Massachusetts’ Paid Family Leave allows Top off and Other Updates

Massachusetts’ Paid Family Leave allows Top off and Other Updates

Beginning November 1, 2023, employees will be permitted to top off his/her weekly benefit using accrued paid leave, such as PTO, vacation and/or sick time to supplement the paid family leave benefit up to 100% of the employee’s average weekly wage. An employer cannot require an employee to use accrued paid leave to top off the paid family leave benefit.

Employers will be responsible for monitoring and ensuring that the combined weekly sum of employer-provided paid leave benefits and paid family leave benefits does not exceed an employee’s average weekly wage.

Contribution rate

Effective January 1, 2024, the Massachusetts Paid Family and Medical Leave contributions rate will increase to 0.88% (0.63% in 2023) of eligible wages, up to the Social Security wage base ($168,600 in 2024).For a summary of the PFL law, see prior Benefit Beat articles here and here.

As a reminder, the program is funded by premiums paid by both employers and employees as described below:

  • Employers with 25 or more Massachusetts employees must remit the entire 0.88% contribution to the trust fund. Such employers may deduct 100% of the family leave contribution, and 40% of the medical leave contribution from employees. The employer must pay the remaining 60% of the medical leave contribution.
  • Employers with 24 or fewer Massachusetts employees are not obligated to pay the 60% employer share of the medical leave contribution. Such employers need only remit the remaining 40% employee share of the medical leave contribution, and 100% of the employee’s family leave contribution, all of which may be deducted from the wages of employees.

The maximum weekly benefit for 2024 will be $1,144.90 per week ($1,129.82 for 2023).


The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations. This information is provided as general guidance and may be affected by changes in law or regulation. This information is not intended to replace or substitute for accounting or other professional advice. You must consult your own attorney or tax advisor for assistance in specific situations. This information is provided as-is, with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.

Massachusetts’ Paid Family Leave allows Top off and Other Updateshttps://www.cbiz.com/Portals/0/Images/Massachusetts Paid Family Leave.jpg?ver=KM4Z0sQN7y3pRTAb6eFjrw%3d%3dBeginning November 1, 2023, employees will be permitted to top off his/her weekly benefit using accrued paid leave, such as PTO, to supplement the paid family leave benefit.2023-11-08T20:00:00-05:00Beginning November 1, 2023, employees will be permitted totop off his/her weekly benefit using accrued paid leave, such as PTO, tosupplement the paid family leave benefit.Regulatory, Compliance, & LegislativeEmployee Benefits ComplianceNo