What Does MA PFML Mean on a W2 Statement?
Understand the "MA PFML" entry on your W2. Get clear insights into this specific financial record and what it signifies for taxpayers.
The “MA PFML” entry on your W2 statement refers to the Massachusetts Paid Family and Medical Leave program. This state-mandated initiative provides paid time off for eligible workers who need to step away from their jobs for certain family or medical reasons.
MA PFML Contributions Explained
The “MA PFML” line on your W2 reflects the contributions, essentially payroll taxes, that fund this statewide program. The program is specifically designed to offer financial support during periods when individuals cannot work due to qualifying personal or family health events.
Both employees and employers contribute to the MA PFML fund, although the employee’s share is typically withheld directly from their wages. For employers with 25 or more covered individuals, the total contribution rate for 2025 is 0.88% of eligible wages. This rate is divided, with 0.70% allocated to medical leave and 0.18% to family leave. Employers are responsible for at least 60% of the medical leave cost (0.42%), while employees can have up to 40% (0.28%) deducted from their wages for medical leave. The entire family leave portion (0.18%) can be deducted from employee wages.
Employers with fewer than 25 covered individuals are not required to contribute their share to the medical or family leave portions, meaning their total effective contribution rate is 0.46% of eligible wages, which is entirely from the employee’s wages (0.28% for medical leave and 0.18% for family leave). Contributions are capped annually by the Social Security wage base limit, which is expected to be $176,100 for 2025. These amounts represent contributions to a state fund and are not considered taxable income or a refundable amount for the employee.
Understanding MA PFML Benefits
The MA PFML program provides two primary types of paid leave: medical leave and family leave. Medical leave is available for an employee’s own serious health condition that prevents them from working for more than three consecutive days. This includes conditions requiring an overnight hospital stay, multiple treatments by a healthcare provider, or ongoing treatment with a healthcare plan.
Family leave encompasses several scenarios, such as bonding with a new child (through birth, adoption, or foster care placement), caring for a family member with a serious health condition, or managing qualifying exigencies related to a family member’s military deployment. A “family member” can include a spouse, domestic partner, child, parent, grandchild, grandparent, or sibling, among others. To be eligible for benefits, individuals typically must have earned at least $6,000 in wages during the past four calendar quarters and earned at least 30 times the weekly benefit amount they are eligible to receive.
Eligible individuals can take up to 20 weeks of medical leave for their own condition, up to 12 weeks of family leave for most reasons, and up to 26 weeks of family leave to care for a service member. The total combined leave an individual can take in a benefit year is capped at 26 weeks. Benefit payments are calculated as a percentage of your average weekly wage, up to a maximum weekly benefit amount, which is $1,170.64 for 2025.
Applying for MA PFML Benefits
The application process for MA PFML benefits is primarily managed through the Massachusetts Department of Family and Medical Leave (DFML) online portal. It is recommended to apply as soon as reasonably possible, and applications can be submitted up to 60 days before the anticipated start of leave. Before applying, it is advisable to communicate your leave plans with your employer, ideally providing at least 30 days’ notice if circumstances permit.
When submitting your application, you will need to provide specific personal and employer information. This typically includes proof of identification, such as a driver’s license, your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and your employer’s Federal Employer Identification Number (EIN). Depending on the type of leave, you will also need supporting documentation, such as medical certification from a healthcare provider for medical leave or a birth certificate, adoption papers, or foster care placement records for family leave related to a new child. You will also need to provide your bank account information for direct deposit of benefits.
After submitting your application, the DFML will notify your employer. The DFML aims to make a decision on your application within 14 calendar days of receiving all necessary documentation. If your application is approved, you will receive notifications regarding your payment schedule.