Massachusetts Paid Family Leave Contribution Rates 2026
Massachusetts runs Paid Family and Medical Leave (MA PFML), funded by a payroll contribution of 0.88% of wages.
2026 rate card
- Total contribution rate
- 0.88%
- Employer share
- 60%
- 0.528% of wages
- Employee share
- 40%
- 0.352% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Under 25
- Reduced to 0.46%
Last verified August 19, 2026Source: Department of Family and Medical Leave (DFML)
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Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- The 0.88% total is 0.70% medical leave plus 0.18% family leave.
- For employers with 25 or more covered individuals, up to 100% of the medical leave contribution (0.28%) and up to 40% of the family leave contribution (0.072%) may be withheld from the employee — 0.352% in total. The employer funds the remaining 0.528%: 0.42% medical and 0.108% family.
- For employers with fewer than 25 covered individuals the withholding limits are different: up to 100% of BOTH the medical (0.28%) and the family (0.18%) contribution may be withheld, giving an effective rate of 0.46%.
- Those smaller employers are “under no obligation to contribute themselves” — they remit only what they withheld. Note that 0.88% less the 0.42% employer medical share is exactly 0.46%, which is how the two figures reconcile.
- The 40% family-leave withholding cap applies only at 25 or more covered individuals. Applying it below the threshold understates the premium by 0.108 percentage points.
- The count is of covered individuals in the total workforce, including 1099-MISC contractors where they make up more than half the workforce.
- Chapter 101 of the Acts of 2026 shifts employer contributions from medical leave to family leave effective 1 January 2027 — this record must be rebuilt for the 2027 plan year.
- Up to 20 weeks medical, 12 weeks family, and 26 weeks combined in a benefit year.
How the headcount is counted: Massachusetts counts your employees nationwide, not just those working in Massachusetts. A company with 8 people in Massachusetts and 60 elsewhere is not a small employer here.
What employees receive
- Maximum weekly benefit
- $1,230.39
- Maximum weeks
- 26 weeks
- Per benefit year, combined where programs stack
- Wage replacement
- Up to 80% of wages
Benefit amounts are what an employee on leave receives. They are set separately from the contribution rate and are usually re-published each year against the state average weekly wage — often on a different cycle to the premium.
Private plan option
Massachusetts permits an employer to substitute an approved private or voluntary plan for the state plan. The plan must be at least as generous as the statutory one and must be approved by Department of Family and Medical Leave (DFML) before it takes effect. If you run an approved private plan, the state premiums above do not apply — your carrier sets the cost instead. How to decide between the two.
Key dates
- 1 January
- New rates take effect. Massachusetts also restructures its employer contribution on 1 January 2027 under Chapter 101 of the Acts of 2026.
- Quarterly
- Wage reports and premium payments are due to Department of Family and Medical Leave (DFML), generally by the last day of the month following each quarter.
- Autumn
- Next year’s rate is announced. This page is re-checked against the agency in November and updated in December.
Common questions
What is the Massachusetts paid family leave rate for 2026?
The Massachusetts Paid Family and Medical Leave contribution is 0.88% of wages for 2026. The employer pays 60% of that and the employee pays 40%.
How much does an employer pay for paid family leave in Massachusetts?
The employer pays 0.528% of subject wages — 60% of the 0.88% total. On $1,000,000 of Massachusetts payroll, that is about $5,280 a year, before any wage cap is applied.
Is there a wage cap on Massachusetts paid leave contributions?
Yes. Only the first $184,500 of each employee's annual wages is subject to the premium in 2026. The cap applies per employee, so a high earner stops contributing partway through the year while everyone else keeps going.
Are small employers exempt from Massachusetts paid family leave?
Massachusetts reduces the cost below 25 employees rather than exempting you outright. Employers under that size pay 0.46% in total, all of which can be withheld from employees — the employer share falls to zero. The headcount is counted nationwide, not just in Massachusetts.
What is the maximum Massachusetts paid leave benefit?
Up to $1,230.39 a week, for up to 26 weeks in a benefit year. Wage replacement is up to 80% of wages, so lower earners replace a larger proportion of their pay than higher earners.
Can we use a private plan instead of the Massachusetts state plan?
Yes. Department of Family and Medical Leave (DFML) can approve a private or voluntary plan that is at least as generous as the state program. Once approved, you stop paying the state premium and pay your carrier instead. Approval is not automatic and it is not retroactive, so the state rate applies until the plan is in force.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Last verified August 19, 2026Source: Department of Family and Medical Leave (DFML)
Maintained by Treesera Technologies, Payroll and compliance calculators. How these rates are sourced.
Employing in more than one state?
Massachusetts is one of 14 jurisdictions with a paid leave premium, and no two use the same rate, split or cap. Calculate the combined cost in one place.
Calculate the combined cost