State plan: Provides a baseline of benefits that all covered employers must offer.

State-approved private plans: Massachusetts employers may apply for an exemption if they wish to offer a private plan instead of the state plan. For approval, they will need to demonstrate that their private plan meets or exceeds the state plan’s benefits and requirements. See details about exemptions and submitting requests here.

All Massachusetts employers are subject to the PFML with some exceptions:

• Self-employed individuals and most independent contractors are excluded (they may opt in).
• Municipal employers are excluded (they may opt in some cases).
• Other exceptions may apply. Learn more here.

PML: Employee's own serious health condition.

PFL: Caring for a family member, bonding, qualifying exigency and caring for a service member.

Maximum annual leave duration:

• Family leave: 12 weeks.
• Medical leave: 20 weeks.
• Military caregiver leave: 26 weeks
• Combined all paid leaves per benefit year: 26 weeks.

Pay during leave:

• Benefit percentage: Up to 80% of income on a sliding scale. Employees earning equal to or less than 50% of the state average weekly wage receive 80% of their wages. Employees earning more than 50% of the state average weekly wage earn an additional 50% of their wages above that amount.
• Waiting period: 7-day waiting period (elimination period), except for bonding leave immediately following leave for pregnancy disability. If there is an immediate transition from medical leave to family leave to bond with a child, there is not a second 7-day waiting period.
• Maximum weekly benefit: 1,170.64.

The contribution rate for the state has been set at 0.88% of an employee's eligible wages capped at the taxable wage base $176,100. This is a split contribution between employer and employee.

Paid medical leave:

• Employees contribute 0.28% of taxable wages.
• Employers pay 0.42% of taxable wages.

Paid family leave:

• Employees contribute 0.18% of taxable wage base.
• Employer isn’t required to contribute to family leave.

Employer: An employer may elect to pay all or part of the employee contribution for PML and PFL.

• Employers with fewer than 25 employees aren’t required to pay the employer portion of the premiums. However, they must collect and remit employee contributions to the state. This doesn’t apply to private plan coverage.
• For state-approved private plans, carriers are allowed to set their own rates. However, the employer must fund any additional cost exceeding the contribution rates listed above.