{"id":19493,"date":"2019-09-27T09:30:18","date_gmt":"2019-09-27T13:30:18","guid":{"rendered":"https:\/\/gtm.com\/household\/?p=19493"},"modified":"2020-11-30T08:21:18","modified_gmt":"2020-11-30T13:21:18","slug":"comply-with-massachusetts-pfml","status":"publish","type":"post","link":"https:\/\/gtm.com\/household\/comply-with-massachusetts-pfml\/","title":{"rendered":"Massachusetts PFML Compliance Requirements for Household Employers"},"content":{"rendered":"<div id=\"attachment_19494\" style=\"width: 1034px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-19494\" class=\"size-large wp-image-19494\" src=\"https:\/\/gtm.com\/household\/wp-content\/uploads\/comply-massachusetts-pfml-1024x683.jpg\" alt=\"comply-massachusetts-pfml\" width=\"1024\" height=\"683\" srcset=\"https:\/\/gtm.com\/household\/wp-content\/uploads\/comply-massachusetts-pfml-980x654.jpg 980w, https:\/\/gtm.com\/household\/wp-content\/uploads\/comply-massachusetts-pfml-480x320.jpg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><p id=\"caption-attachment-19494\" class=\"wp-caption-text\">Starting October 1, 2019, all Massachusetts employers, including families with household help, will have new responsibilities under the state&#8217;s Paid Family and Medical Leave law. Here&#8217;s what you need to know to comply.<\/p><\/div>\n<p>All Massachusetts employers, including families that have hired an employee to work in their home, have new responsibilities under the state&#8217;s Paid Family and Medical Leave (PFML) law.<\/p>\n<h2>Determine your employee PFML contributions<\/h2>\n<p><strong><em>**For clients of GTM Payroll Services, please see below on how we&#8217;ll handle these contributions for you.**<\/em><\/strong><\/p>\n<p>Starting on October 1, 2019, you&#8217;ll be responsible for sending PFML contributions to the Department of Family and Medical Leave (DFML) on behalf of your employees.<\/p>\n<p>The total employee contribution for both family and medical leave is 0.378 percent of wages.<\/p>\n<ul>\n<li>The family leave contribution is 0.13 percent of wages<\/li>\n<li>The effective contribution for medical leave is 0.248 percent of wages (employees pay 40 percent of the 0.62 percent owed for medical leave).<\/li>\n<\/ul>\n<p>As a household employer, you are <em><strong>not<\/strong><\/em> required to pay the employer share (the remaining 60 percent) of the medical leave contribution since you have less than 25 workers.<\/p>\n<p>You may choose to cover all or a portion of your employee&#8217;s PFML contributions in order to reduce or eliminate the amounts owed by your employees.<\/p>\n<p>Use the <a href=\"https:\/\/calculator.digital.mass.gov\/pfml\/contribution\" target=\"_blank\" rel=\"noopener noreferrer\">Paid Family and Medical Leave Calculator<\/a> to determine your employee&#8217;s contribution.<\/p>\n<h2>Make PFML contributions<\/h2>\n<p>Contributions to PFML are made through MassTaxConnect.<\/p>\n<p>If you have a MassTaxConnect account, you\u2019ll need to <a href=\"https:\/\/www.mass.gov\/how-to\/how-to-register-for-paid-family-and-medical-leave-contributions-with-an-existing\" target=\"_blank\" rel=\"noopener noreferrer\">register for PFML contributions<\/a>.<\/p>\n<p>If you don\u2019t have an existing MassTaxConnect account, you\u2019ll need to <a href=\"https:\/\/mtc.dor.state.ma.us\/mtc\/_\/#1\" target=\"_blank\" rel=\"noopener noreferrer\">register for an account to make PFML contributions<\/a>.<\/p>\n<h2>Notify employees<\/h2>\n<p><a href=\"https:\/\/www.mass.gov\/doc\/employer-notice-for-a-workforce-with-fewer-than-25-covered-individuals\/download\" target=\"_blank\" rel=\"noopener noreferrer\">Download the Employer Notice<\/a> (word doc), complete the employer information, and provide this notice to your employees by September 30.<\/p>\n<p>Your employee will need to sign the acknowledgment page and you can keep the Employer Notice with your personnel files.<\/p>\n<p><a href=\"https:\/\/www.mass.gov\/doc\/paid-family-and-medical-leave-mandatory-workplace-poster\/download\" target=\"_blank\" rel=\"noopener noreferrer\">Download the Paid Family and Medical Leave workplace poster<\/a> (PDF) and display it in a highly visible location by September 30.