Questions & Answers

How do I know if I have excess Paid Family and Medical Leave contributions?

  • W-2 filers: If you worked for two or more Massachusetts businesses that each withheld Paid Family and Medical Leave (PFML) contributions on your behalf during the 2020 tax year, and the total amount of your combined Massachusetts W-2 wage income exceeded $137,700, you should complete this worksheet to determine if you have excess PFML withholding.
  • 1099-MISC contractors subject to PFML withholding: If you worked for one or more Massachusetts businesses that withheld PFML contributions on your behalf based on your 1099-MISC gross earnings during the 2020 tax year, you should complete this worksheet to determine if you have excess PFML withholding.
  • Self-employed individuals that opt in to PFML: If you are a self-employed individual that has opted to participate in the PFML program, your required PFML contributions are based on your net earnings from self-employment. You may complete this worksheet to determine if you have any excess PFML contributions.
The maximum PFML contribution amount applies on an individual basis. If filing a joint return, figure the amount of excess PFML withholding separately for each spouse and enter the combined total.

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