Paid Family & Medical Leave (PFML) Registration & Contributions: Boston restaurant guide

Massachusetts Department of Family and Medical Leave (via MassTaxConnect)

What it is

Businesses with at least one Massachusetts employee must register for PFML in MassTaxConnect, withhold employee contributions from each paycheck, file quarterly returns, and (with 25 or more employees) pay the employer share.

When a restaurant needs it

With your first employee; contributions start with the first payroll.

How to apply

Add PFML when you register the business in MassTaxConnect (or add it to an existing account) and file quarterly.

Documents you’ll need

FEIN
Workforce count (determines whether the employer share applies)
Payroll records

Fee

No fee; contribution rate 0.88% of eligible payroll for employers with 25+ employees (employer share not required under 25)

Processing time

Immediate in MassTaxConnect

Renewal

Quarterly returns

Who files

The employer or its payroll provider files in MassTaxConnect.

Good to know

The PFML workplace poster is one of the required Massachusetts postings.

Official source

MA DFML — PFML registration, contributions and payments

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Last reviewed 2026-10-06. Guidance only, not legal advice.