Paid Family Medical Leave (PFML) is a state-offered benefit for anyone who works in Massachusetts and is eligible to take up to 26 weeks of paid leave for medical or family reasons. PFML is funded through a Massachusetts tax, and is separate from both the federally-mandated benefits offered by the Family Medical Leave Act (FMLA) and from leave benefits that may be offered by your employer.
PFML is a tax of no greater than 0.75% of your eligible wages paid by you and, potentially, your employer. The amount will vary depending on how much is being contributed by each party.
Employers reporting year-end PFML contributions on both Form W-2 Wage and Tax Statement and Form 1099-MISC Miscellaneous Income should report contributions on Box 14 for W-2s and Box 16 for 1099-MISC. In both cases, the boxes should read "MAPFML".
If your PFML contributions or the amount of PFML contributions withheld on your behalf during the tax year exceeded the maximum PFML contribution amount, or you are self-employed and your contributions were made based on your gross earnings and did not take into account your business expenses, you may have excess PFML contributions that entitle you to seek a credit on your individual tax return, subject to certain requirements.
Entry of these amounts will be available to you when completing your Federal return and will automatically come over to your Massachusetts return to calculate any potential excess contributions.
For additional information about Massachusetts PFML, please visit the following topics from the Massachusetts Department of Revenue website:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.