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Massachusetts PFML FMLA HR

Massachusetts PFML vs. FMLA: What's the Difference?

PFML and FMLA both cover family and medical leave in Massachusetts — but they work completely differently. Here's how they interact, who's covered by each, and what employers must do.

By OtterDesk ·

Massachusetts employers often confuse PFML and FMLA — and it’s easy to see why. Both cover time off for family and medical reasons. But they’re separate laws, administered by different agencies, and they work in fundamentally different ways.

The Short Version

FMLAMA PFML
Who administersU.S. Dept. of LaborMA Dept. of Family & Medical Leave
What it providesUnpaid job-protected leavePaid leave (wage replacement)
Who’s coveredEmployers with 50+ employeesMost MA employers
Employee eligibility12 months + 1,250 hours$5,700 earned in prior year
Max leave12 weeks (most reasons)Up to 26 weeks combined
Funded byN/A (unpaid)Payroll contributions

FMLA: Federal Law, Unpaid

The Family and Medical Leave Act (federal) entitles eligible employees to up to 12 weeks of unpaid, job-protected leave per year for:

Employer threshold: FMLA only applies if you have 50 or more employees within 75 miles of the worksite. If you have fewer than 50, FMLA doesn’t apply to you.

Employee threshold: The employee must have worked for you for at least 12 months AND logged at least 1,250 hours in the past 12 months.

The key word: unpaid. FMLA protects the employee’s job, but they receive no wage replacement from the government.

MA PFML: State Law, Paid

Massachusetts Paid Family and Medical Leave (state law) provides wage replacement — employees receive a percentage of their average weekly wage while on leave, funded through payroll contributions.

Employer threshold: Applies to virtually all Massachusetts employers, including those with fewer than 50 employees. (Small employers are exempt from the employer share of contributions but must still collect and remit the employee share.)

Benefit amount: Up to 80% of the employee’s average weekly wage, capped at 64% of the state average weekly wage (~$1,144/week in 2025).

Leave types and duration:

How They Interact

When an employee qualifies for both, the leaves run concurrently — meaning they count against both FMLA and PFML at the same time, not sequentially.

Example: An employee takes 10 weeks off after having a baby. If they’re eligible for both:

The employer must notify the employee that the leave qualifies under both laws (if applicable) so the leaves run simultaneously.

Job Protection

Both laws protect the employee’s job. Under FMLA, the employer must restore the employee to the same or equivalent position. MA PFML provides similar job restoration rights.

However, FMLA job protection requires 50+ employees while PFML job protection applies to employers with fewer than 50 employees too — provided the employee meets the eligibility threshold.

Notice and Documentation

FMLA: Employers with 50+ employees must post the FMLA notice and provide it to employees upon request or when leave is foreseeable.

PFML: All Massachusetts employers must post the PFML notice and provide written notice to new employees within 30 days of hire (see our New Hire Checklist).

Employees must give at least 30 days notice for foreseeable leave under both laws when possible.

Private Plan Exemption (PFML only)

Employers can apply to the MA DFML for an exemption from state PFML contributions if they offer a private paid leave plan that is at least as generous. FMLA has no equivalent exemption — if you have 50+ employees, FMLA applies regardless of your private leave policy.

Common Employer Mistakes


The OtterDesk payroll calculator automatically calculates PFML contributions for Massachusetts employees. For FMLA compliance guidance, consult an employment attorney or the MA DFML.

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