Quick Answer
Massachusetts PFML (Paid Family and Medical Leave) requires employees to contribute 0.68% of wages up to the Social Security wage base ($175,118 in 2026). This equals a maximum annual deduction of $1,190.81 or about $45.80 per biweekly paycheck for high earners.
Best Answer
Sarah Chen, Payroll Tax Analyst
Massachusetts workers trying to understand their PFML paycheck deduction
Understanding Massachusetts PFML deduction rates and caps
Massachusetts Paid Family and Medical Leave (PFML) requires a higher employee contribution than most state programs. In 2026, you pay 0.68% of your wages up to the Social Security wage base of $175,118, resulting in a maximum annual deduction of $1,190.81.
This rate breaks down into two components:
Your employer also contributes separately for the medical leave portion, making the total program funding higher than employee contributions alone.
Example: Massachusetts PFML deductions by income level
Here's what Massachusetts PFML costs at different salary levels:
Notice that Massachusetts PFML costs significantly more than Washington's 0.4% rate — nearly 70% higher — but also provides more generous benefits.
What benefits does Massachusetts PFML provide?
Your higher contribution rate buys enhanced benefits compared to other state programs:
The benefit calculation uses 50% of your average weekly wage plus 50% of the amount by which your average weekly wage exceeds 50% of the state average weekly wage, capped at the maximum.
Key differences from other state PFML programs
Special considerations for Massachusetts workers
What you should do
Verify your PFML deduction matches the 0.68% rate on wages up to $175,118. If you earn $75,000 annually, you should see $510 deducted for the year, or about $19.62 per biweekly paycheck. Use our paycheck calculator to see how PFML fits into your overall deduction picture and affects your take-home pay.
Key takeaway: Massachusetts PFML costs 0.68% of wages (maximum $1,190.81 annually) — higher than most states — but provides up to 26 weeks of leave with progressive wage replacement up to 80%.
Key Takeaway: Massachusetts PFML is expensive at 0.68% of wages but provides generous benefits: up to 26 weeks of leave with progressive wage replacement reaching 80% for lower-wage workers.
Massachusetts PFML deduction amounts by salary level
| Annual Salary | PFML Rate | Annual Deduction | Biweekly Deduction |
|---|---|---|---|
| $45,000 | 0.68% | $306.00 | $11.77 |
| $65,000 | 0.68% | $442.00 | $17.00 |
| $85,000 | 0.68% | $578.00 | $22.23 |
| $120,000 | 0.68% | $816.00 | $31.38 |
| $175,118+ | 0.68% | $1,190.81 | $45.80 |
More Perspectives
Sarah Chen, Payroll Tax Analyst
New Massachusetts workers seeing their first PFML deduction
PFML for new Massachusetts workers
As a new Massachusetts employee, you might be shocked by the size of your PFML deduction compared to what friends in other states pay. Massachusetts has one of the most expensive — but also most generous — state family leave programs in the country.
If you're earning $40,000 in your first job, PFML costs you $272 per year, or about $10.46 per biweekly paycheck. That's nearly double what you'd pay in Washington State, but the benefits are also much better.
Why the higher cost is worth it for young workers
Massachusetts PFML offers several advantages that matter especially to younger workers:
Understanding the progressive benefit formula
Unlike other states that pay a flat percentage, Massachusetts uses a progressive formula that helps lower-wage workers more. If you're earning $35,000, you might receive closer to 80% wage replacement, while someone earning $150,000 might receive closer to 50%.
This progressive structure means the program provides better financial protection when you're earning less — exactly when you need it most.
Key takeaway: Massachusetts PFML costs more than other states but provides immediate, generous coverage that's especially valuable for entry-level workers who can't afford unpaid leave.
Key Takeaway: For entry-level workers earning $40,000, Massachusetts PFML costs about $10.46 per paycheck but provides immediate access to up to 26 weeks of leave with progressive wage replacement.
Sources
- IRS Publication 15-T — Federal Income Tax Withholding Methods
- Massachusetts PFML Program — Official Massachusetts Department of Family and Medical Leave information
Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.