Massachusetts — Leave Laws

Massachusetts General Laws chapter 175M establishes a Paid Family and Medical Leave (PFML) program providing up to 26 weeks of combined paid leave per benefit year. Covered individuals may take up to 20 weeks of medical leave for their own serious health condition, up to 12 weeks of family leave to care for a family member or bond with a child, or up to 26 weeks to care for a covered servicemember. The law took effect January 1, 2021, and applies to most Massachusetts employees who meet financial eligibility requirements under the state unemployment statute.

Source: M.G.L. c. 175M §§ 1–2

Massachusetts PFML replaces wages using a two-tier formula under M.G.L. c. 175M § 3(b)(1). The portion of an employee's individual average weekly wage (IAWW) equal to or below 50 percent of the state average weekly wage (SAWW) is replaced at 80 percent; the portion above 50 percent of the SAWW is replaced at 50 percent. Benefits are capped at 64 percent of the SAWW, adjusted annually each October 1 for the following calendar year. For 2026, the maximum weekly benefit is $1,230.39, based on a state average weekly wage of $1,922.48.

Source: M.G.L. c. 175M § 3; DFML Benefit Calculation

Massachusetts General Laws chapter 149, § 148C requires employers to provide earned sick time to employees who work in the Commonwealth. The accrual rate is one hour of earned sick time for every 30 hours worked. Employees begin accruing on their first day of actual work (or July 1, 2015, the law's effective date, whichever is later), but may not use accrued time until the 90th calendar day following commencement of employment. After the 90-day waiting period, employees may use earned sick time as it accrues.

Annual cap and carryover

Employees may use up to 40 hours of earned sick time per calendar year. Under M.G.L. c. 149, § 148C(d)(7), unused hours may be carried over to the next calendar year up to 40 hours, but employees are not entitled to use more than 40 hours in any single calendar year. An employee who carries over 40 hours and then accrues additional time during the year will have a bank exceeding 40 hours but may only use 40 hours in that year. Employers are not required to pay out unused earned sick time upon separation.

Paid versus unpaid sick time — 11-employee threshold

Employers with an average of 11 or more employees on the payroll during the preceding benefit year must provide paid earned sick time; employers with 10 or fewer employees must provide earned sick time but it may be unpaid. The employee count includes all employees performing work for compensation on a full-time, part-time, seasonal, or temporary basis. For paid earned sick time, compensation is at the same hourly rate the employee earns at the time the sick time is used, not less than the effective state minimum wage.

Exempt employee accrual assumption

Employees who are exempt from overtime requirements under 29 U.S.C. § 213(a)(1) of the Fair Labor Standards Act are assumed to work 40 hours per workweek for accrual purposes, unless their normal workweek is less than 40 hours, in which case accrual is based on the actual normal workweek.

Qualifying uses

Earned sick time may be used to:

1. Care for the employee's own physical or mental illness, injury, or medical condition that requires home care, professional medical diagnosis or care, or preventative medical care;
2. Care for the employee's child, spouse, parent, or parent of a spouse who is suffering from a physical or mental illness, injury, or medical condition requiring home care, professional medical diagnosis or care, or preventative medical care;
3. Attend the employee's routine medical appointment or a routine medical appointment for the employee's child, spouse, parent, or parent of spouse;
4. Address the psychological, physical, or legal effects of domestic violence; and
5. As of November 21, 2024 (St. 2024, c. 186, § 42), address the employee's own physical and mental health needs, and those of the employee's spouse, if the employee or spouse experiences pregnancy loss or a failed assisted reproduction, adoption, or surrogacy.

Increment and documentation

Earned sick time must be used in hourly increments or the smallest increment the employer's payroll system uses to account for absences or use of other time, whichever is smaller. Under 940 C.M.R. 33.06(2), employers may require reasonable documentation signed by a health care provider indicating the need for earned sick time for absences exceeding 24 consecutively scheduled work hours or for absences of three or more consecutive workdays. Employers may not require that the documentation explain the nature of the illness or the details of domestic violence. Required documentation must be submitted within seven days of the absence; the employer may not delay the taking of earned sick time or delay pay for the period in which earned paid sick time was taken on the basis that certification has not yet been received.

Source: M.G.L. c. 149, § 148C

Source: 940 C.M.R. 33.00

Source: St. 2024, c. 186, § 42