Skip to main content

Nixon Peabody LLP

  • People
  • Capabilities
  • Insights
  • About
Trending Topics
    • People
    • Capabilities
    • Insights
    • About
    • Locations
    • Events
    • Careers
    • Alumni
    Practices

    View All

    • Affordable Housing
    • Community Development Finance
    • Corporate & Finance
    • Cybersecurity & Privacy
    • Entertainment & Media
    • Environmental
    • Franchising & Distribution
    • Government Investigations & White Collar Defense
    • Healthcare
    • Intellectual Property
    • International Services
    • Labor, Employment, and Benefits
    • Litigation
    • Private Wealth & Advisory
    • Project Finance
    • Public Finance
    • Real Estate
    • Regulatory & Government Relations
    Industries

    View All

    • Aviation
    • Cannabis
    • Consumer
    • Energy
    • Financial Services
    • Healthcare
    • Higher Education
    • Infrastructure
    • Manufacturing
    • Nonprofit Organizations
    • Real Estate
    • Sports & Stadiums
    • Technology
    Value-Added Services

    View All

    • Alternative Fee Arrangements

      Developing innovative pricing structures and alternative fee agreement models that deliver additional value for our clients.

    • Continuing Education

      Advancing professional knowledge and offering credits for attorneys, staff and other professionals.

    • Crisis Advisory

      Helping clients respond correctly when a crisis occurs.

    • DEI Strategic Services

      Providing our clients with legal, strategic, and practical advice to make transformational changes in their organizations.

    • eDiscovery

      Leveraging law and technology to deliver sound solutions.

    • Environmental, Social, and Governance (ESG)

      We help clients create positive return on investments in people, products, and the planet.

    • Global Services

      Delivering seamless service through partnerships across the globe.

    • Innovation

      Leveraging leading-edge technology to guide change and create seamless, collaborative experiences for clients and attorneys.

    • IPED

      Industry-leading conferences focused on affordable housing, tax credits, and more.

    • Legal Project Management

      Providing actionable information to support strategic decision-making.

    • Legally Green

      Teaming with clients to advance sustainable projects, mitigate the effects of climate change, and protect our planet.

    • Nixon Peabody Trust Company

      Offering a range of investment management and fiduciary services.

    • NP Capital Connector

      Bringing together companies and investors for tomorrow’s new deals.

    • NP Second Opinion

      Offering fresh insights on cases that are delayed, over budget, or off-target from the desired resolution.

    • NP Trial

      Courtroom-ready lawyers who can resolve disputes early on clients’ terms or prevail at trial before a judge or jury.

    • Social Impact

      Creating positive impact in our communities through increasing equity, access, and opportunity.

    • Women in Dealmaking

      We provide strategic counsel on complex corporate transactions and unite dynamic women in the dealmaking arena.

    1. Home
    2. Insights
    3. Alerts
    4. Massachusetts Paid Family and Medical Leave – workforce notice and exemption applications

      Alerts

    Alert / Employment

    Massachusetts Paid Family and Medical Leave – workforce notice and exemption applications

    May 10, 2019

    LinkedInX (Twitter)EmailCopy URL

    By Jeffrey Gilbreth

    The Department of Family and Medical Leave continues to release information and guidance regarding the Massachusetts Paid Family and Medical Leave Act. By June 30, employers must provide Massachusetts employees and 1099-MISC contractors with written notice regarding PFML and must hang a PFML poster in its Massachusetts facilities. Also, employers can now apply for private plan exemptions.

    The Department of Family and Medical Leave (“DFML”) has continued to release information and guidance regarding the Massachusetts Paid Family and Medical Leave Act (“PFML”). Our previous alert about PFML can be found here.

    Here are the highlights of the recent developments:

    • The DFML announced on May 1 a delay of the previously announced workforce notification deadline from May 31, 2019, until June 30, 2019.
    • The DFML opened the application window for exemptions on April 29 for employers who wish to pursue a private plan exemption.
    • The DFML also extended the deadline by which employers can apply for an exemption from first quarter (July 1, 2019–September 30, 2019) contributions until September 20, 2019.

    Set forth below are additional details about each of these developments.

    Workforce notice

    By June 30, employers must provide Massachusetts employees and 1099-MISC contractors with written notice regarding PFML and must hang a PFML poster in its Massachusetts facilities. The DFML has released sample notices for both employees and contractors, and it has also released a sample workplace poster. Employers should hang the poster as soon as possible in their Massachusetts facilities where similar workforce/human resources notices are posted.

