Massachusetts Paid Family and Medical Leave: Employer FAQ
The Massachusetts Paid Family and Medical Leave (PFML) program is funded through contributions from both employers and employees. It provides wage replacement and job protection for workers who need time off to address qualifying family or medical situations.
Will Beyond handle reporting and remitting both employee and employer contributions to the state?
Yes. Beyond will submit the withheld amounts for both portions—employer and employee—and file the necessary reports with the state starting January 1, 2020.
Does Beyond automatically calculate the employer’s portion?
No. Employers must opt in for their portion to be calculated. To do this, go to Company → Payroll Taxes. Under “Massachusetts State Paid Family Leave and Medical Insurance Setup,” select Remit employer portion.
When and where will the PFML deduction appear in Beyond?
The employee deduction began automatically for all payrolls dated October 1, 2019, and onward. Employers still need to opt in for their portion to be calculated. On payroll registers or employee pay stubs, the employee deduction will appear as PFML Employee Withholding – Mass, and the employer portion will display as PFML Employer Withholding – Mass.
We have self-employed individuals who are exempt from the employee portion. How do I mark them as exempt?
To exempt an employee, navigate to the Workers section in your Beyond dashboard. Select the employee’s name, go to the Withholdings tab, and under the state and local section, toggle FLI Exempt to “True” if the exemption applies.
Notifying Qualified Individuals
Employers must provide written notice of the Massachusetts PFML program to all qualified individuals. This can be delivered electronically and must give employees or self-employed individuals the option to acknowledge or decline receipt of the notice.
The notice must include:
- Overview of benefits
- Employee contribution rates
- Employer contribution rates (if applicable)
- Job protection rights
- Other provisions outlined in M.G.L. c. 175M sec. 4
When completing the “Employer Notice to Employee” and “Employer Notice to Self-Employed Individual” forms, use your Federal Employer Identification Number (FEIN) as the Employer ID Number.
Employers are also required to display the official Paid Family & Medical Leave poster in the workplace.
About the Massachusetts PFML Program
- Employers must report employee wages, hours worked, and other required details quarterly.
- Premium collection began in October 2019 after a three-month implementation delay; leave benefit claims started in January 2021.
- Eligible workers can take up to 26 weeks of paid leave for qualifying events.
- Businesses with fewer than 25 qualified individuals are exempt from paying the employer portion of the premium but must still collect and remit the employee portion and comply with reporting requirements.
- Employer contribution responsibilities are based on your Massachusetts workforce under PFML rules, which generally follow the unemployment statute (M.G.L. c. 151A) to determine covered and excluded employment.
- More details on determining qualified individuals can be found on the Massachusetts Paid Family Leave website.
Massachusetts PFML Contact Information:
- Website: Massachusetts Department of Family and Medical Leave
- Phone: (617) 466-3950
Need Help?
You can submit a support request at any time for assistance with tax matters, technical questions, or other payroll support. This is the fastest and most secure way to get help from Beyond.