Refresher on MAPFML Requirements in Advance of Private Plan Updates

It’s that time of year again. Employers that meet the requirements of Massachusetts Paid Family and Medical Leave (“MAPFML”) law through a self-insured or third-party private plan administrator are required to renew their private plans for approval by the Massachusetts Department of Paid Family and Medical Leave (the “Department”). Approved exemptions are renewed on an annual basis, and the process begins during the quarter prior to the expiration of an employer’s current exemption (e.g., if an employer’s private plan exemption year begins on October 1, they must submit for renewal approval on or before September 30).

With this September 30 deadline approaching for some employers, we provide below a refresher on MAPFML requirements and note recent updates.

General Requirements of an Exempt, Private Plan

A Massachusetts employer that provides paid leave benefits to its workforce that are equal to or greater than the benefits provided under the MAPFML law are eligible for an exemption on collecting, remitting, and paying contributions to the Commonwealth’s Family and Employment Security Trust Fund (the “Fund”). All requirements to maintain an exempt, private plan can be found here.

Additional Requirements for exemptions:

• Even if an employer maintains a private plan, it must still display workplace posters about MAPFML in its workplace, which contain written notice of the benefits, contributions, and general requirements of the law. The workplace posters are available here.
• Employers that use a self-insured private plan must also furnish a bond running to the Commonwealth in an amount based on its workforce size in Massachusetts, and submit a Self-Insurance Declaration Document concurrent with the private plan. More information about the bond calculations, as well as the required declaration forms, are available here.
• If an employer does not receive an approved exemption before the expiration of its existing private plan, it will be required to remit contributions into the Fund until the exemption is approved.

What Changes Occurred in 2025 that Need to Be Reflected in my Private Plan?

As we wrote about in our blog post here, the biggest change to MAPFML in the past year was the Department’s quiet update to its guidance on “topping off” MAPFML benefits with accrued, paid time (such as PTO or sick time). The guidance on this issue from the Department has been murky, and while its FAQs state that an employer’s policy may determine how accrued paid time is used to top off MAPFML benefits, the Department’s private plan requirements still explicitly require that a private plan exemption provide the option for employees to top off their benefit amount using employer provided PTO. 

The Department has made some additional changes this year, including an enhanced portal feature and updated tax guidance, which we blogged about here. However, neither change impacts the substance of a renewal application.

What if an employer does not want to renew its private plan?

Employers are not required to renew their private plans and may instead choose to rely on the benefits made available through the Fund. If an employer does not intend to renew its exemption, it must notify the Department and its covered employees no later than thirty (30) calendar days prior to the exemption expiration date. A form is available on the Department’s website to complete notification of non-renewal.

**

Employers should consult with their counsel regarding updates to their private plan and any other changes in their paid leave policies. 

Subscribe To Viewpoints