To be exempt from making paid family and medical leave contributions on behalf of your business and its employees.
An envelope appears with “PFML” in the upper right corner. The envelope flips and a piece of paper is pulled out of the envelope with “Exemption Application” at the top. “Approved” is stamped onto the letter.
You must offer a private plan with paid leave benefits that are equal to or more generous than those granted by PFML law.
On-screen text reads “Offer a private plan with paid leave benefits equal to or better than PFML.” A box to the left of the text is checked off. The text fades away as a piece of paper with “Requirements” at the top.
Your plan must include coverage for all eligible individuals.
An insurance card with patient information. On-screen text reads “Your Plan Must Include: Coverage for all eligible individuals”
Job protection while on qualified leave.
A badge with “Job Protection”. On-screen text reads “Your Plan Must Include: Job Protection while on qualified leave”
Weekly paid benefits equal to or greater than that provided by PFML.
A check with “PFML Family and Medical Leave”. On-screen text reads “Your Plan Must Include: Weekly paid benefits”
Specific minimum amounts of leave available to employees for family and medical related reasons.
Calendar imagery for 22 days. 18 boxes on the calendar turn green. On-screen text reads “Your Plan Must Include: Minimum leave”
And intermittent or reduced schedules for taking leave.
One calendar turns into two. On-screen text reads “Your Plan Must Include: Intermittent or reduced schedules”
If you are going to offer a private plan these benefits must be offered to employees at an equal or lower cost than they’d be required to pay under PFML.
There are two money signs with a greater than or equal sign in between. On-screen text reads “Private Plan; costs; PFML.”
But certain employers such as religious organizations and some commission only businesses are automatically exempt.
An image of a sales office and a religious building. On-screen text reads “Automatically exempt.”
Go to mass tax connect to apply for an exemption.
A desktop computer screen. Computer screen text “MassTax Connect Massachusetts Department of Revenue.” On-screen text reads “MassTaxConnect to apply for an exemption”
You will need a declaration of insurance from your insurance carrier.
Image of a document. On-screen text reads “You will need: Declaration of Insurance”
Employers that don’t qualify for exemptions may be eligible for certain reimbursements.
An image of 3 pieces of paper currency. On-screen text reads “If you do not qualify, you may be eligible for certain reimbursements”
Learn more and apply for an exemption.
On-screen text reads: “Learn more and apply for an exemption.” A button with text “Start Here” links to https://www.mass.gov/info-details/applying-for-a-private-paid-leave-exemption