<\/p>\n<h2>Complete quarterly report<\/h2>\n<p>You&#8217;ll need to complete your quarterly report and submit contributions for your employees for the calendar quarter (October &#8211; December) by January 31, 2020. The report will be filed through MassTaxConnect.<\/p>\n<h2>Using PFML benefits<\/h2>\n<p>Starting January 1, 2021, your employee can use PFML benefits to:<\/p>\n<ul>\n<li>Deal with their own serious medical condition<\/li>\n<li>Bond with their child during the first 12 months after the child\u2019s birth or the first 12 months after the placement of the child with them for adoption or foster care<\/li>\n<li>Deal with any qualifying exigency arising out of the fact that a family member is on active duty or has been notified of an impending call or order to active duty in the Armed Forces<\/li>\n<li>Care for a family member who is a covered service member with a serious injury or illness incurred or aggravated in the line of duty<\/li>\n<\/ul>\n<p>On July 1, 2021, your employee can claim benefits to:<\/p>\n<ul>\n<li>Care for a family member with a serious health condition<\/li>\n<\/ul>\n<p>The weekly benefit amount is calculated as a percentage of your employee\u2019s earnings and so will vary for each individual. The maximum benefit is $850 per week.<\/p>\n<p>Paid medical leave is capped at 20 weeks per benefit year while the maximum amount of paid family leave is 12 weeks per benefit year. The most an employee can take off, combining family and medical leave, is 26 weeks per benefit year.<\/p>\n<h2>For GTM Payroll Services\u2019 clients<\/h2>\n<p>If you are a client of GTM Payroll Services, we will automatically start deducting PFML contributions from your employee&#8217;s pay on October 1, 2019.<\/p>\n<p>If you&#8217;d like to pay your employee\u2019s contributions instead, email <a href=\"mailto:CustomerService@GTM.com\">CustomerService@GTM.com<\/a> or call (800) 929-9213.<\/p>\n<p>Also, employees who have a specific net pay may see a change in their take-home pay due to this new tax.<\/p>\n<h2>Additional information<\/h2>\n<p><a href=\"https:\/\/www.mass.gov\/guides\/employers-guide-to-paid-family-and-medical-leave\" target=\"_blank\" rel=\"noopener noreferrer\">A Guide to Paid Family and Medical Leave for Massachusetts Employers<\/a><\/p>\n<p><a href=\"https:\/\/massgov.service-now.com\/dfml\" target=\"_blank\" rel=\"noopener noreferrer\">Contact the Department of Family and Medical Leave<\/a><\/p>\n<h2>GTM can help<\/h2>\n<p>Massachusetts is just the latest state in a growing trend to adopt paid family and medical leave benefits for employees. It&#8217;s just another of the nuances that makes household employment complex and non-compliance costly even if you unintentionally violated the law. GTM can help you stay compliant and avoid fines and penalties. Give us a call at (800) 929-9213 for a free, no-obligation consultation. We&#8217;ll manage your nanny payroll and taxes for you without the risks, hassles or worries of doing it yourself.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Starting October 1, all Massachusetts employers, including families that have hired an employee to work in their home, have new responsibilities under the state&#8217;s Paid Family and Medical Leave law. Here&#8217;s what you need to know.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[81,109],"tags":[39,279,280],"class_list":["post-19493","post","type-post","status-publish","format-standard","hentry","category-domestic-workers-rights","category-labor-laws","tag-massachusetts","tag-paid-family-and-medical-leave","tag-pfml"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Complying with Massachusetts PFML as a Household Employer<\/title>\n<meta name=\"description\" content=\"All Massachusetts employers, including families with household help, have new responsibilities under the state&#039;s PFML law. 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