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The Mandate Monitor

Massachusetts Paid Family and Medical Leave: 0.88% of wages in 2026

In effectChecked November 9, 2026Run by Massachusetts Department of Family and Medical Leave (DFML)

Short answer

Massachusetts employers send a Paid Family and Medical Leave (PFML) contribution of 0.88% of each worker’s eligible wages, up to the Social Security wage cap, to the state every quarter through the Department of Revenue’s MassTaxConnect system. Employers with 25 or more covered individuals must pay at least 0.42% of wages themselves and may withhold the rest; smaller employers owe only the worker share of 0.46%, which they may withhold in full. The total stays 0.88% in 2027, but a 2026 state law moves the employer share from the medical leave premium to the family leave premium on January 1, 2027.

Next date: January 1, 2027: 2027 contribution rates take effect. The total stays 0.88% of eligible wages, but the employer share (at least 0.42% for employers with 25 or more covered individuals) moves from the medical leave premium to the family leave premium under Chapter 101 of the Acts of 2026. The maximum weekly benefit rises to $1,284.61.

Does your payroll handle Massachusetts Paid Family and Medical Leave? See the free state route and the 5 payroll systems with help docs that cover it.

On your payroll: Massachusetts Paid Family and Medical Leave2026
Premium, share of wages
0.88%
Most you may deduct from employees
0.46%
Employer pays at least
0.42%
Wages subject to premium, per employee
$184,500
2027 premium
0.88%

Fewer than 25 covered individuals: send 0.46% (family leave 0.18% plus medical leave 0.28%), with no employer share; all of it may be withheld from workers.

Massachusetts Paid Family and Medical Leave premium calculator

In 2026, Massachusetts Paid Family and Medical Leave premiums are 0.88% of each employee’s wages up to $184,500 a year. With 25 or more employees, employers may deduct up to 0.46% from pay and must cover the rest (at least 0.42%).

Total premium a year
$230.00
Most you may deduct from employees
$230.00
Employer pays at least
$0.00

Small-employer rule applied: 24 or fewer employees. Fewer than 25 covered individuals: send 0.46% (family leave 0.18% plus medical leave 0.28%), with no employer share; all of it may be withheld from workers.

Assumes the full employee share is deducted. Employer size is tested on the number you enter here; each program counts employees its own way, and the page explains how.

Massachusetts Paid Family and Medical Leave deadlines

  1. · Paid leave

    2027 contribution rates take effect

    The total stays 0.88% of eligible wages, but the employer share (at least 0.42% for employers with 25 or more covered individuals) moves from the medical leave premium to the family leave premium under Chapter 101 of the Acts of 2026. The maximum weekly benefit rises to $1,284.61.

  2. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for October through December 2026

    The regulation sets the last day of the month after the quarter ends; January 31, 2027 is a Sunday, so the deadline moves to Monday.

  3. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for January through March 2027

  4. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for April through June 2027

    July 31 is a Saturday, so the deadline moves to Monday.

  5. · Paid leave

    Last day for DFML to set the 2028 family and medical leave contribution rates

    The law requires the director to fix next year’s rates by October 1.

  6. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for July through September 2027

    October 31 is a Sunday, so the deadline moves to Monday.

  7. · Paid leave

    2028 contribution rates take effect for wages earned on or after January 1

  8. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for October through December 2027

  9. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for January through March 2028

    April 30 is a Sunday, so the deadline moves to Monday.

  10. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for April through June 2028

  11. · Paid leave

    Last day for DFML to set the 2029 family and medical leave contribution rates

  12. · Paid leave

    Quarterly paid family and medical leave (PFML) return and contribution due on MassTaxConnect for July through September 2028

Dates already passed (3)
  • : Paid leave to care for a family member with a serious health condition became available.
  • : Workers could start applying for paid leave to bond with a new child, for their own serious health condition, and for certain military family reasons.
  • : Employers began withholding and sending paid family and medical leave (PFML) contributions.

What employers have to do

  1. Register for a Paid Family and Medical Leave (PFML) account on MassTaxConnect, the Massachusetts Department of Revenue (DOR) system; every business with at least one Massachusetts employee must register.
  2. Work out last year’s average count of covered individuals to see whether you are a 25-or-more employer that owes the employer share (DOR’s page shows the per-pay-period averaging method; startups make a good-faith estimate).
  3. Withhold no more than the worker share from each paycheck (up to 0.46% of eligible wages in 2026 and 2027) and stop once a worker’s wages for the year reach the Social Security taxable maximum.
  4. File a quarterly paid family and medical leave (PFML) return and pay the full contribution through MassTaxConnect by the last day of the month after each quarter ends, or the next business day when that date falls on a Saturday, Sunday or legal holiday.
  5. Display the Department of Family and Medical Leave (DFML) workplace poster, and give each new employee DFML’s written notice of paid family and medical leave (PFML) benefits and contribution amounts within 30 days of their start date, in their primary language, with a signed acknowledgment or signed refusal.
  6. Replace the 2026 notices and rate sheets with DFML’s 2027 versions, which show the new family and medical leave split.
  7. Report each employee’s year-end paid family and medical leave (PFML) withholding on Form W-2 in Box 14, labeled MAPFML.

