- Department of Family and Medical Leave
If you currently have an exemption from remitting contributions to the Family and Employment Security Trust Fund for the period beginning October 1, 2019 and ending September 30, 2020, this exemption is due to expire on September 30, 2020. You must renew your exemption on or before this date by submitting a renewal application in MassTaxConnect. The application period is open through September 30, 2020.
When you submitted your application, you acknowledged that if your self-insured plan is not in force on January 1, 2021, the Employer will be responsible for PFML contributions retroactive to October 1, 2019 or the effective date of your exemption or whichever is later. In the event that you fail to remit the amount of contributions owed, the Department of Family and Medical Leave (“DFML”) will pursue the collection of retroactive contributions using the surety bond you submitted as well as any other collections actions allowable under MGL c. 175M and MGL c. 62C. Please be sure to renew your exemption in order to avoid these actions.
To renew your exemption, please log on to your PFML account in MassTaxConnect, complete the renewal application, and attach the following documents:
- A copy of the required surety bond, with the bond amount calculated using the revised PFML 2021 Self Insured Bond Calculator and
- A self-insured declaration document provided here
If you do not intend to renew your exemption, please contact the PFML Contact Center at (617) 466-3950 or you may respond by sending an e-message via your MassTaxConnect account, please visit www.mass.gov/masstaxconnect.
Detailed information about submitting a Request for an Exemption is available at: https://www.mass.gov/info-details/request-a-paid-family-and-medical-leave-exemption
To assist you in making sure that your self-insured plan meets the PFML requirements, we are providing a list of the self-insured PFML requirements that you can access by following the link below:
You may also view a copy of the PFML insurance template distributed to private insurance carriers by the Division of Insurance which provides many details regarding the drafting of PFML private plans:
- 2020-E: Paid Family and Medical Leave. This template should be used as a guide in drafting your own self-insured plan.
Detailed information about submitting a Request for an Exemption is available here.
Calculating the Amount of Your Bond:
Our bond requirements have changed. Please visit https://www.mass.gov/info-details/requirements-for-self-insured-paid-leave-plans for updated information, including the required bond forms and bond amounts.
The Department has created a bond calculator to help businesses determine the bond amount required for the exemption type. PFML 2021 Self Insured Bond Calculator
Our bond form has recently been revised, please visit: Paid Family & Medical Leave Benefits Bond 2021 (revised 8/26/2020) for the most updated revision.
Please do not send information directly to the Department of Family and Medical Leave. If you have questions related to this correspondence, you may contact the PFML Contact Center at (617) 466-3950, or you may respond by sending an e-message via MassTaxConnect during regular business hours.