This guide comes from Mass.gov
As a Massachusetts employer, you’re likely going to have new responsibilities under the Paid Family and Medical Leave (PFML) law. This guide is intended to help you prepare for those responsibilities before the law’s effective date of July 1, 2019.
Depending on the makeup of your workforce, you may be responsible for remitting contributions for both Massachusetts W2 employees (full-time, part-time, seasonal) and Massachusetts 1099-MISC contractors.
Beginning July 1, 2019, as an employer, you’re responsible for:
You’re required to notify your workforce about the state’s PFML program, including its benefits and protections that apply to them. This notification includes:
The average size and configuration of your workforce (Massachusetts W2 employees and Massachusetts 1099-MISC contractors) for the previous calendar year will determine:
As an employer, you’re responsible for remitting all contributions following each quarterly report filed with DFML through MassTaxConnect.
All employers will be required to file quarterly reports through MassTaxConnect beginning in October 2019. Reporting and documentation guidelines will be announced prior to July 1, 2019.
In the meantime, plan to include the following information in your reports:
Massachusetts workforce information (this includes any Massachusetts 1099-MISC contractors):
If you already provide a paid leave benefit to your workforce, you may be eligible to receive an exemption from collecting, remitting, and paying contributions for paid family or medical leave under the state’s PFML law.
The benefits offered to your employees by your approved private plan must be greater than or equal to the benefits provided by the PFML law to be granted an exemption. You can apply for an exemption from the medical leave contribution, family leave contribution, or both. You’ll be able to apply for these annual exemptions through your MassTaxConnect account beginning April 29.
As a self-employed individual, you aren’t required to participate in the state’s PFML program. However, you may elect to purchase coverage. If you do so, you will be responsible for paying the full 0.63 percent contribution rate for both family and medical leave.
Click here to view the complete guide.