October 21, 2025
The Massachusetts Department of Family and Medical Leave (the “Department”) recently announced its annual updates to the Massachusetts Paid Family and Medical Leave (“MA PFML”) program for 2026.
This is the third consecutive year that MA PFML rates did not increase after prior annual increases, as outlined in the table below.
|
MA PFML Updates |
2026 |
2025 |
2024 |
2023 |
|
Total MA PFML Contribution Rate — |
0.88% |
0.88% |
0.88% |
0.63% |
|
Medical Leave |
0.70% |
0.70% |
0.70% |
0.52% |
|
0.42% |
0.42% |
0.42% |
0.312% |
|
0.28% |
0.28% |
0.28% |
0.208% |
|
Family Leave |
0.18% |
0.18% |
0.18% |
0.11% |
|
0.0% |
0.0% |
0.0% |
0.0% |
|
0.18% |
0.18% |
0.18% |
0.11% |
|
Total MA PFML Contribution Rate — |
0.46% |
0.46% |
0.46% |
0.318% |
|
Medical Leave |
0.28% |
0.28% |
0.28% |
0.208% |
|
0.0% |
0.0% |
0.0% |
0.0% |
|
0.28% |
0.28% |
0.28% |
0.208% |
|
Family Leave |
0.18% |
0.18% |
0.18% |
0.11% |
|
0.0% |
0.0% |
0.0% |
0.0% |
|
0.18% |
0.18% |
0.18% |
0.11% |
|
State Average Weekly Wage Rate |
$1,922.48 |
$1,829.13 |
$1,796.72 |
$1,765.34 |
|
Maximum Weekly Benefit Amount |
$1,230.39 |
$1,170.64 |
$1,149.90 |
$1,129.82 |
2026 MA PFML Contribution Rates
For employers with 25 or more covered individuals, this contribution of 0.88% for 2026 of eligible wages can be split between covered individuals’ payroll or wage withholdings and an employer contribution.
For medical leave, up to 40% of the contribution can be withheld from a covered individual's wages (0.28% of eligible wages). Employers are responsible for contributing the remaining 60% (0.42% of eligible wages).
For family leave, up to 100% of the family leave contribution can be withheld from a covered individual's wages (0.18% of eligible wages).
The diagram below from the MA PFML webpage outlines the 2026 MA PFML contribution rate splits for employers with 25 or more covered individuals:
Employers with 24 or fewer covered individuals are not required, but may choose, to contribute towards the cost of employees’ MA PFML coverage.
For medical leave, up to 100% of the medical leave contribution can be withheld from a covered individual's wages (0.28% of eligible wages).
For family leave, up to 100% of the family leave contribution can be withheld from a covered individual's wages (0.18% of eligible wages).
The diagram below from the MA PFML webpage outlines the 2026 MA PFML contribution rates for employers with 24 or fewer covered individuals:
MA PFML Refresher
MA PFML, enacted in 2018 and fully implemented in 2021, provides paid family and medical leave benefits for covered individuals working in Massachusetts, including current full-time and part-time employees, certain former employees, as well as seasonal and contractor employees. Covered individuals are eligible for up to 12 weeks for family leave and 20 weeks for medical leave (with a combined maximum of 26 weeks in any year).
Covered Employers & Individuals
MA PFML applies to employers with one or more employees working in Massachusetts, including full-time, part-time, contractor, and seasonal employees. MA PFML follows the same eligibility criteria as Massachusetts's unemployment insurance program.
Covered individuals for MA PFML purposes include Massachusetts W-2 employees and Massachusetts 1099-MISC contractors.
Out-of-State Employees
Note that for Massachusetts employers with employees working outside of Massachusetts, these out-of-state employees are not counted as part of an employer’s workforce for determining the 25-employee threshold count.
Contributions & Benefits
Contributions by covered individuals are capped by the Social Security wage base.
MA PFML benefits received are based on a percentage of a covered individual’s typical wages, up to a maximum amount set by the Department ($1,230.39 per week for 2026).