Handling Massachusetts Paid Family and Medical Leave in payroll

The free route: register directly with the state

You can register and report on your own through MassTaxConnect, the Massachusetts Department of Revenue (DOR) system. Details from Massachusetts Department of Family and Medical Leave (DFML). You’ll still need your payroll to figure the premium on each paycheck and withhold any employee share.

Payroll systems with a help document covering Massachusetts Paid Family and Medical Leave

SystemWhat the documentation saysLink
GustoMassachusetts tax article says Gusto withholds the employee and employer PFML amounts and files with the Department of Family and Medical Leave each quarter. Read their help doc, Nov 8, 2026See plans for Gusto
OnPayHelp article says OnPay deposits the withheld Massachusetts PFML funds for the employee and employer portions and files the required reports. Read their help doc, Nov 8, 2026See plans for OnPay
Patriot SoftwareHelp article says Patriot calculates Massachusetts PFML for all payroll customers and collects, deposits and files it for Full Service customers (W-2 employees only). Read their help doc, Nov 7, 2026See plans for Patriot Software
QuickBooks PayrollHelp article explains adding Massachusetts PFML to employees in QuickBooks Workforce and Desktop Payroll and says full-service payroll customers have the tax paid and filed for them. Read their help doc, Nov 7, 2026See plans for QuickBooks Payroll
Square PayrollMassachusetts tax article says Square Payroll handles PFML premium calculations, withholdings, payments and reporting, except employer pick-up of the employee share and contractor-only accounts. Read their help doc, Nov 7, 2026See plans for Square Payroll

Listed alphabetically. We may earn a commission from these links; it never decides who’s listed.

How Massachusetts Paid Family and Medical Leave works

The 0.88% Paid Family and Medical Leave (PFML) contribution has two parts. In 2026 the medical leave premium is 0.70% of eligible wages and the family leave premium is 0.18%; an employer with 25 or more covered individuals pays at least 60% of the medical premium (0.42%) and may withhold the rest of the medical premium (0.28%) and all of the family premium (0.18%). From January 1, 2027, Chapter 101 of the Acts of 2026 swaps the two: the family leave premium becomes 0.70%, of which the employer pays at least 0.42%, and the medical leave premium becomes 0.18%, all of which may be withheld. A worker pays at most 0.46% either way, and an employer may choose to pay more than its minimum for some or all workers. Eligible wages follow the state unemployment insurance definition, and contributions stop once a worker’s wages for the year pass the Social Security taxable maximum ($184,500 in 2026, $192,300 in 2027).

On a $50,000 salary, the full Paid Family and Medical Leave (PFML) contribution is $440 a year. An employer with 25 or more covered individuals pays at least $210 of that and may withhold up to $230 from the worker. An employer with fewer than 25 covered individuals sends $230, all of which may be withheld, so its own cost can be zero.

Up to 20 weeks of paid medical leave and 12 weeks of paid family leave in a benefit year (26 weeks to care for a family member who is a covered service member), with no more than 26 weeks combined. The weekly benefit is based on the worker’s earnings, up to a maximum of 64% of the state average weekly wage: $1,230.39 in 2026 and $1,284.61 in 2027. The Department of Family and Medical Leave (DFML) pays benefits, and a worker returning from leave generally must be restored to the same or an equal job with health insurance kept in place during leave.

Questions employers ask

Who has to follow Massachusetts Paid Family and Medical Leave?

Every business with at least one Massachusetts employee must register and send Paid Family and Medical Leave (PFML) contributions. W-2 employees (full-time, part-time or seasonal) who are covered by Massachusetts unemployment insurance always count, even if they live in another state. Workers paid on IRS Form 1099-MISC count only when they make up more than half of the workforce, and payments reported on Form 1099-NEC are exempt. Cities, towns and other municipal employers are not covered unless they vote to opt in.

Is there a small-employer rule?

Employers with fewer than 25 covered individuals do not pay the employer share. They send an effective rate of 0.46% of eligible wages, all of which may be withheld from workers, in both 2026 and 2027, and may choose to cover some or all of it. The count is last year’s average number of W-2 employees based in Massachusetts per pay period (full-time, part-time and seasonal), plus 1099-MISC workers only when those workers are more than half of the workforce. Employees based outside Massachusetts don’t count toward the 25, according to the Department of Revenue (DOR) and M.G.L. c. 175M, section 6(d).

