Massachusetts Paid Family & Medical Leave
The 2026 contribution is 0.88% for employers with 25 or more covered individuals.
The rule
Mass.gov says employers with 25 or more covered individuals must send a 2026 contribution of 0.88 percent of eligible wages. Of that, family leave is 0.18 percent and can be withheld in full from the employee. Medical leave is 0.70 percent in total: up to 0.28 percent from the employee and 0.42 percent from the employer. Employers with fewer than 25 covered individuals send an effective 0.46 percent in 2026 (0.18 percent family and 0.28 percent medical), and they have no employer share of medical leave.
What employers must do
Use the headcount of covered individuals, not a rough staff list. Withhold only the employee share the chart allows. The page says Chapter 101 of the Acts of 2026 moves the employer contribution from medical leave to family leave on January 1, 2027. For a large employer in 2027, the employee share of family leave is up to 0.28 percent and the employer pays 0.42 percent, while medical leave of 0.18 percent can be withheld in full from the employee. The page still lists a 0.46 percent effective rate for smaller employers in 2027.
Effective dates
2026 rates apply to wages earned on or after January 1, 2026. The family and medical split changes on January 1, 2027. The page does not show a change to the 0.88 percent total for large employers.
What this means for BOSS partners and associates
BOSS is often the employer of record for the associate. Wage, break, leave, posting, and tax rules usually follow the state where the associate works. Tell BOSS that state before the assignment starts. Associates should record every hour worked on the timesheet. Do not promise a pay practice, a leave bank, or a posting the statute does not require.
Questions? Contact BOSS Support at support@backofficenow.com.
Sources
This article is general information, not legal advice. Laws change; check with BOSS Support or your own counsel for your situation.