Qualifying MA PFML Reasons:
MA PFML can be taken for the following reasons:
- caring for one’s own serious health condition (up to 20 weeks of paid medical leave);
- bonding with a new child during the first 12 months after birth, adoption, or placement (up to 12 weeks of paid family leave);
- caring for a family member with a serious health condition (up to 12 weeks of paid family leave);
- caring for a family member who was injured serving in the armed forces (up to 26 weeks of paid family leave); and
- managing affairs while a family member is on active duty (up to 12 weeks of paid family leave).
- managing affairs while a family member is on active duty, as well as caring for a family member with a serious health condition or injury suffered during military service.
Family member, under MA PFML, includes an employee's
- spouse, domestic partner;
- children, including stepchildren or children of a domestic partner;
- parents, including stepparents, parents’ domestic partner, or spouse/domestic partner’s parents;
- grandchildren, including step-grandchildren, or domestic partner’s grandchildren;
- grandparents, including step-grandparents, or grandparent’s domestic partner;
- siblings, including step-siblings, and
- family members who are related through in loco parentis, custodial/non-custodial care, and/or as a legal ward.
Job Protection & Restoration Rights
Since MA PFML is job-protected leave, employers are prohibited from retaliating or discriminating against employees for their use of MA PFML.
Employers must restore employees returning from MA PFML to the same job they had before taking leave, or to an equivalent position with the same pay status, employment benefits, length-of-service credit, and seniority as of when the leave began. Employees are not required to be restored to their former position if workers with similar experience and status were laid off during the leave due to economic conditions or other changes.
Continuation of Health Benefits
Employers are also required to continue providing and contributing to employees’ health coverage while on MA PFML. Click here for a previous Risk Strategies article detailing a clarification regarding the health benefits maintenance provision with MA PFML, requiring employers to maintain health benefits during their employees’ MA PFML period.
Required Employer Notices
Employers must post and distribute certain MA PFML information to their employees, including new hires, such as a workplace poster, an employee notice, and a rate sheet, sample templates of which can be accessed here (as of the date of his publication, the Department has not yet updated the required poster and notices for 2026).
Private Plans
Employers may opt out of the MA PFML contribution requirements by applying for an exemption from the state as long as their own paid family and medical leave program under a private plan (or self-insured plan) is at least as generous as the MA PFML program with the same rights and protections. Click here for a Department webpage with more information regarding private plans.
MA PFML Reminders
2024 Court Case Affirming Certain Benefits Not Required to Accrue during MA PFML
On September 13, 2024, the Massachusetts Supreme Judicial Court ruled in Bodge & others vs. Commonwealth & others that MA PFML does not require employers to guarantee the accrual of vacation time, sick time, and length-of-service credit benefits during an employee’s MA PFML leave. The court's decision declared that MA PFML "does not prevent employers from offering the accrual of benefits during leave," but employers are "not required to do so."
This ruling did confirm that MA PFML requires employees returning from MA PFML leave to be reinstated back to the same, or equivalent, position with no loss of vacation time, sick time, or length-of-service credit benefits that the employee had already accrued when they started their MA PFML leave. This fairly recent Bodge court decision was the first of its kind ruling on MA PFML interpretation.
Massachusetts PFML & PTO “Top Off” Option
In late 2023, Massachusetts amended the MA PFML program to allow employees receiving MA PFML benefits from the state to supplement, or “top off,” their weekly MA PFML benefit with accrued paid time off (PTO), such as vacation, personal, and sick time, up to 100% of their average weekly wage. Click here for a previous Risk Strategies article with more information.
Recent IRS PFML Benefits Taxability Guidance
On January 15, 2025, the Internal Revenue Service (IRS) issued Revenue Ruling 2025-4, clarifying the tax treatment of contributions to and benefits received from state-administered paid family and medical leave programs, as well as the related reporting requirements. Click here for a Risk Strategies article with more details generally relating to this revenue ruling. Click here for specific Department guidance relating to the taxability of MA PFML benefits.
Employers Next Steps
Employers with Massachusetts-based employees are advised to take the following steps in advance of January 1, 2026:
- Confirm their payroll systems are set up to reflect 2026 MA PFML rates outlined above.
- Continue to monitor the Department MA PFML page here for any updates and for helpful employer compliance resources, including the updated required notices (when available) for 2026.
- Employers with MA PFML private plans may wish to assess if the private plan option still is beneficial for them in 2026. The Risk Strategies Absence Management team is here to help. Contact them directly here.
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