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TheState Organization Indexprovides an alphabetical listing of government organizations, including commissions, departments, and bureaus.

Top-requested sites to log in to services provided by the state

As a Massachusetts employer, youre likely going to have new responsibilities under the Paid Family and Medical Leave (PFML) law. This guide is intended to help you prepare for those responsibilities before the laws effective date of July 1, 2019.

Making deductions from wages or payments for services made to your workforce in order to fund quarterly contributions to the Department of Family and Medical Leave (DFML). Contributions will be submitted through the Department of Revenues MassTaxConnect system beginning in October 2019

Preparing for quarterly reporting, of gross wages or other payments to all Massachusetts W2 employees and Massachusetts 1099-MISC contract workers

Timeline of Paid Family and Medical Leave contributions and benefits

Contact the Department of Family and Medical Leave

Depending on the makeup of your workforce, you may be responsible for remitting contributions for both Massachusetts W2 employees (full-time, part-time, seasonal) and Massachusetts 1099-MISC contractors.

Download and print out a high-level summary of employer responsibilities.

Beginning July 1, 2019, as an employer, youre responsible for:

Reporting wages paid, payment for contract services rendered, and other information about your workforce

Determining contribution amounts for your workforce and for any contribution due from you as an employer where applicable

Making deductions to cover worker contributions from payments you make to your workforce, either as wages or as payments for services from Massachusetts 1099-MISC contractors

Determine if youre responsible for the employer share of PFML contributions

Counting the covered individuals in your workforce under the PFML law

Contact the Department of Family and Medical Leave

Youre required to notify your workforce about the states PFML program, including its benefits and protections that apply to them. This notification includes:

Displaying thePaid Family and Medical Leave workplace posterin a highly-visible location

Providing written notice of contributions, benefits, and workforce protections to Massachusetts W2 employees and Massachusetts 1099-MISC contractors

Collecting signed acknowledgments of receipt of such notice from Massachusetts W2 employees and Massachusetts 1099-MISC contractors

Note: Please use your FEIN as your Employer ID Number on the Employer Notice to Employee and the Employer Notice to Self-Employed Individual Forms.

Employers and Covered Business Entities are required to provide written notice to their current workforce by June 30, 2019.

Learn more about your responsibilities for informing your workforce

Find all available translations of workplace downloads

Paid Family and Medical Leave mandatory workplace poster

Contact the Department of Family and Medical Leave

The average size and configuration of your workforce (Massachusetts W2 employees and Massachusetts 1099-MISC contractors) for the previous calendar year will determine:

Whether only your Massachusetts W2 employees or all of your workforce is covered under the law

Whether you will be required to remit contributions only for Massachusetts W2 employees or for Massachusetts 1099-MISC contractors providing services to you as well

Whether you will be responsible for paying an employer share of the contributions

As an employer, youre responsible for remitting all contributions following each quarterly report filed with DFML through MassTaxConnect.

Calculate your Paid Family and Medical Leave contributions

Family and medical leave contribution rates for employers

Counting the covered individuals in your workforce under the PFML law

Contact the Department of Family and Medical Leave

All employers will be required to file quarterly reports through MassTaxConnect beginning in October 2019. Reporting and documentation guidelines will be announced prior to July 1, 2019.

In the meantime, plan to include the following information in your reports:

Massachusetts workforce information (this includes any Massachusetts 1099-MISC contractors):

Federal employer identification number (FEIN)

Reporting and documentation guidelines will be announced prior to July 1, 2019.

Contact the Department of Family and Medical Leave

If you already provide a paid leave benefit to your workforce, you may be eligible to receive an exemption from collecting, remitting, and paying contributions for paid family or medical leave under the states PFML law.

The benefits offered to your employees by your approved private plan must be greater than or equal to the benefits provided by the PFML law to be granted an exemption. You can apply for an exemption from the medical leave contribution, family leave contribution, or both. Youll be able to apply for these annual exemptions through yourMassTaxConnectaccount beginning April 29.

The deadline to file for a private plan exemption for first quarter contributions is Sept. 20, 2019.

Check if your private plan is eligible for an exemption

Contact the Department of Family and Medical Leave

As a self-employed individual, you arent required to participate in the states PFML program. However, you may elect to purchase coverage. If you do so, you will be responsible for paying the full 0.63 percent contribution rate for both family and medical leave.

Learn more about coverage for self-employed individuals

Contact the Department of Family and Medical Leave

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