Overview
Employers are responsible for remitting family and medical leave contributions to the Department of Family and Medical Leave on behalf of their covered individuals. Larger employers with 25 or more covered individuals are responsible for paying a share of the required contributions. Employers with fewer than 25 covered individuals are not required to pay the employer’s share of contributions but must still remit payment on behalf of their covered individuals.
The charts below offer a general breakdown of these contribution rates while our contribution calculator allows you to better estimate how this will look for you and your Massachusetts workforce.
Individual contributions are capped by the Social Security income limit, which is currently set at $142,800.
Employers may deduct varying contribution percentages from their covered individuals as long as they don't exceed the maximum percentages listed below. For example:
- An employer with employees covered by multiple collective bargaining agreements can vary the amounts it withholds from employees in each of those bargaining units
- An employer can withhold varying amounts among full-time and part-time staff
Employers are advised to consult with their legal counsel as to the advisability of implementing different percentages within their own organization.
Contribution rate split for employers with 25 or more covered individuals
Employers with 25 or more covered individuals will be required to remit a contribution to the Department of Family and Medical Leave of 0.75% of eligible wages. This contribution can be split between covered individuals’ payroll or wage withholdings and an employer contribution.

Family leave
Up to 100% of the family leave contribution can be withheld from a covered individual's wages (0.13% of eligible wages).
Medical leave
Up to 40% of the medical leave contribution can be withheld from a covered individual's wages (0.248% of eligible wages). Employers are responsible for contributing the remaining 60% (0.372% of eligible wages).
Additional Resources
Contribution rate split for employers with fewer than 25 covered individuals
Employers with fewer than 25 covered individuals must remit an effective contribution rate of 0.378% of eligible wages. This contribution rate is less because small employers are not required to pay the employer share of the medical leave contribution, reducing the total contribution amount.
Small employers are responsible for remitting the funds withheld from covered individuals' earnings but are under no obligation to contribute themselves. However, they may elect to cover some or all of the covered individuals' share.

Family leave
Up to 100% of the family leave contribution can be withheld from a covered individual's wages (0.13% of eligible wages).
Medical leave
Up to 100% of the medical leave contribution can be withheld from a covered individual's wages (0.248% of eligible wages). There is no employer share for employers with fewer than 25 covered individuals.
Additional Resources
Contact
Phone
Department of Family and Medical Leave - Hours of operation: Monday-Friday, 8 a.m - 5 p.m.
Department of Revenue - Hours of operation: Monday-Friday, 9 a.m. - 4 p.m.
Date published: | January 23, 2019 |
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Last updated: | July 11, 2019 |