Massachusetts Paid Family and Medical Leave (PFML) creates payroll and employer responsibilities that should be built into normal operating procedures—not handled only when an employee requests leave.
Confirm that payroll is configured for current contribution rules
PFML contribution rates and the allocation between employee and employer portions can change. Employers should verify their payroll settings against current state guidance each year.
Know whether the employer share applies
The amount an employer must contribute can depend on the number of covered individuals.
Provide required employee information
Massachusetts requires employers to provide information about PFML to workers, including notices for new employees and workplace posting requirements.
Reconcile quarterly reporting
Before filing, compare PFML wages and contributions with payroll reports.
Keep records supporting payroll reporting
Maintain payroll registers, wage reports, employee records, and filing confirmations in a consistent location.