    Employers can customize these sample notice forms—for example, an employer can remove the section of the form and the associated check boxes regarding a private plan exemption if the employer is not pursuing a private plan exemption. If an employer elects to customize sample notice forms, the following information is required to be included:

    • An explanation of the availability of family and medical leave benefits
    • The employee’s contribution amount and obligations
    • The employer’s contribution amount and obligations
    • The employer’s name and mailing address
    • The employer identification number assigned by DFML
    • Instructions on how to file a claim for family and medical leave benefits
    • The mailing address, e-mail address and telephone number of DFML

    Employers must collect from each individual to whom it provides notice a signed acknowledgement of receipt of the notice (or note the individual’s refusal to sign the acknowledgement). Employers should consider imposing an internal deadline for all notice recipients to return a signed acknowledgement and ensure that acknowledgements are tracked and collected. Employers should follow-up with any individual who does not respond.

    The poster and notices must be provided in English and each language other than English that is the primary language of five or more employees, provided that such other language is one of the 12 languages into which the sample notices and posters have been translated by the DFML.

    Exemption applications

    On April 29, the DFML released the exemption application, which is located on MassTaxConnect. The DFML also released a document that lists all of the questions an applicant will be asked when applying for an exemption.

    Employers can apply for an exemption for the medical leave payroll tax contribution, the family leave payroll tax contribution or both contributions if their private plan satisfies all of the terms and conditions set forth in the law and regulations. Many employers are finding their current plans do not meet or exceed those terms and conditions, and are concluding that updating or amending their policies, insurance policies and procedures is proving to be more burdensome and costly than expected.

    Employers applying for an exemption will complete the application questionnaire on MassTaxConnect and will immediately receive a conditional approval, or a denial. If a conditional approval is received, the employer will then be required to submit follow-up documentation of their private plan details, which the DFML will review. DFML will then make a final determination regarding the employer’s application for an exemption. Once an exemption is approved, the exemption will be in effect for one calendar year. Applications for the first quarter (beginning July 1, 2019) have been extended until September 20, 2019. Employers can reapply annually for an exemption, and all approved private plans are subject to audits throughout the year.

    Next steps

    To ensure compliance with the PFML, all employers with Massachusetts workers should take the following actions:

    • Hang the required workplace poster in a conspicuous location by June 30, 2019
    • Prepare a notice to all W2 employees and 1099-MISC contractors and ensure this is sent by June 30, 2019.
    • Collect acknowledgements from all notice recipients.
    • For employers considering an exemption, review current policies, procedures and benefits; identify any changes required; and complete the application on MassTaxConnect by September 20, 2019.
    • For employers not pursuing an exemption, prepare for the payroll taking effect on July 1, 2019.

    Nixon Peabody labor & employment attorneys are available to assist you in navigating these updates in Massachusetts law.

    Locations

    Boston

    Practices

    Labor, Employment & BenefitsWage-Hour Compliance & LitigationWorkplace Policies, Procedures & Training

    Insights And Happenings

    • Article

      Fall 2019 Labor & Employment Webinar Series Recordings: Paid Family and Medical Leave: What MA, CA, DC, NJ, and NY employers need to know

      Nov 20, 2019
    • Alert

      Massachusetts Paid Family and Medical Leave Act — updates

      July 1, 2019
    • Alert

      As more and more states implement paid leave laws, will mandated vacation become the new normal?

      June 18, 2019
    The foregoing has been prepared for the general information of clients and friends of the firm. It is not meant to provide legal advice with respect to any specific matter and should not be acted upon without professional counsel. If you have any questions or require any further information regarding these or other related matters, please contact your regular Nixon Peabody LLP representative. This material may be considered advertising under certain rules of professional conduct.

    Subscribe to stay informed of the latest legal news, alerts, and business trends.Subscribe

    • People
    • Capabilities
    • Insights
    • About
    • Locations
    • Events
    • Careers
    • Alumni
    • Cookie Preferences
    • Privacy Policy
    • Terms of Use
    • Accessibility Statement
    • Statement of Client Rights
    • Purchase Order Terms & Conditions
    • Nixon Peabody International LLC
    • PAL
    © 2025 Nixon Peabody. All rights reserved