Overview: Massachusetts officially delayed
the start of contributions under the Massachusetts Paid Family and Medical
Leave Act (PFMLA) until October 1, 2019, and amended the law. With the delay, the Massachusetts Department
of Family and Medical Leave announced a number of changes.
The Massachusetts Department of Family and Medical Leave
announced a number of changes involving the contribution rate, notice
requirement, plan exemptions, and the publication of the final regulations. The
contribution rate will increase to 0.75% of employee gross earnings, while the
deadlines to notify employees of the law and apply for a “private plan”
exemption have been delayed until September 30, 2019, and December 20, 2019,
The Department announced that the contribution rate, previously
0.63% of employee gross earnings up to the social security maximum, will
increase to 0.75% of employee gross earnings. This increase is meant to offset
the three-month delay in collections from July 1, 2019 to October 1, 2019.
Notice to Employees
In recognition of the delay in contributions, the Department
also has delayed the notice deadline. A previous update mandated that employers
notify employees of the planned withholdings and their rights under the law by
June 30, 2019. Due to the delay, the Department has extended the deadline to
notify employees to September 30, 2019.
The Department has updated its notice so employers that already
have distributed notices should be prepared to distribute new notices prior to
Private Plan Exemptions
The Department also has extended the deadline to apply for a
private plan exemption that will excuse an employer who maintains a qualifying
private plan from making the initial contributions. The new deadline to apply
for a private plan exemption for the first quarter of contributions is December
20, 2019. However, if an employer’s exemption does not receive approval before
December 20, 2019, it will be responsible for remitting the full contribution
amount from October 1, 2019, forward.
workplace posters and written notification templates, which are now
available and include changes based on the announced 3 month program delay. Employers should be prepared to post the new poster and distribute new notices.
contact your dedicated service professional with any questions.
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