Massachusetts Paid Family and Medical Leave Contributions Start October 1, 2019

With no more delays in sight, employers must be ready to begin withholding contributions on behalf of their workforce in compliance with the Paid Family and Medical Leave law.  Due to the previous delay, the contribution rate was increased from 0.63% to 0.75% of wages.  However the delay did not impact the date employees may begin taking Paid Family and Medical Leave, which is January 1, 2021.

 Effective Rates: 2019

For employers with 25 or more employees

On October 1, 2019, contributions to the Department of Family and Medical Leave (DFML) Employment Security Trust Fund will begin. An employer will be responsible for sending contributions to the DFML for all employees.

Currently, the total contribution amount is 00.75% of wages. Of that 00.75% total contribution amount, there is a split: 17.3% is a family leave contribution and 82.7% is a medical leave contribution.

Under the law, employers are responsible for a minimum of 60% of the medical leave contribution (.372% of wages), but are permitted to deduct from employees’ wages up to 40% of the medical leave contribution (.248% of wages) and up to 100% of the family leave contribution (.13% of wages).

For employers with fewer than 25 employees

On October 1, 2019, contributions to the Department of Family and Medical Leave (DFML) Employment Security Trust Fund will begin. An employer will be responsible for sending contributions to the DFML for all employees.

Currently, the total contribution amount is 00.75% of wages. Of that 00.75% total contribution amount, there is a split: 17.3% is a family leave contribution and 82.7% is a medical leave contribution.

For small employers (with fewer than 25 covered workers) the effective family and medical leave contribution is 00.378% of earnings. Small employers are responsible for remitting the funds withheld from their employees’ paycheck but do not need to contribute to either the family or medical leave. If they elect to pay all or some of the covered individuals’ share, they may do so, but are under no obligation to contribute.