As a self-employed individual, you may elect coverage under the state's Paid Family and Medical Leave (PFML) program. If you do so, you will be responsible for paying the full 0.75% contribution rate for both family and medical leave. Once you've elected coverage, you won't be eligible for benefits until you've made the required contributions for at least 2 of your last 4 completed calendar quarters.
If you own a business and pay yourself through a W-2, you are an employee of that business and will be considered part of your covered workforce under PFML.
Electing PFML coverage
In order to elect coverage, you must opt-in through MassTaxConnect. Your enrollment will begin on the date you opt-in, but as explained below, you will not be eligible for benefits until you have paid quarterly contributions for an initial minimum time period.
Once enrolled in the program, you'll be required to remain enrolled for a minimum period of 3 years. During this time, you'll be required to file quarterly earnings reports and submit quarterly contribution payments based on your earnings.
Eligibility for benefits
To be eligible for PFML benefits, you must:
- Complete the election process
- Make contributions for at least 2 of the preceding 4 calendar quarters before applying for benefits
- Report earnings of at least $4,700 over the 4 most recently completed quarters before claiming benefits