Free restaurant calculator
Massachusetts PFML contribution calculator
Free to use. Nothing you type leaves your browser. Figures checked against official sources on October 1, 2026. Estimates only, not legal or tax advice.
Enter your numbers
Wages and reported tips, up to each employee's annual cap.
Result
Enter eligible wages to see the contribution.
Uses the 2026 rates.
The formula
- 25 or more covered individuals: total = eligible wages × 0.88%
- Employer pays at least eligible wages × 0.42%; up to eligible wages × 0.46% can be withheld from employees
- Fewer than 25 covered individuals: total = eligible wages × 0.46%, all of which can be withheld from employees
How to read the result
The calculator uses the 2026 rates. As of October 1, 2026, the state's rates page lists the same employer and employee percentages for 2027, but the 2027 rate sheets had not been posted, so confirm the 2027 figures on the state's page before January. What changes on January 1, 2027 is where the employer share goes: it moves from medical leave to family leave.
In 2026, for employers with 25 or more covered individuals, the employer pays 60% of the medical leave contribution (0.42% of wages). From 2027 the employer pays 60% of the family leave contribution, listed by the state at 0.42% of wages, and up to 100% of the medical leave contribution can be withheld from employees.
Contributions stop for each employee once their wages for the year pass the Social Security wage base, so enter eligible wages only. This calculator is an approximation; the Department of Family and Medical Leave's own figures decide what you owe.
Source: Mass.gov: PFML employer contribution rates and calculator · Checked
Massachusetts rules
The rules behind the numbers
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.
Full answer and official sourceWhat 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. As of October 1, 2026, the state's rates page lists the 2027 shares at the same percentages as 2026: the employer pays at least 0.42% and up to 0.46% can be withheld from employees.
Full answer and official sourceWhat if a tipped worker's paycheck is too small to cover the PFML withholding?
You still send the full contribution, and it is up to you whether and how to recover the employee's share. Cash tips count as PFML wages once an employee reports $20 or more in a month.
Full answer and official sourceWhat 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.
Full answer and official source
Rules checked against official sources on . General information, not legal or tax advice.
Common questions
What is the Massachusetts PFML rate for 2027?
As of October 1, 2026, the state's rates page lists the 2027 shares at the same percentages as 2026: an employer share of 0.42% and up to 0.46% from employees for employers with 25 or more covered individuals, and an effective 0.46% for smaller employers. From January 1, 2027 the employer share funds family leave instead of medical leave. Confirm on the state's page before January.
How much PFML can be deducted from an employee's pay?
Up to 0.46% of eligible wages in 2026. Employers with 25 or more covered individuals pay at least a further 0.42% themselves. Smaller employers have no required employer share.
Do tips count as wages for PFML?
Yes. Cash tips count as PFML wages once an employee reports $20 or more in a month. If a tipped employee's paycheck is too small to cover the withholding, the restaurant still sends the full contribution.
Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel. A calculator gives an estimate from the numbers you enter. Confirm anything that affects pay or taxes with your payroll provider, attorney or 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.