What happens if an employer doesn’t comply?

An employer that fails or refuses to make contributions is assessed its total annual payroll times the current contribution rate for each year it did not comply, plus the benefits paid to the workers it did not contribute for (M.G.L. c. 175M, section 8(g)). Contributions are collected as taxes under M.G.L. chapter 62C, so late or missing returns and payments can bring Department of Revenue penalties and interest (830 CMR 175M.8.1). An employer that does not give workers the required written notice faces a civil penalty of $50 per employee for a first violation and $300 per employee for each later one (M.G.L. c. 175M, section 4).

Can employers use a private plan instead?

Allowed. An employer whose private plan gives benefits at least as generous as the state program, and costs workers no more, may request an exemption from family leave contributions, medical leave contributions or both. The plan can be bought from an insurer licensed by the Massachusetts Division of Insurance or self-insured with a surety bond. Since July 1, 2026, requests and annual renewals go through the Department of Family and Medical Leave (DFML) paid family and medical leave (PFML) Employer Portal instead of MassTaxConnect. A request must be approved in the quarter before the quarter it takes effect, and exempt employers still must post the poster and give the written notice.

Everything employers in Massachusetts must do ·Paid leave in every state

Sources

  1. M.G.L. c. 175M; 830 CMR 175M.8.1
  2. Paid Family and Medical Leave employer contribution rates and calculator (2026 and 2027 splits; Chapter 101 of the Acts of 2026 update), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  3. PFML workplace poster, notices, and rate sheets for Massachusetts employers (2026 and 2027 versions), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  4. 2027 rate sheet for employers with 25 or more covered individuals (family 0.70%, medical 0.18%, total 0.88%), Massachusetts Department of Family and Medical Leave (read Nov 9, 2026)
  5. How PFML weekly benefit amounts are calculated (2026 maximum $1,230.39; 2027 maximum $1,284.61), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  6. 2027 PFML mandatory workplace poster (leave weeks, maximum weekly benefit, job protection), Massachusetts Department of Family and Medical Leave (read Nov 7, 2026)
  7. PFML registration, contributions, and payments (who must register, workforce count, wage cap, quarterly returns, W-2 reporting), Massachusetts Department of Revenue (read Nov 8, 2026)
  8. 830 CMR 175M.8.1: Administration and collection of PFML contributions (due date; penalties and interest), Massachusetts Department of Revenue (read Nov 8, 2026)
  9. Technical Information Release 84-3: Saturday, Sunday and holiday due dates (tax filings and payments may be made the next business day), Massachusetts Department of Revenue (read Nov 8, 2026)
  10. M.G.L. c. 30, section 24 (an act due at a state office on a Saturday, Sunday or legal holiday may be performed the next business day), Massachusetts Legislature (read Nov 8, 2026)
  11. Applying for a private paid leave exemption (PFML Employer Portal since July 1, 2026), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  12. PFML tax information for employers (Chapter 101 of the Acts of 2026 signed June 12, 2026), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  13. Chapter 101 of the Acts of 2026, sections 25, 26 and 43 (swap of the 40% and 100% withholding limits in c. 175M, section 6), Massachusetts Legislature (read Nov 8, 2026)
  14. M.G.L. c. 175M, section 4: Notice (poster, written notice within 30 days, $50 and $300 penalties), Massachusetts Legislature (read Nov 8, 2026)
  15. M.G.L. c. 175M, section 6: Contributions (small-employer rule, Social Security wage cap), Massachusetts Legislature (read Nov 8, 2026)
  16. M.G.L. c. 175M, section 7(e): rates fixed annually not later than October 1, Massachusetts Legislature (read Nov 8, 2026)
  17. M.G.L. c. 175M, section 8(g): assessment for failing to contribute; collection under c. 62C, Massachusetts Legislature (read Nov 8, 2026)
  18. M.G.L. c. 175M, section 11: Private plans, Massachusetts Legislature (read Nov 8, 2026)
  19. Paid Family and Medical Leave benefit program launches for eligible workers (January 1 and July 1, 2021 start dates), Massachusetts Department of Family and Medical Leave (read Nov 8, 2026)
  20. Topic no. 751, Social Security and Medicare withholding rates (2026 wage base limit $184,500), Internal Revenue Service (read Nov 7, 2026)
  21. Publication 15 (2027), early-release draft dated October 14, 2026 (2027 Social Security wage base limit $192,300), Internal Revenue Service (read Nov 8, 2026)