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Massachusetts restaurant HR & payroll answers

Earned sick time, PFML and leave for Massachusetts restaurants

Sick time, paid family and medical leave, and the other leave laws a restaurant runs into, with the headcount thresholds that decide which ones apply.

General information about Massachusetts and federal rules, checked against the official sources linked under each answer on September 24, 2026. It is not legal or tax advice.

Is sick time paid or unpaid, and how do we count employees?

Employers with 11 or more employees must pay for sick time; smaller employers must provide it but can leave it unpaid. Count every full-time, part-time, seasonal and temporary employee on payroll in each pay period of the prior year, then divide by the number of pay periods.

Employees in other states and owners on payroll count. A busy summer can push a restaurant over 11. If your status changes from unpaid to paid, or back, give employees 30 days' written notice.

Sources: 940 CMR 33.00: Earned sick time · Attorney General: Earned sick time FAQs · Checked

What can Massachusetts sick time be used for?

The employee's own illness, injury, medical condition or preventive care; the same needs for a child, spouse, parent or spouse's parent; routine medical appointments; and dealing with domestic violence. Since November 21, 2024, it also covers the employee's or spouse's health needs after a pregnancy loss or a failed adoption, surrogacy or assisted reproduction.

Sources: Mass.gov: Earned sick time · M.G.L. c.149 §148C (earned sick time) · Checked

How much notice can we require, and when can we ask for a doctor's note?

For foreseeable absences, a written policy can require up to seven days' notice; for sudden illness, only reasonable notice. You can ask for documentation when the absence runs more than 24 consecutive scheduled hours or three consecutive scheduled workdays, falls in the two weeks before someone's last day, or follows four unforeseeable, undocumented absences within three months.

For employees under 18 the last trigger is three such absences. You can never require the note to describe the illness, and you cannot delay the sick pay while you wait for it.

Sources: 940 CMR 33.00: Earned sick time · M.G.L. c.149 §148C (earned sick time) · Checked

Does a PTO policy satisfy the sick time law?

Yes, if at least 40 hours of it can be used for every sick-time purpose, under the same notice and documentation limits and job protection, paid at the same rate, and accruing at least one hour per 30 worked. If you front-load 40 or more hours at the start of the year, you do not need to track accrual or allow carryover.

Be careful with a combined bank: vacation must be paid out when someone leaves, sick time need not be. See the final pay page.

Source: 940 CMR 33.00: Earned sick time · Checked

What is the 2026 PFML contribution rate, and who pays what?

For 2026 the total is 0.88% of eligible wages. With 25 or more covered individuals, the employer pays at least 0.42% and can withhold up to 0.46% from employees. With fewer than 25, the rate is 0.46%, and all of it can come from employees.

The 0.88% splits into 0.18% for family leave and 0.70% for medical leave. Contributions are capped at the Social Security wage base, are sent to the Department of Family and Medical Leave each quarter, and employee contributions are shown on the W-2 in box 14 labeled "MAPFML".

Sources: Mass.gov: PFML contribution rates and calculator · Mass.gov: PFML wage contributions and reporting · Checked

What changes for PFML on January 1, 2027?

Chapter 101 of the Acts of 2026 moves the employer share from medical leave to family leave from January 1, 2027. For employers with 25 or more covered individuals, the employer pays 60% of the family contribution and up to 100% of the medical contribution can be withheld from employees. The 2027 total rate is set by the state by October 1, 2026.

The change is meant to stop medical leave benefits from being taxed as wages. Check the state's rates page for the 2027 figure before setting up January payroll.

Sources: Mass.gov: PFML contribution rates and calculator · Mass.gov: PFML tax information for employers · Acts of 2026, Chapter 101 · Checked

How much PFML leave and pay can an employee get?

Up to 12 weeks of family leave, up to 20 weeks of medical leave, and no more than 26 weeks combined in a benefit year. The maximum weekly benefit for benefit years starting in 2026 is $1,230.39.

Caring for a covered servicemember allows up to 26 weeks of family leave. Benefits are paid by the state, not the restaurant. For 2026, family leave benefits are taxable income, and so is 60% of medical leave benefits for employees of employers with 25 or more.

Sources: M.G.L. c.175M §2 · Mass.gov: How PFML weekly benefits are calculated · Mass.gov: PFML tax information for employers · Checked

What PFML notices does an employer have to give?

Display the state PFML workplace poster, and give each new employee a written notice within 30 days of their start date, in English and in the primary language of five or more workers where the state provides a translation.

The fine for skipping the new-hire notice is $50 per employee for a first violation and $300 after that. Use the version of the notice that matches your size.

Sources: Mass.gov: PFML workplace poster and notices · Mass.gov: Informing your workforce about PFML · Checked

Do we have to give parental leave with fewer than 50 employees?

Yes, with six or more employees. The Massachusetts Parental Leave Act gives eight weeks of job-protected leave for the birth or adoption of a child, after a probationary period of up to three months or three months of full-time work.

The leave can be unpaid, though PFML may pay benefits during it. The employee gives two weeks' notice, and two employees of the same employer share eight weeks for the same child.

Sources: M.G.L. c.149 §105D (parental leave) · Mass.gov: Law about parental, family and medical leave · Checked

Does federal FMLA apply to my restaurant?

Only if you had 50 or more employees in 20 or more workweeks this year or last. An eligible employee has worked for you 12 months and 1,250 hours, at a site with 50 or more employees within 75 miles, and gets up to 12 weeks of unpaid, job-protected leave.

Source: U.S. DOL Fact Sheet #28: FMLA · Checked

What are Small Necessities Leave and domestic violence leave?

Both apply at 50 or more employees. Small Necessities Leave gives up to 24 hours of unpaid leave a year for a child's school activities or medical appointments or an elderly relative's care appointments. Domestic violence leave gives up to 15 days a year, paid or unpaid, when the employee or a family member is a victim.

Small Necessities Leave needs 1,250 hours worked in the past 12 months. Employers with 50 or more employees must tell staff about domestic violence leave. Earned sick time can also be used for domestic violence at any size.

Sources: Mass.gov: Breaks and time off · M.G.L. c.149 §52E (domestic violence leave) · Checked

Do restaurants have to give vacation or bereavement leave?

Neither is required by Massachusetts or federal law. But once you offer paid vacation, it counts as wages: earned, unused vacation must be paid when someone leaves, and a use-it-or-lose-it policy is allowed only with clear advance notice and a real chance to use the time.

Put a vacation policy in writing and have each worker acknowledge it. Earned sick time does not cover bereavement in general, apart from the pregnancy-loss and failed-adoption uses above.

Sources: Attorney General's advisory on vacation policies · Mass.gov: Minimum wage and overtime information · U.S. DOL: Holiday pay · Checked

Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel. These answers describe the rules; they don’t decide how they apply to your restaurant. Headcount, entity structure and the exact facts of a shift can change the answer, so confirm anything that affects pay with the agency, an employment attorney or your tax adviser.

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Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel.