Summary of Statutory Disability & Paid Family Leave Plans

Statutory Disability & Paid Family Leave (PFL) benefits are required to be provided by employers or the State to employees working in the below states. Disability benefits provide short term wage replacement to employees to recover from their own medical condition. PFL is paid time away from work to bond with a new child, take care of a sick family member, or have a qualifying military exigency.

Select a State

Massachusetts

Executive Office of Labor and Workforce Development
Department of Family and Medical Leave (DFML)
(617) 626-6565

https://www.mass.gov/orgs/department-of-family-and-medicalleave

Oct. 1, 2019 - contributions begin
January 1, 2021 - benefits begin*

*family care benefits will begin 7/1/21
ADMINISTRATION
COVERAGE ALLOWED
State administration, or private plan through insurer or selfinsured plan allowed.

Allows private plan for PFL or Medical benefits separately or both programs. (requires state approval)
BENEFITS
PERCENTAGE
& MAXIMUMS
Eligible employees will receive up to 80% of their average weekly wage (sliding scale based on wage)Maximum weekly benefit starting 2021 is $850
BENEFITS
TYPES & DURATION
Disability/ Medical Leave
Maximum benefit duration for medical leave is 20 times the weekly benefit.

Paid Family Leave
Maximum benefit duration for family leave is 12 times the weekly benefit.

Military Caregiver Leave
Maximum duration is 26 weeks
Maximum 26 weeks in benefit year for combination of leaves
ELIGIBILITYEmployee or independent contractor must have:
(1) worked for a Massachusetts business or a state/ federal governmental agency for 15 weeks or more and;
(2) earned at least $4,700 in the last four (4) calendar quarters

Those who are unemployed for 26 weeks or less, may also be eligible for benefits.
WAITING PERIOD7 calendar days
COSTEmployer
Share cost of 0.75% of gross annual wages up to $142,800. (2021 Social Security Wage Base)

Employer cost is ~0.37% of gross annual wages

Employers with less than 25 MA employees are exempt from employer cost
Employee
Maximum employee cost is ~0.38% of total program cost (max weekly cost is $5.51)

Maximum contribution in 2021 is $542.64

* Program provisions currently under development

Upcoming Statutory State Program:

Oregon*
• Employee Deductions begin January 1, 2022
• Benefits begin January 1, 2023 *HB 3398 pending to delay implementation requirements for PFML program one year

Colorado
• Employee Deductions begin January 1, 2023
• Benefits begin January 1, 2024

Disclaimer: The Larkin Company compiled this summary for general informational purposes and as a courtesy only. All information is provided in good faith and based on readily available information from various sources. We have taken reasonable steps to ensure the accuracy of the information provided, however we make no representation or warranty of any kind, expressed or implied, regarding its accuracy or completeness. We encourage and advise you to consult with the appropriate licensed professionals before taking any actions based upon such information provided herein.