Beginning October 1, 2019, your business will most likely begin making payroll withholdings required under the Massachusetts Paid Family and Medical Leave law
A page from a calendar appears, reading “October 1, 2019.” Under the date is a note saying, “PFML payroll withholdings begin.” A red marker circles the date and underlines the note.
These contributions will be collected throughout the quarter
Calendar flips forward month-by-month through November 2019, December 2019, and January 2020.
and must be remitted to the Department of Family and Medical Leave by January 31, 2020.
The date on the calendar is “January 31, 2020.” Under the date is a note saying, “Quarterly contributions due.” A red marker circles the date and underlines the note.
No matter the size of your workforce, you’ll always responsible for withholding the covered individual share
Images of different sized businesses, including a small bakery, medium-sized building, and skyscraper.
Larger employers will also be responsible for paying the employer share
The small bakery slides off screen, leaving the medium-sized building and skyscraper.
The department has set contribution guidelines based on the size of your business
Larger employers can withhold up to 40% of the contribution for medical leave from the covered individual’s wages and must contribute the other 60% themselves
Text on screen says, “Medical Leave Contributions for employers with 25 or more covered individuals.”
A piggy bank appears. The piggy bank fills up 40%, which is labeled “Covered Individual Share.” Then the piggy bank fills up another 60%, which is labeled “Employee Share.”
Smaller employers are exempt from the other 60%
Text on screen says, “Medical Leave Contributions for employers with 24 or fewer covered individuals.”
The same piggy bank is shown. The 60% that was labeled “Employee Share” now disappears.
All employers can withhold the entire family leave contribution from their covered individuals.
Text on screen says, “Family leave contributions for all employers.”
The piggy bank fills up 100%, which is labeled “Covered Individual Share.”
But it’s up to you to set the withholding rates for your workforce.
An online contribution calculator is available to help you:
A desktop computer monitor slides onscreen. A screenshot of the online contribution calculator appears on the monitor.
Find out how many covered individuals you’re responsible for
The computer monitor screen zooms in on a section of the webpage to highlight where to determine one’s covered individuals.
Determine whether you are required to pay the employer share
The computer monitor screen zooms in on a section of the webpage to highlight where to determine if you are required to pay an employer share
Estimate how much must be withheld from wages based on your workforce and payroll
The computer monitor screen zooms in on a section of the webpage to highlight where to estimate how much must be withheld.
Start getting ready today
The monitor slides off screen. A sticky note appears, with the words, “PFML, It’s your business.”
Button text: “Go to the calculator”