Notice to employees due September 30, and required contribution withholding begins October 1.
Massachusetts’ Paid Family and Medical Leave program was signed into law in June 2018, and cannot be utilized by employees until January 2021. But by September 30, 2019, employers must notify all covered individuals of the Paid Family and Medical Leave program, and on October 1, 2019, employers must begin payroll deductions for Q2 2019 unless an exemption has been approved.
The Commonwealth of Massachusetts’ Basic Contribution Facts for Employers helpfully outlines related requirements and upcoming deadlines. Notice consists of posting the Paid Family and Medical Leave Workplace Poster on site, and providing “written notice of contributions, benefits, and workforce protections to all covered individuals in your workforce.” Employers must collect signed acknowledgments of the written notice from each covered individual. The poster and notice templates can be found here. If you notified employees prior to the June 14, 2019 delay announcement, you will need to distribute updated rate sheets.
On October 1, 2019, employers must begin to deduct payroll contributions for Massachusetts W-2 employees, and in some instances, Massachusetts 1099-MISC contractors. Contributions apply to all employers, regardless of size.
For further reference, Murtha previously covered the passage and details of Massachusetts’ An Act Relative to Minimum Wage, Paid Family Medical Leave in July 2018, and the implementation delay in June 2019. As always, Murtha lawyers are available to help Massachusetts businesses concerning their obligations under the Paid Family and Medical Leave program and other relevant employment laws.