What you need to know about the new Massachusetts Paid Family & Medical Leave law

What is it?

In 2018, Massachusetts signed into law a statute that provides paid family and medical leave (PFML) benefits to all Massachusetts workers. This new law establishes a system for paid family leave of up to 12 weeks to care for a family member, and up to 20 weeks for your own illness.

When does it go into effect?

The tax that will pay for paid leave will go into effect in 2019. As of the time this blog was posted, the tax (which was originally stated to begin July 1, 2019) will begin on October 1, 2019. We will keep our clients and followers updated as any additional details or changes emerge.

What kinds of employers are affected?

All Massachusetts employers that employ one or more Massachusetts workers, including contractors and “gig economy” employers.

Who is eligible for benefits?

  • All Massachusetts W-2 employees (full-time, part-time, seasonal, union-represented or not, any age)
  • All Massachusetts 1099-MISC contractors. An MA 1099-MISC contractor is an individual who resides and performs services in Massachusetts for whom you are required to report payment for services on IRS Form 1099-MISC (Reminder: a contractor is considered a 1099-MISC contractor if you paid them at least $600 in the tax year)
  • A former employees who met the financial eligibility requirements and all employment in MA at the time of separation, and has not been separated for more than 26 weeks

Who pays for these benefits?

If your workforce included an average of 25 or more covered individuals last year, you are required to pay:

  • 60% of the medical leave contribution (0.52% of a covered individual’s gross pay)
  • 0% of the family leave contribution (0.11% of a covered individual’s gross pay)

You can deduct the rest of the remitted contribution from your covered individual’s wages.

If your workforce included an average of fewer than 25 covered employees last year, you are not required to pay the 60% of the medical leave contribution and can deduct all of the rest from the covered individual’s wages.

What can PFML benefits be used for?

  • Family leave (12 weeks with exception):
    • Bond with child during first 12 months after birth or after placement for adoption or foster care
    • Qualifying exigency arising out of active duty or notification of impending call or order to active duty of a family member
    • To care for a family member who is a covered service member (26 weeks)
    • To care for a family member with a serious health condition
  • Medical leave
    • Serious health condition of:
      • Covered employee
      • Spouse
      • Domestic Partner
      • Child
      • Parent, Parent of Spouse, Parent of Domestic Partner
      • Person who stood in loco parentis to the employees when he/she was a child
      • Grandchild
      • Grandparent
      • Sibling

Compliance with this law is considered the employer’s responsibility. Make sure you’re up-to-date on this law and have taken the necessary steps to prepare for it to go into effect.

We are providing an implementation service to clients to set them up to comply with this law.

To schedule a meeting with us and ensure you are prepared, email us at info@stratligninc.com.


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Justice Bragg

Business Development Specialist, Florida

At work, Justice is passionate about helping the team make decisions and connections that propel the business forward. He prioritizes client satisfaction by serving as a medium to facilitate communication to the proper channels making sure every issue is properly addressed.

Outside of work, Justice enjoys exercising by going to the gym and playing pickleball with his friends. He is a self-proclaimed foodie who can’t say no to trying a new restaurant, sometimes even immediately regretting it.

Zachary Williams

Staff Accountant, Florida

At Level Accounting, Zach is responsible for bookkeeping & payroll. He is dedicated to ensuring financial success for our clients.

Beyond the office walls, Zach’s weekends are filled with adventure, whether he’s exploring Florida’s hidden gems with his wife or battling it out in tournaments. When it’s time to unwind, you’ll find him at the movies or casting his line out for a relaxing fishing session.

Melanie Jerome, MBA


Meet Melanie J, one of our senior staff accountants! Melanie ensures your financial health with precision and expertise. Beyond the office, she’s a true crime enthusiast who loves traveling and outdoor adventures. Whether she’s balancing books or exploring new trails, MJ’s dedication and skill set the standard for excellence in our team.

Seren Lunsford, MBA


Meet Seren, one of our dedicated staff accountants here at level accounting! She is responsible for bookkeeping & payroll. Outside of the office, you can find her on the sidelines of a soccer pitch, karting track, or baseball diamond, cheering on her two active boys. Seren is also a proud owner of two gentle giants, her beloved Great Danes. In her downtime, she channels her creativity into baking and decorating sugar cookies, always eager to experiment with new baked goods ideas and recipes. With her expertise in accounting and her passion for family, pets, and baking, Seren brings a unique blend of professionalism and warmth to our team.

Ivette Rivera


Ivette Rivera is our Executive Assistant at Level Accounting, juggling schedules and keeping things running smooth.

When she’s not crushing it at work, Ivette is an avid participant in her church community. As a mom, she’s all about those quality moments, whether it’s baking up a storm, hitting the water for some kayaking fun, or just chilling with a good book or binge-worthy show. And let’s not forget her partners in crime at home: Harley Quinn, the fridge-raiding pit bull, and Atlas, the cat who rules the roost. Ivette’s all about that balance between work hustle and personal bliss.