newborn infant baby girl foot with hospital tag

Law Requires Employer Contributions

Massachusetts has adopted a paid family and medical leave program, which will be funded by a payroll tax that becomes effective July 1, 2019. Employees can begin taking paid family and medical leave under the program in 2021. A summary of the program is below.

Which employers are covered? Employers with 1 or more employees
Which individuals are eligible for leave? Employees who meet financial eligibility requirements for unemployment insurance (earned at least $4,700 during the last 4 completed calendar quarters, and 30 times the weekly benefit amount they would be eligible to collect)
Which life events qualify for leave?
  • The birth of a child;
  • The need to care for a family member with a serious health condition; and
  • The employee’s own serious health condition.
For how long can leave last?
  • Up to 12 weeks in a year for the birth of a child or to care for a family member with a serious health condition.
  • Up to 20 weeks in a year for the serious health condition of the employee.
  • If an employee elects to use leave for more than one life event, 26 weeks in a year at most.
Who pays for the paid leave? Both the employer and the employee. The leave program will be funded by a 0.63% payroll tax split between employers and employees that becomes effective July 1, 2019.

Additional requirements and exceptions applyClick here to read the law.