Massachusetts — Leave Laws

The statutory foundation for Massachusetts’s Paid Family and Medical Leave (PFML) is established in Massachusetts General Laws chapter 175M (added by St. 2018, c. 121), which authorizes the Department of Family and Medical Leave (DFML) to administer payroll-funded family and medical leave benefits, sets contribution and benefit schedules, and defines key terms and eligibility standards.

A material amendment relevant to statutory coverage occurred through Acts of 2023, chapter 55. Effective for claims filed on or after November 1, 2023, this amendment revised section 3 of chapter 175M to clarify that “any accrued sick or vacation pay or other paid leave provided under an employer policy, including, but not limited to, any leave provided under a collective bargaining agreement,” is now explicitly included for PFML coordination purposes. This revision expands the scope of what counts as employer-provided leave in determining PFML eligibility and coordination with employer leave policies.

No further amendments or statutory changes affecting the base coverage or operational foundation of PFML have been enacted since this 2023 change, as confirmed by both the DFML website and the Massachusetts General Court statute database.

Human confirmation status: Not yet human confirmed — recommend review by a SALT manager to ensure that all policy documents and internal training reflect the 2023 amendment.

Source: Acts of 2023, ch. 55 Source: M.G.L. c. 175M

Massachusetts PFML replaces wages using a two-tier formula under M.G.L. c. 175M § 3(b)(1). The employee’s individual average weekly wage (IAWW) is replaced at 80% for the portion at or below 50% of the state average weekly wage (SAWW), and at 50% for any amount above 50% of the SAWW. The weekly benefit is capped at 64% of the SAWW, with the cap, and the underlying SAWW, recalculated each year by the Department of Unemployment Assistance (DUA).

DUA and DFML publish the official SAWW and PFML maximum benefit each fall for the upcoming year. As of July 5, 2026, the official 2026 numbers (SAWW and PFML benefit cap) have not been published at DUA or DFML’s primary authority sources. These annual figures are typically posted by DUA and adopted by DFML for statewide use.

Readers should confirm the most recent PFML benefit cap and SAWW at DUA’s annual determination page or DFML’s annual benefit update. For 2026-specific numbers, see the official tables at: Source: DUA annual SAWW determination Source: DFML annual PFML benefit update

Unable to confirm as of 2026-07-05.

Massachusetts General Laws chapter 149, § 148C requires employers to provide earned sick time to employees who work in the Commonwealth. The accrual rate is one hour of earned sick time for every 30 hours worked. Employees begin accruing on their first day of actual work (or July 1, 2015, the law's effective date, whichever is later), but may not use accrued time until the 90th calendar day following commencement of employment. After the 90-day waiting period, employees may use earned sick time as it accrues.

Annual cap and carryover

Employees may use up to 40 hours of earned sick time per calendar year. Under M.G.L. c. 149, § 148C(d)(7), unused hours may be carried over to the next calendar year up to 40 hours, but employees are not entitled to use more than 40 hours in any single calendar year. An employee who carries over 40 hours and then accrues additional time during the year will have a bank exceeding 40 hours but may only use 40 hours in that year. Employers are not required to pay out unused earned sick time upon separation.

Paid versus unpaid sick time — 11-employee threshold

Employers with an average of 11 or more employees on the payroll during the preceding benefit year must provide paid earned sick time; employers with 10 or fewer employees must provide earned sick time but it may be unpaid. The employee count includes all employees performing work for compensation on a full-time, part-time, seasonal, or temporary basis. For paid earned sick time, compensation is at the same hourly rate the employee earns at the time the sick time is used, not less than the effective state minimum wage.

Exempt employee accrual assumption

Employees who are exempt from overtime requirements under 29 U.S.C. § 213(a)(1) of the Fair Labor Standards Act are assumed to work 40 hours per workweek for accrual purposes, unless their normal workweek is less than 40 hours, in which case accrual is based on the actual normal workweek.

