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Massachusetts PFML
MA DFML 2026 Standard: 80% + 50% Formula (Max $1,170.64/wk)
Calculate your 2026 Massachusetts Paid Family and Medical Leave (MA PFML) weekly rate. Computes the official 80% tier (up to $914.56), 50% upper tier, 2026 statutory cap, and maximum allowable weeks.
STATUTORY BENCHMARK 2026
Authority: M.G.L. c. 175M & 458 CMR 2.00
Quick Rule & Formula: In 2026, Massachusetts PFML pays 80% of your average weekly earnings up to 50% of the State Average Weekly Wage ($914.56), plus 50% of remaining earnings, capped at an absolute maximum of $1,170.64/week. Benefit duration extends up to 20 weeks for personal medical conditions, 12 weeks for family bonding/caregiving, and 26 weeks for military caregiver leave.
How the Massachusetts DFML 2-Tier Benefit Formula Works
Massachusetts Paid Family and Medical Leave (M.G.L. c. 175M) applies a progressive two-tier formula tied directly to the State Average Weekly Wage (SAWW, set at $1,829.13 for 2026).
TIER 1 (80% REPLACEMENT)
Portion $\le$ 50% of SAWW
For 2026, 50% of SAWW is $914.56. The portion of your Average Weekly Wage up to $914.56 is replaced at 80% (yielding up to $731.65 per week).
TIER 2 (50% REPLACEMENT)
Portion $>$ 50% of SAWW
The portion of your AWW that exceeds $914.56 is replaced at 50%, added to Tier 1, up to the statutory cap of $1,170.64 (64% of SAWW).
Duration Limits & Job Protection under MA PFML
MEDICAL LEAVE
Up to 20 Weeks
For an employee's own serious health condition, including physical or mental illness, injury, or pregnancy complications.
FAMILY LEAVE
Up to 12 Weeks
To bond with a child during the first 12 months, care for a family member with a serious illness, or military exigency.
COMBINED CEILING
Max 26 Weeks / Year
An employee eligible for both medical and family leave cannot exceed 26 total combined weeks in a single benefit year.
Frequently Asked Questions
Does Massachusetts allow employees to top off PFML with PTO?
Yes. Under recent Massachusetts amendments, employees may supplement (top off) their PFML benefits with accrued paid vacation, sick time, or personal time off up to 100% of their regular average weekly wage.
Are Massachusetts PFML benefits taxable?
Family leave benefits are subject to federal income tax (1099-G). Medical leave benefits for your own illness are generally not taxable if employee-funded, but may have partial liability if employer-subsidized.