Massachusetts Paid Family and Medical Leave

Eligible employees can take leave to:

 

Employees may be entitled to the following per benefit year up to a total of 26 weeks combined for Paid Family and Medical Leave:

 

During the leave period, eligible employees will be paid a percentage of their average weekly wage, not to exceed $1,129.82  per week for leaves beginning in 2023 and not to exceed $1,149.90 for leaves beginning in 2024.

The state program is funded through contributions equal to a percentage of each employee’s wages, up to the Social Security maximum. The combined employee and employer contribution percentage for 2023 is 0.63% and will increase to 0.88% in 2024 for employers with 25 or more covered individuals.

 

Employers and employees share the cost as follows:

 

• Paid Medical Leave – up to 40% of 0.52% of gross annual wages up to the Social Security maximum may be paid by an employee. At least 60% must be paid by an employer with 25 or more covered individuals. The employer may choose to fund all or part of the employee’s Paid Medical Leave contributions.
• Paid Family Leave – up to 100% of 0.11% of gross annual wages up to the Social Security maximum may be paid by an employee. The employer may choose to fund all or part of the employee’s Paid Family Leave contributions.

• Paid Medical Leave – up to 40% of 0.70% of gross annual wages up to the Social Security maximum may be paid by an employee. At least 60% must be paid by an employer with 25 or more covered individuals. The employer may choose to fund all or part of the employee’s Paid Medical Leave contributions.
• Paid Family Leave – up to 100% of 0.18% of gross annual wages up to the Social Security maximum may be paid by an employee. The employer may choose to fund all or part of the employee’s Paid Family Leave contributions.

The employer remits premiums collected to the state on a quarterly basis. The due date is the last day of the month following the close of the previous calendar quarter.

A private plan can be fully insured or self-funded. Under a private plan, the employer will pay premium or if self-funded, fees and the cost of claims. The employer is responsible for any premium  in excess of the state employee contribution limit but can also choose to pay more. Private plans from The Hartford are underwritten and rates may vary.

 

Under a private plan, employee contributions may include the following:

 

For Paid Medical Leave, the lesser of:

 

For Paid Family Leave, the lesser of:

 

Note: If more than 50% of an employer’s workforce are 1099 contractors, those contractors are considered “covered individuals.” An employer must remit contributions for them just as it does for its other employees.

 

Premium or administration fees are remitted to the insurance carrier.

Bill frequency will be on a quarterly-in-arrears basis or on a monthly-in-advance basis for customers of The Hartford.

If an employer is a small business with fewer than 25 employees, the employer is not required to pay the employer portion of the state plan contributions. Employees will still pay into the program, though, and can take advantage of full leave benefits.

 

Under The Hartford’s private plan, employers with fewer than 25 employees will contribute towards the premiums.

No, The Hartford offers private plan coverage down to 1 life. The Hartford will offer stand-alone private plan coverage for employers with 25 or more employees in MA.

Businesses and organizations with one or more employees are subject to the MA PFML law. Exceptions include:

 

To qualify for benefits in 2023, the employee must have earnings in Massachusetts totaling at least $6,000 (adjusted annually) during the four completed calendar quarters prior to the date of leave and 30 times the weekly unemployment benefit amount they would be eligible to collect. In 2024 the earnings amount remains $6,000. All paid work over the course of the year counts toward this requirement, including part-time, seasonal and temporary work.

 

With The Hartford’s private plan, employers may choose to waive the Financial Eligibility requirement. If employers choose to include a Financial Eligibility requirement, it will mirror the requirements of the state plan.

Employers may opt-out of the state Family and Medical Leave plan, or just the state Family or Medical Leave plan if they have an approved private Paid Family Leave, Paid Medical Leave or Paid Family and Medical Leave exemption and offer a private plan that provides comparable or more generous benefits than the state plan.  However, employers should be aware that separating the Medical from the Family Leave under different administrators could result in errors and create additional administrative burden and inconvenience to employers and employees, whether fully or self-insured. For more information on the advantages of single administration, see Tips for Choosing a Private or State Plan.

 

Employers need to submit an updated and signed “Confirmation of Insurance” form to the DFML when renewing a private plan exemption. The MA DFML website describes the process for doing so. 

 

Note: The Hartford has a unique “Confirmation of Insurance” form. To obtain a copy of this form, contact your representative at The Hartford.

Massachusetts employers are required to distribute materials notifying employees of MA PFML benefits and withholdings. Workplace posters must be displayed, and employers are also required to provide written notice to new employees. Notices must include the opportunity for an employee or covered contract worker to acknowledge receipt or decline to acknowledge receipt of the information. Customers of The Hartford will receive unique employee posters and notices for distribution to their employees.

 

For the state plan, employee communication materials and requirements can be found on the Massachusetts Department of Family and Medical Leave website.

The Hartford is offering fully insured coverage as well as administrative services only on self-insured private plans. For more information on our private plan options, view The Hartford’s Private Plan Options.