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State specific payroll information

Massachusetts FLI calculations

The Massachusetts Paid Family Medical Leave (MA FLI) became effective on October 1, 2019. You may find it useful to review the Guide to Paid Family and Medical Leave for Massachusetts Employers from the Massachusetts Paid Family Medical Leave web page.

General information about the FLI premium

  1. The 2023 MA FLI premium is 0.318% of the employee's gross wages.
  2. The 2023 MA ERFLI employer rate when not exempt is 0.312%, for a total rate of 0.63% (0.52% for medical leave and 0.11% for family leave).
  3. The employee is responsible for 40% of the medical leave contribution and 100% of the family leave contribution.
  4. Employers with 25 or more employees are responsible for paying 60% of the medical leave contribution.
  5. Employers with 24 or fewer employees are not required to pay the employer share.
  6. MA FLI and ERFLI are based on MA SUI gross wages since the MA Paid Family Medical Leave law follows the unemployment statute, section 1 of M.G.L. c. 151A, for determining what counts as wages. This means that you should base your contributions on the same wage base you report to the Department of Unemployment Assistance.

How Accounting CS calculates the premium

By default, Accounting CS withholds the full combined Paid Family Medical Leave contribution, split between the employee and employer.
  1. If a client wishes to pay all of the employee portion of the premium:
    1. Select
      Setup
      , then
      Clients
      .
    2. Select the
      Payroll Taxes
       tab.
    3. Mark the
      Employer pays full employee PFML share
       checkbox.
  2. If the client is an employer with fewer than 25 employees and chooses not to pay the employer portion of the contribution, you can take the following steps:
    1. Select
      Setup
       then
      Clients
      .
    2. Select the
      Payroll Taxes
       tab.
    3. Mark the
      Wage exempt
       checkbox for the employer portion of the contribution.
    The Payroll Taxes grid, with Massachusettes section expanded. The columns of this grid section are: Description, Type, GL Liability, GL Expens, Wage Exem, Agent, and Box 14. In the Massachusetts ERFLI row, the checkbox in the Wage Exem column is marked.

Massachusetts Paid Family and Medical Leave worksheet

We have provided Form MA-PFML Worksheet (Reconciliation worksheet), which you can use as a source for manual data entry of employee's Washington FLI information on the MassTaxConnect website, or to create an internet bulk file that you can upload to the same website, with or without payment for each client included in the file.
important
Only standard employees are included in the worksheet. Independent contractors are not.
Prior to filing the forms electronically, you can add the PFML account ID to the Additional Information dialog (accessed from the Payroll Taxes tab of the Setup > Clients screen). Although you are not required to enter the account ID, it will be included in the payment record of the internet file with payment if you do enter it.
note
The PFML account ID is formatted as PFM########### (PFM followed by 11 numerical digits).
When checks have been processed and the PFML number has been entered, you can process the forms in the Actions > Process Payroll Tax Forms and then create the internet files in the Actions > Process Internet/Magnetic Files screen.

ACH credit transactions for PFML premiums

The state of Massachusetts requires that ACH credit transactions for the PFML premiums include the Paid Family and Medical Leave (PFML) Account ID with the payment.
You can include this information in the entry detail and addenda records of the ACH file by entering it in Accounting CS as follows.
  1. Select
    Setup
    , then
    Clients
    .
  2. Select the
    Payroll Taxes
     tab.
  3. In the Forms section, go to the Massachusetts grid and select
    Additional Information
    .
  4. In the MA Additional Information dialog, enter the
    Paid Family and Medical Leave (PFML) Account ID
    .
  5. Select
    OK
     to save the information and close the dialog.
  6. Select
    Enter
     to save the client record.

This article applies to:

  • Product: Accounting CS
  • State: Massachusetts
  • Subject: Payroll checks,Payroll tax forms

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