Massachusetts Paid Family and Medical Leave (PFML) FAQs
What is Paid Family and Medical Leave (PFML) in Massachusetts?
Massachusetts Paid Family and Medical Leave (PFML) is a state program that provides job-protected, paid time off for qualifying family and medical reasons. It offers wage replacement while employees take leave for their own serious health condition, to care for a family member, to bond with a new child, or for certain military-related events.
Who is eligible for Massachusetts PFML?
Most employees who work in Massachusetts, including full-time, part-time, seasonal workers, and covered contract workers, are eligible if they meet the state’s earnings requirements and have a qualifying reason for leave. Self-employed individuals may opt in. Certain government entities and exempt employers may choose whether to participate.
What are qualifying reasons for PFML?
You can take PFML for:
Your own serious health condition (including pregnancy/childbirth care)
Caring for a family member with a serious health condition
Bonding with a new child after birth, adoption, or foster placement
Caring for a family member injured while serving in the military
Managing affairs related to family military deployment
How much paid leave time can I take?
Eligible workers can take up to 26 weeks of paid leave in a benefit year (which lasts 52 consecutive weeks from the Sunday before your first leave day). This includes up to 20 weeks of medical leave, up to 12 weeks of family leave, and up to 26 weeks for certain military caregiver scenarios.
How much does PFML pay?
There is a maximum weekly benefit that adjusts annually (for example, about $1,170.64 in 2025).
When should I apply for PFML?
You can apply for PFML as early as 60 days before your planned leave. If leave is unexpected, you can also apply after it begins, but benefits may be reduced if you apply more than 90 days after your leave starts.
Is there a waiting period before benefits begin?
Yes. In most cases, there is a 7-calendar-day waiting period before PFML payments begin, and that period counts against your total available leave. You may choose to use accrued PTO during the waiting period.
Can PFML be used intermittently?
Yes. PFML can accommodate intermittent leave or reduced schedules when certified and appropriate, for example, for ongoing treatment or ongoing care needs.
Does PFML include job protection?
Yes. PFML provides job protection. Your employer must restore you to your previous position or an equivalent one with the same pay and benefits when your leave ends, and employers cannot retaliate for taking PFML.
Can employers require employees to use PTO first?
No. Employers cannot require employees to use vacation, sick, or personal time before or during PFML. However, you can voluntarily use PTO to “top off” your PFML benefit so that your total weekly pay equals your regular earnings.
How is PFML funded?
PFML is funded through payroll contributions shared between employers and employees. Some small employers may pay only the employee share. Employers must notify employees about contribution rates and PFML benefits.
Do unused PFML benefits carry over?
PFML benefits are granted within a benefit year and do not automatically carry over beyond that period. Each employee’s benefit year is based on when they first use PFML.
Can self-employed individuals get PFML benefits?
Yes. Self-employed workers who opt into the PFML program through the state tax system can qualify for PFML benefits if they meet eligibility requirements and contribute to the program.
Do I pay taxes on PFML benefits?
PFML benefits may be subject to federal and state income tax, depending on IRS rules and individual tax situations. Tax guidance on PFML benefits may follow evolving IRS guidance.
How does PFML differ from FMLA?
PFML is state-paid, partially wage-replaced leave in Massachusetts. FMLA is a federal unpaid, job-protected leave that also provides job protections but does not guarantee paid benefits. Both provide job protection for qualifying reasons, but the benefits and coverage rules differ.
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