Opting-in requirements for statutorily excluded employers
An employer whose workforce is excluded under Section 6 of MGL c. 151A, Section 6A of MGL c. 151A, or Section 2 of MGL c. 151A may opt-in to PFML. An employer that opts-in must do so for all its employees.
As an employer who elects to participate in PFML, you must remain a covered employer for a minimum term of one year, complying with all audits or requests for information from the Department, and informing all your covered employees of when they will be eligible to receive paid leave benefits
Municipalities, districts, political subdivisions or authorities
Municipalities, districts, political subdivisions or authorities are excluded from PFML law unless their governing body, like a city council or town meeting, votes to opt-in. City and town departments, like school departments or departments of public works, are part of the municipality. If your department or organization is separate from the municipality, it will have a different tax identification number.
Housing authorities, regional school districts, and regional planning commissions are excluded from PFML law but may opt-in through a vote of their governing bodies, in accordance with Section 10 of M.G.L. 175M.
Charter schools are not part of a municipality and are not excluded from PFML law, except for Horace Mann Charter School. Horace Mann Charter School employees are considered municipal employees.
Municipalities, districts, political subdivisions or authorities must vote to opt-in to PFML by their governing body.
How to opt-into PFML as municipalities, districts, political subdivisions or authorities
As a governing body, you must hold a vote to opt-into PFML under M.G.L. 157M Section 10. Once your vote has been finalized, you will need a notarized letter confirming the vote. In addition to the notarized letter, you will need to complete and submit the DFML's Employer Notice of Election.
When the required documentation is complete, you should fill out this form to notify DFML of your request to opt into PFML and submit your Notice of Election.
After you have submitted the forms, you will need to create a PFML account through the Massachusetts Department of Revenue’s MassTaxConnect system to make contributions.
Other Excluded Employers
As an excluded employer that does not fall under a municipalities, districts, political subdivisions or authorities, you can opt into PFML without holding a vote. DFML will require the Department's Employer Notice of Election.
How to opt-into PFML as a statutorily excluded employer
- You will need to complete and submit DFML's Employer Notice of Election.
- Fill out the Statutorily Excluded Employers Opt-in Request Form and attach your completed Notice of Election.
- After you have submitted the forms, you will need to create a PFML account through the Massachusetts Department of Revenue’s MassTaxConnect system to make contributions.
Steps for once you’ve been approved to opt into PFML
Once you have been approved to opt into PFML, you will need to create a PFML account through the Massachusetts Department of Revenue’s MassTaxConnect system. For step by step guidance please visit: Register for Paid Family and Medical Leave Contributions. This is where you'll be required to file quarterly earnings reports and submit the full quarterly contribution payments.
As an employer, you are required to inform your employees about PFML, you can find the specific requirements at an Employer's Introduction to Paid Family and Medical Leave .
As an employer, you'll play an important role in maintaining the integrity of the PFML program by reviewing and providing details about your employees' applications for paid family and medical leave benefits.
To review your employees' application, you'll first need to set up a PFML employer account.
|August 17, 2022
|July 21, 2023