medical Leave (DFML). Individuals can receive up to 12 weeks for family leave and up to 20 weeks for personal medical leave in a year. By providing access to wage replacement during leave, PFML supports Massachusetts workers needing time off for caregiving or health-related reasons. As such, it represents a vital safety net for employees striving to balance work and family responsibilities amidst challenging circumstances.

What Is The New Massachusetts FMLA Law
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What Is The New Massachusetts FMLA Law?

In Massachusetts, employees are entitled to take up to 26 weeks of paid Family and Medical Leave (PFML) per year, with payment levels determined by a state formula. This allows workers to take time off for their health needs or to care for family members. Recent amendments permit employees to use accrued paid leave—such as sick, vacation, or personal days—to supplement PFML benefits at any point during their leave.

The law also defines provisions for up to 12 weeks of paid leave to bond with a child or care for a family member, along with 20 weeks for the employee's health issues. Since January 1, 2021, Massachusetts employees have had access to these benefits, which ensure job protection during absences.

Additionally, the federal Family and Medical Leave Act (FMLA) provides eligible employees with up to 12 weeks of unpaid, job-protected leave for specific family and medical reasons, ensuring comprehensive support. The Massachusetts Paid Family and Medical Leave program also includes independent contractors and certain self-employed individuals. As of November 1, 2023, a new "top off" legislation allows employees receiving PFML benefits to supplement their income with any available accrued paid leave. The law is overseen by a dedicated Department of Family and Medical Leave (DFML), which handles claims and benefit disbursement.

Is PFL Mandatory In Massachusetts
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Is PFL Mandatory In Massachusetts?

If you employ workers in Massachusetts, compliance with the Paid Family and Medical Leave (PFML) law is mandatory. Effective January 1, 2021, all employers are obliged to provide benefits, allowing almost all employees to take advantage of this program. Employers must withhold PFML contributions from employees’ wages and are required to contribute only if they have 25 or more covered individuals. The PFML program offers up to 26 weeks of job-protected paid leave for medical and family matters, such as caring for one’s health or a family member’s health.

Thirteen states, along with the District of Columbia, have implemented similar mandatory family leave systems. All private employers in Massachusetts, regardless of size, must participate in the PFML program. Employers using a non-approved private plan need to continue making contributions to the Massachusetts PFML fund. Eligibility for PFML benefits may overlap with other family leave laws like the federal Family and Medical Leave Act (FMLA). It's crucial for employers to understand their obligations and how to manage contributions.

Benefits were officially made available over three months ago, enabling eligible employees to take necessary time off for various family and medical reasons, including bonding with a newborn or addressing severe personal health issues.

Who Is Exempt From The MA Pfml
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Who Is Exempt From The MA Pfml?

In Massachusetts, all employers must participate in the Paid Family and Medical Leave (PFML) law, but certain employers and job types are exempt. Exemptions follow the same criteria as Section 6 of the unemployment statute. Municipalities, districts, and political subdivisions, along with their employees, are not subject to PFML unless they choose to opt-in. Employers may apply for exemptions from medical and family leave by offering a private plan that provides benefits at least equal to PFML. Self-employed individuals can opt into the PFML program via MassTaxConnect.

Most Massachusetts businesses participate in PFML; however, municipalities are not required to provide it to their employees, nor are certain religious organizations. Employers wishing to opt-out need to ensure their private plan is approved by the Department of Family and Medical Leave. Exemptions must apply to the entire workforce. Certain individuals, such as those working for families or under 18 for their parents, are also excluded from PFML. Overall, nearly all W-2 workers in Massachusetts are covered by PFML, other than the specified exempt categories, ensuring broad access to necessary leave benefits across the state.

Who Is Eligible For Dfml Paid Leave
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Who Is Eligible For Dfml Paid Leave?

Employees can qualify for Paid Family and Medical Leave (PFML) if their employer does not have a DFML-approved private plan with equal or greater benefits. Former W-2 employees are eligible if they have been unemployed for 26 weeks or less at the start of their leave, irrespective of their termination cause. To qualify for leave, employees must have worked a minimum of 12 months and at least 1, 250 hours with a company that employs 50 or more individuals within a 75-mile radius.

Key factors affecting PFML eligibility include employment type, with non-exempt workers qualifying, and service requirements under the Family and Medical Leave Act (FMLA), which serves broader employee protections. Generally, FMLA eligibility requires 12 months of service and 1, 250 hours worked in the past year. Covered employers must grant eligible employees up to 12 weeks of unpaid leave per year for qualifying family or medical reasons, protecting their job and health benefits during this time.

Workers can utilize family leave for serious health conditions of family members or for bonding with newborns. Most Massachusetts workers are eligible for up to 26 weeks of combined family and medical leave annually, and contributions to the program are necessary to access paid leave benefits. Eligibility extends to full-time, part-time, and seasonal W-2 employees.


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Freya Gardon

Hi, I’m Freya Gardon, a Collaborative Family Lawyer with nearly a decade of experience at the Brisbane Family Law Centre. Over the years, I’ve embraced diverse roles—from lawyer and content writer to automation bot builder and legal product developer—all while maintaining a fresh and empathetic approach to family law. Currently in my final year of Psychology at the University of Wollongong, I’m excited to blend these skills to assist clients in innovative ways. I’m passionate about working with a team that thinks differently, and I bring that same creativity and sincerity to my blog about family law.

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2 comments

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  • Hello. This article was very helpful. As a small business owner, currently we have 8 weeks of unpaid maternity leave. Our company and employee contribute to PFML. IF we have an employee who wants to take 12 weeks to bond with a child (no medical complications), all they would need to do is send in an application to be covered? Who pays them during this time off during their PFML? the state? If we decided to change our policy to offer 8 weeks of “Paid” paternity leave, does this change their chances of being eligible for PFML?

  • Question: If an employee leaves on there own will after being with a company for 4 years, leaves to pursue better thing for 4 years and then comes back and have been here for 4 years. Are they eligible for the first 4 years to be added to there seniority? Question is I guess do they get 8 years of seniority?

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