The Massachusetts Department of Revenue (DOR) announced that fourth quarter 2019 (October 1-December 31, 2019) employee contributions to the state's Paid Family and Medical Leave (PFML) fund should be reported on the 2019 Form W-2 in box 14 (Other) and for contributions by independent contractors, on the 2019 Form 1099-MISC in box 16 (State tax withheld). The contribution line for both should read "MA PFML." (Massachusetts DOR news, November 2019.)

Go here to determine when to withhold and report PFML contributions for "1099-MISC contractors."

Reminder concerning due date for the first PFML contribution return

The DOR reminds employers that the first PFML contribution return and payment for the fourth quarter 2019 is due to the Department of Family and Medical Leave by January 31, 2020.

For more information on withholding, remittance and reporting PFML contributions, see the Department's website, or call +1 617 466 3950 to speak to a PFML representative. See also EY Payroll Newsflashes Vol. 20, #077, 6-19-2019, #137, 9-9-2019 and #160, 10-9-2019; and Vol. 19, #118, 7-12-2018.

Massachusetts PFML resources

• Guides for employers and workers
• Frequently asked questions for employers
• Videos that explain the PFML program are available here.

For more information on the paid family and medical leave program, see the Department's website.

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