Massachusetts PFML Tax Codes and Contribution Rates

Employee contributions

Employee (EE) contributions are deducted using two tax codes:

• MAEEPFLEE — MA EE PAID FAMILY LEAVE
• MAEEPMLEE — MA EE PAID MEDICAL LEAVE

In most cases, these tax types should be set to calculate the system rates.

If the client chooses to pay a portion of the EE taxes on their employees' behalf, rather than deduct the full amounts, you will also need to add the following tax codes:

• MAERPFLEE — MA ER PAID PORTION OF EE PFL
• MAERPMLEE — MA ER PAID PORTION OF EE PML

In this case, enter the rates for all 4 tax types according to how the client has chosen to split the contributions. The totals of both PFL codes and both PML codes must equal the current year's tax rates.

Note: The system rates for MAERPFLEE and MAERPMLEE are 0.

Employer contributions

Employers with 25 or more subject employees are required to pay an employer (ER) share of Medical Leave tax:

• MAERPML — MA EMPLOYER PAID MEDICAL LEAVE

This tax type should be set to calculate at the system rate. If the client is no longer subject to the ER tax or it was added in error, override the rate to 0%.

Setup examples

The following setup examples are based on 2024 tax rates.

Important: These examples use 2024 tax rates. Confirm the current year's rates before completing setup.

More information

https://www.mass.gov/info-details/paid-family-and-medical-leave-employer-contribution-rates-and-calculator#2024-

Frequently asked questions

How many tax codes do I need for Massachusetts PFML?

Clients may need up to 5 tax codes enabled to properly support their MA PFML calculations. Employee contributions use MAEEPFLEE and MAEEPMLEE, the employer-paid portion of the employee tax uses MAERPFLEE and MAERPMLEE, and the employer medical leave share uses MAERPML.

Which employers have to pay the employer share of Massachusetts PFML?

Employers with 25 or more subject employees are required to pay an employer share of the Medical Leave tax, using the MAERPML tax code. That tax type should be set to calculate at the system rate.

What do I do if the employer wants to cover part of the employee contribution?

Add the MAERPFLEE and MAERPMLEE tax codes and enter the rates for all four employee-related tax types according to how the client has chosen to split the contributions. The totals of both PFL codes and both PML codes must equal the current year's tax rates.

What are the system rates for MAERPFLEE and MAERPMLEE?

The system rates for MAERPFLEE and MAERPMLEE are 0, so you must enter the split rates yourself when the employer covers part of the employee contribution.

What if a client is no longer subject to the employer medical leave tax?

If the client is no longer subject to the employer tax, or the MAERPML code was added in error, override the rate to 0%.

Massachusetts PFML contribution rate splits (2024 rates as shown in the source)

Employers with 25 or more covered individuals

Must send DFML a contribution of 0.88% of eligible wages. The contribution can be split between covered individuals' payroll or wage withholdings and an employer contribution.

Employers with fewer than 25 covered individuals

Must send an effective contribution rate of 0.46% of eligible wages. The rate is lower because small employers are not required to pay the employer share of the medical leave contribution. Small employers must send the funds withheld from covered individuals' wages but are under no obligation to contribute themselves, though they may elect to cover some or all of the covered individuals' share.