Massachusetts’s Family & Medical Leave Insurance (MA PFML)

What Is MA PFML?

Massachusetts’s Family & Medical Leave Insurance is the state‑mandated program that provides eligible employees with partially paid time off for up to 26 weeks per benefit year for qualifying personal and family needs. The entitlement is based on the qualifying event as listed below.

Eligible reasons for MA PFML benefits include:

• Up to 20 weeks for Paid Medical Leaves
  • Employee’s own serious health condition
  • Complications to pregnancy and/or childbirth
• Up to 12 weeks for Paid Family Leaves
  • Bonding leave to care for a new child, including birth, adoption, or foster placement
  • Caring for a family member with a serious health condition, including a:
    • Child, spouse/domestic partner, sibling, parent/in-laws
    • Grandparent or grandchild
  • Qualifying military exigency
• Up to 26 weeks for Military Family Caregiver
  • Employee’s family members were injured or became ill due to their military service.
• There is a 7-day waiting period for each new claim except when PFL-bonding benefits directly follow a claim for PML-childbirth benefits.

What Is The Weekly Paid Benefit Under MA PFML?

In 2026, the maximum weekly benefit is $1,230.39

MA PFML’s maximum weekly benefit is 64% of the state’s average weekly wage.

The benefit calculation is tiered so that lower wage earners receive a higher wage replacement benefit. Below are the steps needed to calculate the individual’s benefit payment.

1. Calculate the employee’s average weekly wage (AWW)
   • Take the highest 2 quarters in the base period divided by 26
2. Calculate weekly benefit

Maximum weekly benefits may change annually.

Is MA PFML Job‑Protected?

Yes. MA PFML provides job protection when the employee is on leave. It may run concurrently with the laws below, depending on employee eligibility.

• Federal FMLA – Family & Medical Leave Act
• MA PL – Massachusetts Parental Leave
• MA SNL – Massachusetts Small Necessities Leave
• UI - Unemployment Insurance
• WC – Workers' Compensation

Which Employers Are Required To Provide MA PFML?

Most private employers with one or more covered individual working in Massachusetts are covered under MA PFML and must provide benefits.

This requirement includes businesses with:

• Employees working in Massachusetts (not resident state)
• Remote workers whose work is based in Massachusetts
• An employer may also be required to provide coverage to Covered Contract Workers if the employer reports payment for services on a 1099-MISC IRS tax form and the total number of Covered Contract Workers exceeds 50% of their total work force.

It does not include:

• The federal government or municipalities.

How Much Does MA PFML Cost?

MA PFML Public Plan

• Contribution rates published annually in October
• Payroll is capped at the Social Security wage base published annually in October.
• MA allows the PFL and PML coverages to be split and therefore each has its own rate.
• Contributions may be split between employer and employee‑paid via payroll deduction or the employer may choose to fund on behalf of their employees.
• Small employers with <25 Massachusetts employees are not assessed as the employer portion of the contribution. They will remit 0.46%, which can be fully funded through payroll deductions.

Private Plan Alternative

• Private plans are individually underwritten
• Payroll deductions may be used but cannot exceed the public plan cost for employees. For 2026, that is 0.46% (which is 28% of the state’s PML rate and all of the PFL rate)

What Is A MA PFML Private Plan?

Massachusetts employers are automatically enrolled in the MA PFML Public Plan. However, employers may instead comply through a state‑approved private plan.

A MA PFML private plan may be either fully insured or self‑insured and must:

• Provide the same or better benefits as the public plan
• Offer equal rights and protections to employees
• Cost employees no more than the state plan payroll deduction

The DBL Center works with a network of approved private plan carriers that offer compliant and cost‑effective solutions.

What Are The Advantages Of A Private Plan?

Here are a list of advantages for Massachusetts employers who are considering a private plan for their PFML compliance needs:

1. Potential cost savings
   • Plans are individually underwritten, like other insured employer benefit coverages
   • Employers receive an exemption from contributing to the state PFML fund
2. Improved claims experience
   • Access to dedicated claims professionals instead of call centers
   • Faster claims turnaround times and claim support
3. Employer‑level absence reporting
   • Visibility into claim status and approved leave dates
   • Especially helpful for tracking leaves taken intermittently

How Do I Apply For A Private Plan?

The DBL Center team supports both you and your clients throughout the entire private plan process.

Step 1: Request a Private Plan Quote
We compare private plan pricing, benefits, and service levels against the state public plan.

Required census details include:

• All Massachusetts employees and if applicable, covered 1099 contractors
• Gender
• Employment status (full‑time, part‑time, seasonal, contractor)
• Individual’s age
• Total Massachusetts wages (including overtime and bonuses)

Step 2: Select an Insurance Carrier

• A MA PFML Policy will be issued.

Step 3: Apply for the State Exemption
Massachusetts uses their Department of Revenue login to request this PFML Tax exemption and private plan status. Log in: MassTaxConnect

• This is the same portal used for other MA taxes
• The state will issue:
  • Approval confirmation
  • Contribution exemption effective date
• Private plan approvals and contribution exemptions are renewed annually
• MA’s Department of Paid Family and Medical Leaves will send reminder notices for annual maintenance activities to keep your private plan compliant.
• Best Practice – MA PFML private plans are effective the 1^st of the new quarter. Applying for your private plan needs time for your state to approve:

Why Choose DBL Center?

The DBL Center has 40 years of experience in state‑mandated disability and leave programs. Let us be your trusted partner for navigating complex PFML requirements on behalf of our clients.

We provide:

• Expert support for the broker and clients due to the state mandated enhancements to their program that may impact workers and/or claims.
• Access to competitive, compliant private plan options
• Strategic views of state mandated benefits
• Ongoing service and support beyond the initial sale, through implementations and renewals
• Net Revenue Tracker enabling Broker access to their renewals, cancellations and book of business from anywhere.

Our goal is to deliver cost‑effective solutions with a seamless experience for both employers and employees.