As a reminder for all employers in Massachusetts, under the Paid Family and Medical Leave (PFML) law, employers must remit contributions to the Department of Family and Medical Leave (DFML) on behalf of covered employees. Contributions are withheld from employee wages, and employers with 25 or more covered individuals must also pay an employer share.

Updates for 2026:

Employers with 25 or more covered individuals (Eligible Wages)

• Contribution Rate: 0.88% of eligible wages
  
  • Medical Leave: 0.70%
    • Up to 40% (0.28%) may be withheld from employee wages; employers cover 60% (0.42%).
      
  • Family Leave: 0.18%
    • Up to 100% may be withheld from employee wages.

• Maximum Weekly Benefit: $1,230.39

Small Employers: fewer than 25 covered individuals (Eligible Wages):

• Effective contribution rate: 0.46% of eligible wages
• No employer share required; contributions may be fully withheld from employee wages.

For additional information:

• Massachusetts Paid Family and Medical Leave employer contribution rates and calculator

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