Paid Family and Medical Leave (PFML)

Massachusetts

Department of Family and Medical Leave (DFML)

Effective: 01/01/21
Last updated: 09/11/24

State website: www.mass.gov/orgs/department-of-family-and-medical-leave

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Massachusetts Paid Family and Medical Leave (MA PFML) Plan Details

Summary:
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State or private plan: (insured or self-insured).

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Mandatory coverage: For all public and private employers in Massachusetts, except municipalities, districts, political subdivisions and authorities, churches, railroad workers, and other excluded employment.

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Waiting period: 7 consecutive calendar days.

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Benefit duration: 20 weeks Massachusetts Paid Medical Leave (MA PML); 26 weeks Care of Service Member; 12 weeks all other Massachusetts Paid Family Leave (MA PFL).

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Total combined maximum duration: 26 weeks per benefit year, including the waiting period(s).

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Maximum benefit: $1,149.90.

 
Coverage details
  • State or private plan.
  • Private plans may be insured or self-insured and must be at least equal to the provisions of the state plan.
  • An exemption from the state plan must be filed and approved before the private plan may go into effect.

Symetra offers an insured MA PFML plan for employers who have group life or disability coverage with Symetra or, for groups with 200 or more lives who have our FMLA administration, we can provide ASO services for an employer’s self-insured private plan.

Covered employers

All employers with one or more eligible employees working in Massachusetts are eligible, except municipalities, districts, political subdivisions or authorities (whose governing body may vote to opt-in to MA PFML), railroad workers, churches, religious organizations, or other excluded employment as detailed: Employers and employment excluded from Paid Family and Medical Leave | Mass.gov.

An employer may be considered to be a “Covered Business Entity” if they contract with self-employed individuals for services and are required to report the payment for services to such individuals on IRS Form 1099-MISC for more than 50% of its workforce.

Covered individuals

Covered individuals include the following individuals who meet the eligibility requirements, including the Financial Eligibility Test:

  • Eligible employees providing services in Massachusetts (including full-time, part-time, permanent, temporary, on-call, per-diem, and seasonal employees);
  • Former employees of the covered employer for not more than 26 weeks after separation or until re-employed, whichever comes first; and
  • Massachusetts 1099-MISC covered contract workers are eligible for the state plan and would be eligible for a private plan if the employer is a “Covered Business Entity.”
Contribution amount
  • State plan rate: 88% of Average Weekly Wages (broken down to 0.18% for MA PFL and 0.70% for MA PML), up to the Social Security Maximum of $168,600 for 2024. The state plan rate and taxable wage base will be adjusted annually.
  • Private plan rates may be different than the state plan.
  • The maximum amount the employee can pay under the state plan or private plan equals:
    • MA PFL: Employee can pay up to 100% cost, not to exceed 0.18% of Average Weekly Wage for 2024.
    • MA PML: Employee can pay up to 40% of the plan cost, not to exceed 0.28% of Average Weekly Wage for 2024.
  • An employee cannot be required to contribute more under a private plan than they would have under the state plan. The employer can always contribute more.
  • Employers with fewer than 25 total employees do not have to contribute the employer portion to the state plan, but they must contribute their share to a private plan.
Waiting period
  • The waiting period starts on the first day of leave.
  • The waiting period is satisfied after seventh consecutive calendar day regardless of how many hours or days of leave the employee takes during those seven days.
  • Applies to each period of leave.
  • No waiting period for period of PFL bonding leave following MA PML for childbirth.
  • The waiting period counts against the maximum duration of benefits for all leave types.
Benefit calculation
  • 80% of the employee’s Average Weekly Wages that is equal to or less than 50% of the State Average Weekly Wage; PLUS
  • 50% of the employee’s Average Weekly Wages that is more than 50% of the State Average Weekly Wage, up to the Maximum Weekly Benefit.
Maximum weekly benefit amount

64% of the State Average Weekly Wage, which equals $1,149.90.

Minimum weekly benefit
amount

Not applicable.

Other income amount offsets

Benefits are reduced by other income amounts, including direct offsets for workers' compensation, unemployment income, state or federal disability law, and permanent disability, as well as 100% backdoor offsets with temporary disability or MA PFML plans of the employer or wages from another employer.

Maximum duration: Medical leave

20 weeks, including the waiting period(s).

Maximum duration: Family leave
  • 26 weeks for care of a family member who requires medical care related to service in the armed forces, including the waiting period(s); or
  • 12 weeks, including, if applicable, the waiting period(s), for all other types of Family Leave.
Maximum duration: Combined medical and family leave

26 weeks in a benefit year, including the waiting period(s).

Frequently Asked Questions

Important Information:

 

 

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First Symetra National Life Insurance Company of New York, New York, NY. Mailing address: P.O. Box 34690, Seattle, WA 98124.

Symetra Life Insurance Company is a direct subsidiary of Symetra Financial Corporation. First Symetra National Life Insurance Company of New York is a direct subsidiary of Symetra Life Insurance Company and is an indirect subsidiary of Symetra Financial Corporation (collectively, “Symetra”). Neither Symetra Financial Corporation nor Symetra Life Insurance Company solicits business in the state of New York and they are not authorized to do so. Each company is responsible for its own financial obligations.

Symetra® is a registered service mark of Symetra Life Insurance Company.

Symetra assumes no responsibility for the accuracy or timeliness of any information provided herein. The information contained herein is for informational purposes only and is not legal advice or a substitute for legal counsel. We recommend employers speak with legal counsel specializing in labor and employment law to ensure compliance with applicable PFML and PFL mandates.

The information on this page was updated as of September 2024.