Qualifying uses

Earned sick time may be used to:

1. Care for the employee's own physical or mental illness, injury, or medical condition that requires home care, professional medical diagnosis or care, or preventative medical care;
2. Care for the employee's child, spouse, parent, or parent of a spouse who is suffering from a physical or mental illness, injury, or medical condition requiring home care, professional medical diagnosis or care, or preventative medical care;
3. Attend the employee's routine medical appointment or a routine medical appointment for the employee's child, spouse, parent, or parent of spouse;
4. Address the psychological, physical, or legal effects of domestic violence; and
5. As of November 21, 2024 (St. 2024, c. 186, § 42), address the employee's own physical and mental health needs, and those of the employee's spouse, if the employee or spouse experiences pregnancy loss or a failed assisted reproduction, adoption, or surrogacy.

Increment and documentation

Earned sick time must be used in hourly increments or the smallest increment the employer's payroll system uses to account for absences or use of other time, whichever is smaller. Under 940 C.M.R. 33.06(2), employers may require reasonable documentation signed by a health care provider indicating the need for earned sick time for absences exceeding 24 consecutively scheduled work hours or for absences of three or more consecutive workdays. Employers may not require that the documentation explain the nature of the illness or the details of domestic violence. Required documentation must be submitted within seven days of the absence; the employer may not delay the taking of earned sick time or delay pay for the period in which earned paid sick time was taken on the basis that certification has not yet been received.

Source: M.G.L. c. 149, § 148C

Source: 940 C.M.R. 33.00

Source: St. 2024, c. 186, § 42

Massachusetts Paid Family and Medical Leave (PFML) imposes a mandatory 7-calendar-day waiting period (sometimes labeled an "unpaid waiting week") before wage replacement benefits begin. This 7-day period is counted against, and reduces, the worker's total available PFML entitlement for the benefit year, but no PFML benefits are paid for those first seven days. The waiting period applies to every new application for medical or family leave, even when multiple PFML leaves occur within a benefit year, unless an exception applies.

Statutory authority: Under M.G.L. c. 175M, § 3(b)(3), “no family or medical leave benefits shall be payable during the first 7 calendar days of such leave.” This period is not paid, but it does count as leave taken.

Key exception — medical leave transitioning to bonding leave: The only statutory exception arises where an employee first takes PFML for the employee's own medical condition related to pregnancy or childbirth and, immediately following that, takes PFML to bond with a new child. In this circumstance, if the two leaves are taken consecutively with no break, only a single 7-day waiting period applies—the second (bonding) leave does not trigger a new unpaid waiting period (940 C.M.R. § 2.08(4)).

Practical points:

• The waiting period resets with each new PFML application, unless the exception for back-to-back pregnancy medical and bonding leave applies.
• Employer-provided paid time off (such as sick or vacation time) may be used during the waiting period, but is not required.

Source: M.G.L. c. 175M, § 3(b)(3) Source: 940 CMR 2.08(4) Source: DFML Waiting Period FAQ

To qualify as a "covered individual" for Massachusetts Paid Family and Medical Leave (PFML), an employee must satisfy two distinct financial tests, as established by M.G.L. c. 175M (Massachusetts Paid Family and Medical Leave Act) and made explicit via cross-reference to unemployment insurance rules in M.G.L. c. 151A, § 24(a):

1. Minimum earnings threshold: The worker must have earned at least the minimum amount set annually by the Department of Unemployment Assistance (DUA) during the last four completed calendar quarters before the start of the claim (the "base period"). The exact dollar figure is determined each year and published by DUA and DFML. For instance, published DUA guidance cited $6,000 as the 2024 minimum, but this figure is subject to change. Always confirm with the latest official DFML guidance.

2. The "30×" rule: Additionally, base period earnings must equal at least 30 times the weekly benefit amount the applicant would receive under PFML, as described in both the PFML statute and DFML overview. This prevents eligibility based solely on a short earnings spike that would not support sustained leave.

3. Base period definition: The base period is defined for PFML as the four most recently completed calendar quarters preceding the start of your benefit year (generally paralleling unemployment insurance eligibility periods). Wages from all Massachusetts covered employment count toward these earnings.

These requirements primarily apply to W-2 employees. Self-employed individuals and independent contractors may be able to opt into PFML coverage, but eligibility, required contributions, and calculation of qualifying earnings are subject to distinct additional rules not addressed in this summary.

