Employers who contract with you for a private plan must apply for an exemption from making PFML contributions through the Department of Revenue’s (DOR) MassTaxConnect, and the exemption must be renewed annually or by the expiration date, whichever comes sooner. Your employer clients must submit the application, not the insurance carrier or broker.
The application must be submitted and approved in the quarter prior to the exemption effective date. For example, if the effective date is Jan. 1, the application period is October-December.
The employer must submit separate applications for each business that has its own EIN and a Massachusetts workforce.
You can share with your clients step-by-step instructions on how to apply for an exemption with MassTaxConnect.
Employers applying for an exemption will receive an email notification that a decision has been made within 5 business days. If the application is incomplete the Department will reach out to the point of contact listed on the exemption application and request missing information. Employers can log in to MassTaxConnect to review the decision.