Massachusetts
Last Updated: 11/08/24

Deep Dive – State Leave and Pay Programs
Massachusetts at a Glance
Massachusetts has a leave law called the Massachusetts Paid Family Leave (MA PFML) law, which provides job-protected leave and income replacement benefits for medical (medical and pregnancy disability) and family leave reasons, including parental, family care, or military exigency leave (i.e. assisting with family needs related to family member’s overseas deployment) and military caregiver leave (a military-related illness/injury). This law is in most cases administered by the MA Department of Family and Medical Leave, though employers may self-insure their PFML benefits.
Massachusetts also has a leave law called the MA Parental Leave Act (MPLA), which provides (unpaid) job-protected leave to birth parents and non-birthing parents who are delivering and/or caring and bonding with a child.
Where an employee is eligible for each law, MA PFML and MPLA will generally run concurrently with federal FMLA
For an additional reference regarding how each law relates to one another, in addition to the employee/employer eligibility criteria for these laws, please see the table below in “Leave Types, Benefit Amounts and Durations”.
Coverage Options and Funding (State Income Replacement Benefits)
This resource section provides information on how the benefits are made available to employees, for example, are the state pay benefits provided directly by the state or are employers required to provide the benefit via an insurance carrier, and/or may employers self-insure the benefit. Additionally, how are benefits funded, via contributions made by the employee or employer, or both, as well as providing information on state wage reporting requirements if applicable. Many states paid family leave programs require that employers submit employee wage reports for employees within the state. These reports are primarily used to assess an employee’s eligibility when they file for benefits.
The resource below also provides a summary of employer actions, including how to register with the state to remit contributions and submit wage reports if applicable, and by when contributions/wage reporting is due.
Employer Notice Requirements
Where the law requires that a leave poster/notice must be provided to the employee when they request leave, The Larkin Company will provide the applicable document within our introductory leave packets (see “Larkin Enclosures”).
Employer Statements Process (State Income Replacement Benefits)
Employers may be required to complete employer forms for certain state income replacement programs, so they must be prepared to look up employee information and respond within the given timelines. While the questions vary state by state, they are typically focused around four areas: leave dates, employment status, last day worked, and questions around pay. To answer these questions, employers typically look in multiple systems to complete the forms:
- Leave dates – clients can use our employer portal or email notifications to confirm dates;
- Demographics/employment status – this information is typically housed in our client’s HRIS;
- Last day worked – this information is typically housed in our client’s time & attendance system;
- Gross wages/last day paid – this information is typically housed in our client’s payroll system.
State Forms– Process
Since this process is complex, we thought it might be helpful for employers to know 1) when to expect the forms based on employees’ work state and 2) when proactive employee collaboration is required. The below information is for Massachusetts.
Also included, is information regarding: if you are required to register with the state’s website for the Employer Statements Process, how to register (if applicable), and how employers can check and employee’s claims status (if allowed by the state).
State Resource Links
State Website(s)
MA Paid Family and Medical Leave – MA PFML (Leave and Pay Law)
MA Parental Leave Act – MPLA (Leave Law)
State Law and Regulation(s)
MA PFML Law
MA PFML Regulations
MPLA Guidance
Contribution Registration (Paid Leave)
MA PFML Contribution Registration
Registration Video Guide
Employer Toolkit
For general information regarding paid leave contributions/wage reporting for this state, please see here.
Employer Statement (Claims Process) Registration
Employer Portal Registration
For general information regarding the paid leave employer statement process for this state, please see here.
Disclaimer
The Larkin Company has taken reasonable steps to ensure the accuracy of the information on this page, however we make no representation or warranty of any kind as to its accuracy or completeness. These resources should not be construed or substituted for legal advice. Accordingly, before taking any actions based upon such information provided herein, we encourage you to seek competent legal advice from a licensed attorney or appropriate professionals.