At the start of 2024, the Massachusetts Department of Family and Medical Leave (“DFML”) released a new version of its Paid Family and Medical Leave (“PFML”) poster as well as a new employee notice form and updated rate sheet. 

2024 PFML Workplace Poster

The newly issued poster reflects updated contribution and benefit amounts that became effective January 1, 2024.  The poster, which can be found here, must be posted in locations where employees will be able to read it, and should be shown in English as well as in any other language spoken by at least 5 employees in the workplace, to the extent the translation is available from DFML.

Employers with a private plan exemption under the PFML must now specifically identify on the poster the name of the private insurer, and the insurer’s mailing address, phone number and website, and must also indicate whether the private plan is for medical or family benefits, or both.  With many employees now working in a remote capacity, it is also recommended that employers provide the poster via an electronic format or post it on the company’s intranet, if available.

2024 PFML Employee Notice Forms

The DFML also released a new version of the employee notice for 2024, which can be found here for employers with 25 or more employees, here for employers with less than 25 employees and here for self-employed individuals.  These newly issued employee notice forms address the legislative change that allow employees the ability to “top off” their PFML paid benefits by using employer provided paid leave benefits.  The notice makes it clear that the employee’s combined weekly wages from PFML and the employer benefit can never exceed the employee’s individual average weekly wages.  The notice expressly provides that:  “[e]mployers are also responsible for managing any payments made to an employee that exceed the employee’s IAWW.  The Department is not involved in the repayment process for top off overages.  This process is solely the responsibility of the employer and the employee.”  It is anticipated that the DFML will issue new regulations regarding this “top off” right at some point in 2024.

Employers are required to provide all new hires with a copy of the PFML employee notice within 30 days of hire.  Like the poster, the employee notice must be provided in English, or where applicable, in the language that is used by 5 or more employees in the workplace, to the extent the translation is available from DFML.  Employees must acknowledge receipt of the notice, a copy of which the employer should retain to show proof of compliance with PFML law.

2024 PFML Contribution Rate Sheets

The DFML has also issued new contribution rate sheets for 2024 PFML benefits.  For employers with 25 or more employees (rate sheet found here), the family leave contribution for 2024 is 0.18% of eligible wages and the medical leave contribution for 2024 is 0.70% of eligible wages, for a total of 0.88%, reflecting an increase in the total contribution rate from 2023 of 0.15% of eligible wages.  Employers are responsible for sending contributions to the DFML for all employees.

Employers with 25 or more employees are required to pay a minimum of 60% of the medical leave contribution rate, but remain able to deduct up to 40% of the medical leave contribution from the employee’s wages and up to 100% of the family leave contribution from the employee’s wages, although employers are not required to do so and may instead elect to voluntarily contribute a greater amount of these contributions on behalf of employees.

For employers with fewer than 25 employees, the family leave contribution rate for 2024 is 0.18% of eligible wages and the medical leave contribution rate for 2024 is 0.28% of eligible wages, for a total of 0.46% of total eligible wages, reflecting an increasing in the total contribution rate from 2023 of 0.142%  (rate sheet found here).  Small employers (those with fewer than 25 covered workers) are responsible for remitting the funds withheld from their employees’ paycheck but do not need to contribute to either the family or medical leave.  If the employer elects to pay all or some of the covered individuals’ share, the employer may do so, but the employer is under no obligation to contribute.

Employer Takeaways

Employers should ensure they have posted the correct 2024 poster and are using the correct employee notice forms and rate sheets.  Employers should review their Massachusetts PFML policies to ensure they reflect the correct information and that they are not outdated, and in particular, ensure that the policies have been updated to reflect the new employee right to “top off” their MA PFML benefits with employee provided paid leave benefits in accordance with the new legislation.  Employers may also want to review the applicable paid time off benefits (vacation, sick, PTO) to ensure that those policies contain the correct language to allow employees to use the time to “top off” PFML.