Massachusetts Paid Family Leave for 2019

Effective July 1, 2019 employers must begin collection of contributions due under the new Massachusetts Paid Family and Medical Leave Act. (Employees may not take leave until 1/1/2020.)

The total contribution due per employee is a maximum of .63% of gross wages up to the FICA limit, for 2019 that is $132,900.

Employer with 25 or more employees, based on their prior year W-2 filing, must pay 60% of the contribution due for Medical Leave. All other contributions are deducted from the employee unless the employer wishes to cover any of the additional amount due.

If an employer has more than 50% of its work force as 1099 contractors, they are subject to the new legislation. Review the links at the end of this document for more information on 1099 employees.
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Example: Employer has 100 employees with an annual total salary of $5,000,000 and requires each employee to pay 40% of their medical leave contribution.

The following is the quarterly assessment amount due to the agency:
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Employer with less than 25 employees, based on their prior year W-2 filing, are not required to pay the contribution due for Medical Leave.

All other contributions are deducted from the employee unless the employer wishes to cover any of the additional amount due.
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Example:
Employer has 10 employees with an annual total salary of $500,000 and does not pay any of the employee’s assessment.


The following is the quarterly assessment amount due to the agency:
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