By: Michelle M. De Oliveira, Esq.
As the year is coming to an end, there have been a series of PFML updates from the Massachusetts Department of Family and Medical Leave (the “Department”). Employers must take the necessary steps discussed below to ensure compliance, and in short, distribute the updated 2023 PFML rate sheets by December 2, 2022, and timely distribute and/or publish the 2023 mandatory workplace poster and employee notice.
Mandatory Workplace Poster
The Department published the new 2023 PFML mandatory workplace poster.
Massachusetts employers are required to display a Department-approved workplace poster that explains PFML benefits available to employees. The poster must be placed in a location where it can be easily read. It must be available in English, and it must also be available in each language that is the primary language of 5 or more individuals in the workplace, so long as the translations are available through the Department.
Employers must replace their 2022 posters with the updated 2023 version and are encouraged to distribute an electronic version to employees as well.
Employee Notices
The Department published the required 2023 employee notices.
For employers with 25 or more covered individuals, the 2023 notice may be accessed here.
For employers with fewer than 25 employees, the 2023 notice may be accessed here.
The notice must be available in English, and it must also be available in each language that is the primary language of 5 or more individuals in the workplace, so long as the translations are available through the Department. Employers must provide newly hired employees and covered contractors with a PFML notice within 30 days of their start of employment.
Employers should require each employee to sign and return the notice so that a copy can be maintained in the employee’s personnel records.
Rate Sheets
Massachusetts employers are also required to provide employees with a rate sheet that explains the employee, and any applicable employer, PFML contribution rates.
For employers with 25 or more covered individuals, the newly published 2023 rate sheet may be accessed here. For these employers, the 2023 Family Leave contribution will be .11%, and the Medical Leave contribution will be .52%, for a total leave contribution of .63%. Employers are responsible for a minimum of 60% of the Medical Leave contribution. Employers are allowed to deduct up to 40% of the Medical Leave contribution from employees’ wages, and up to 100% of the Family Leave contribution.
For employers with fewer than 25 covered individuals, the newly published 2023 rate sheet may be accessed here. For these employers, the 2023 Family Leave contribution will be .11%, and the Medical Leave contribution will be .208%, for a total leave contribution of .318%. Employers must remit the funds from their employees’ paychecks directly to the Department—and employers may contribute to either Family or Medical Leave, but are not required to do so.
Employers must provide a copy of the 2023 rate sheet to all current employees by December 2, 2022 (30 days in advance of the January 1, 2023 rate change) so that employees have information regarding the 2023 contribution rates. Newly hired employees must receive a 2023 rate sheet within 30 days of hire. Notices to current employees can be provided electronically and do not require an updated signature. Notices to newly hired employees must be signed.
Employers should continue to ensure close compliance with PFML requirements and update their personnel policies accordingly. Employers should also ensure that their payroll systems are updated to reflect the rate changes. Please contact Kenney & Sams with any questions regarding these requirements or any of your other employment law questions.
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