Beginning January 1, 2025, the Massachusetts Paid Family and Medical Leave contribution rate will remain the same as 2024 at .88% of eligible wages up to the Social Security wage base ($176,100 in 2025).
The Department of Paid Family and Medical Leave webpage has been updated to reflect that the maximum weekly benefit amount for 2025 will be $1,170.64 ($1,144.90 in 2024).
As a reminder:
- 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 law requires employers to provide written notice of the new contribution rate 30 days in advance of the rate change. Since there is no change in the contribution rate, the employer is not required to notify current employees, however, the employer may choose to do so.
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