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
- 47.73%
- 0.42% of wages
- Employee share
- 52.27%
- 0.46% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Relief under 25 employees
- Reduced to 0.46%
Last verified August 25, 2026Source: Department of Family and Medical Leave (DFML)
Next rate change: January 1, 2027
Contribution rates and benefit figures both change on 1 January.
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Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- The 0.88% total consists of two separately-funded components with different employer/employee splits.
- Medical leave (0.70%): employer 0.42% (60% of 0.70%), employee 0.28% (40% of 0.70%).
- Family leave (0.18%): employer 0%, employee 0.18% (100% of 0.18%).
- For employers with 25 or more covered individuals: employer contribution 0.42%, employee withholding up to 0.46%.
- For employers with fewer than 25 covered individuals: employer contribution 0%, employee withholding up to 0.46%. These employers are “under no obligation to contribute themselves” — they remit only what they withheld from employees.
- The 25-covered-individual threshold counts your Massachusetts workforce only. DFML is explicit that if you have employees working outside Massachusetts, you cannot include them in the count — so a company with 20 people in Massachusetts and 200 elsewhere is a small employer here and owes no employer contribution.
- Count the average over the previous calendar year, not a headcount on a single day: total the MA W-2 employees paid each pay period and divide by the number of pay periods. MA 1099-MISC contractors are averaged the same way and added in only where they exceed half the combined workforce.
- These figures were confirmed on 25 August 2026 against DFML’s own “2026 Rate Sheet for employers with 25 or more covered individuals” — the notice DFML requires employers to distribute — and not merely against the summary page. Both state the same split.
- Chapter 101 of the Acts of 2026 shifts employer contributions from medical leave to family leave effective 1 January 2027 — the component rates in this record must be re-read from DFML before the 2027 plan year opens.
- Up to 20 weeks medical, 12 weeks family, and 26 weeks combined in a benefit year.
How the headcount is counted: Massachusetts counts only your Massachusetts employees. Staff in other states do not count towards the threshold.
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.
How much will I receive?
If you are the one taking leave rather than the one paying for it, this works out your weekly payment from your own pay. Nothing you type leaves this page.
Your gross pay — before tax and deductions come out.
How long you can take depends on the reason.
Choose your state and enter your pay to see an estimate. Everything is worked out in your browser — nothing you type is sent anywhere.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
- How it is worked out
- 80% / 50% of pay
- Measured against $1,922.48 — massachusetts state average weekly wage
- Unpaid waiting period
- 7 days
- Figures change
- 1 January
- Each calendar year
Questions if you are taking leave
- How much does paid family leave pay in Massachusetts?
- Massachusetts replaces 80% of the first $961.24 of your average weekly pay, and 50% of anything above that. That is why lower earners get back a larger share of their pay than higher earners. Whatever the calculation produces, the payment is capped at $1,230.39 a week. Above a certain salary everyone in Massachusetts receives the same amount.
- How long can I take paid family leave in Massachusetts?
- Massachusetts allows up to 12 weeks to bond with a new child, 20 weeks for your own serious health condition, 12 weeks to care for a family member. If you need more than one kind of leave in the same year, the total is capped at 26 weeks.
- When do paid family leave payments start in Massachusetts?
- Massachusetts has a 7-day unpaid waiting period, so your first payment covers the period after that rather than your first day off. Claim processing time is separate — allow time for Department of Family and Medical Leave (DFML) to approve the claim as well.
- Is Massachusetts paid family leave taxed?
- Usually yes at the federal level, and how much depends on which part of the benefit you receive and on your own circumstances. Department of Family and Medical Leave (DFML) will tell you whether it withholds tax from your payments and will issue the relevant tax form. The figures on this page are gross, before any tax. For anything specific to your situation, ask Department of Family and Medical Leave (DFML) or a tax professional.
- Can I take Massachusetts paid family leave intermittently?
- In most cases yes, though the rules on minimum blocks and notice differ and can change what you are paid. Confirm with Department of Family and Medical Leave (DFML) before planning around intermittent leave.
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 47.73% of that and the employee pays 52.27%.
How much does an employer pay for paid family leave in Massachusetts?
The employer pays 0.42% of subject wages — 47.73% of the 0.88% total. On $1,000,000 of Massachusetts payroll, that is about $4,200 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. Only your Massachusetts employees count towards the threshold.
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 25, 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.
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