New Deadlines Established for Massachusetts Paid Family and Medical Leave Law
On December 3, 2018, we posted about the new Massachusetts Paid Family and Medical Leave Law (“PFML”). Although the post was accurate at the time published, the Department of Paid Family and Medical Leave (the “Department”), has since pushed out some deadlines and made other changes. We will be posting substantive guidance shortly, but in the meantime the updated deadlines are as follows:
- April 29, 2019, the applications for private plan exemptions were made available online at MassTaxConnect.
- June 30, 2019, written PFML notices must be distributed to all employees and contract works (pay reported on IRS Form 1099-MISC)
- July 1, 2019
- PFML laws and regulations effective (note that final regulations are now expected to be published on July 1, the effective date)
- PFML posters posted
- Payroll tax deductions begin (unless the company has applied for and been granted a private plan exemption)
- September 20, 2019, applications for private plan exemption for Quarter 1 due
- October 1, 2019, first quarterly report filed through MassTaxConnect
- October 30, 2019, payments for Quarter 1 (July 1- September 30) remitted
- January 1, 2021, most benefits available
- July 1, 2021, all benefits available