Source: M.G.L. c. 175M, § 1 Source: DFML — Your eligibility for Paid Family and Medical Leave (PFML)

Under the Massachusetts Paid Family and Medical Leave Act (PFML), employees who take approved leave are entitled to job restoration upon return. The statute (M.G.L. c. 175M, § 2(e)) specifies that an employee must be restored to the position held when leave began or to an equivalent position with the same status, pay, employment benefits, length-of-service credit, and seniority as of the date of leave.

Required restoration:

• If the employee's job still exists when leave ends, the employer must restore the employee to that position, or to an equivalent position—defined by the Department of Family and Medical Leave (DFML) as a job with the same or substantially similar employment benefits, pay, status, duties, working conditions, and privileges. According to agency guidance, equivalent position includes consideration of shift, location, and working hours, and may not entail loss of promotional opportunity or seniority accrued before leave.

Limitations and exceptions:

• Restoration is not required if the employee would have lost the job due to a legitimate business reason unrelated to leave (such as layoff or closure) (see DFML Employer Guide).
• The law prohibits adverse actions against employees for taking PFML—any action (like demotion or termination) within six months of return is presumed retaliatory unless the employer proves otherwise (M.G.L. c. 175M, § 9(e)).

Benefit protection: Employers may not adopt policies that deny any benefit, service credit, or advancement opportunity accrued before PFML leave. All terms, length-of-service, and seniority must continue as if the employee never took leave (DFML Employer Guide, "Returning an employee to work after leave").

Source: M.G.L. c. 175M, § 2(e) Source: DFML Employer Guide — "Returning an employee to work after leave"

Massachusetts employees may use accrued earned sick time and other employer-provided paid leave during the PFML (Paid Family and Medical Leave) 7-day waiting period, but not concurrently with PFML wage replacement benefits after that period. The PFML statute and regulations do not prohibit employees from applying paid sick leave, vacation, or other paid time off during the initial unpaid waiting week before PFML wage replacement begins. The Department of Family and Medical Leave (DFML) clarifies that this is permitted: “You may use your paid time off (PTO), such as sick, vacation or personal time, to cover your wages during this waiting week.” (DFML Employee FAQ). Using paid sick time for the waiting period does not affect PFML eligibility or the total benefit period available.

Once PFML wage replacement benefits begin, employees may not receive both PFML and paid sick time (or other paid leave) for the same benefit period. This "no double-dipping" rule is set out at 458 CMR 2.12(7), which prohibits payment of PFML benefits during any week when a covered individual is receiving wage replacement from employer-provided paid leave. In practice, this means that sick time used exclusively during the 7-day waiting period does not interfere with PFML. If sick time continues after PFML wage replacement is available, PFML payment will be delayed until sick time ends.

The use of Massachusetts earned sick time does not reduce the amount of PFML benefits available (the benefit weeks are calculated separately), nor does it affect whether an employee qualifies for PFML leave. The Earned Sick Time law (M.G.L. c. 149, § 148C) and PFML law (M.G.L. c. 175M) operate independently, but their coordination—use of sick time to cover the waiting period—is explicitly contemplated by state guidance and regulation.

Source: M.G.L. c. 175M, § 3(b)(3) Source: 458 CMR 2.12(7) Source: DFML Employee FAQ — PFML waiting period and PTO

When Massachusetts DFML calculates PFML benefits, your Individual Average Weekly Wage (IAWW) is the anchor. Here's how that’s computed:

1. Base period DFML looks at wages you earned in the four completed calendar quarters before the start of your benefit year. That 52‑week “benefit year” begins the Sunday before your first PFML-covered leave.

2. Two highest quarters method Within those four quarters, DFML identifies the two quarters with your highest earnings (or if you only worked in two or fewer quarters, it uses just those).

3. IAWW equals weekly average DFML sums the total wages from those two highest-earning quarters, then divides that sum by 26 weeks (two quarters × ~13 weeks each) to arrive at your IAWW—that is, the average weekly wage on which your benefit percentage and cap are applied.

4. Aggregates across employers This calculation includes compensation from all eligible employers during the base period. That means if you had multiple jobs during those four quarters, DFML aggregates earnings across them when determining your two highest quarters.

Source: Mass.gov “How PFML weekly benefit amounts are calculated and/or changed” Source: Mass.gov “PFML Frequently Asked Questions for Employers”