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The 191st General Court of the Commonwealth of Massachusetts

Section 6: Contributions

[ Subsection (a) effective until March 29, 2019. For text effective March 29, 2019, see below.]

  Section 6. (a) For each employee, an employer shall remit to the Family and Employment Security Trust Fund established under section 7 contributions in the form and manner determined by the department. The family leave and medical leave contribution rates set forth in this section shall be adjusted annually as specified in subsection (e) of section 7.

[ Subsection (a) as amended by 2019, 5, Sec. 20 effective March 29, 2019. For text effective until March 29, 2019, see above.]

  (a) For each employee or covered contract worker, an employer or a covered business entity shall remit to the Family and Employment Security Trust Fund established in section 7 contributions in the form and manner as determined by the department. The family leave and medical leave contribution rates set forth in this section shall be adjusted annually as specified in subsection (e) of section 7.

  (b) A self-employed individual who is electing coverage under subsection (j) of section 2 shall be responsible for all contributions set forth in subsection (a) of this section on that individual's income from self-employment.

  (c)(1) For medical leave, an employer shall not deduct more than 40 per cent of the contribution required for an employee by subsection (a) from that employee's wages and shall remit the full contribution required under said subsection (a) to the trust fund.

  (2) For family leave, an employer may deduct not more than 100 per cent of the contribution required for an employee by subsection (a) from that employee's wages, and shall remit the full contribution required under subsection (a) to the trust fund.

[ Subsections (d) and (e) effective until March 29, 2019. For text effective March 29, 2019, see below.]

  (d) Notwithstanding subsection (c), an employer employing less than 25 employees in the commonwealth shall not be required to pay the employer portion of premiums for family and medical leave; provided, however, that such employer shall remit, for each employee, 100 per cent of the family leave contribution and 40 per cent of the medical leave contribution as otherwise required under subsection (a). An employer or a covered business entity with a workforce that has more than 50 per cent self-employed individuals for whom the employer shall report the payment for services to such individual on Internal Revenue Service form 1099-MISC shall include those self-employed individuals as employees for the purposes of this section.

  (e)(1) For medical leave, a covered business entity shall not deduct more than 40 per cent of the contribution required under subsection (a) to the trust fund for the income paid to each self-employed individual with whom it contracts for services and for whom it must report payments for services to such an individual on Internal Revenue Service form 1099-MISC.

  (2) For family leave, a covered business entity shall not deduct more than 100 per cent of the contribution required under subsection (a) to the trust fund for the income paid to each self-employed individual with whom it contracts for services and for whom it must report payments for services to such an individual on Internal Revenue Service form 1099-MISC.

[ Subsections (d) and (e) as amended by 2019, 5, Sec. 21 effective March 29, 2019. For text effective until March 29, 2019, see above.]

  (d) Notwithstanding subsection (c), an employer employing less than 25 employees in the commonwealth shall not be required to pay the employer portion of premiums for family and medical leave; provided, however, that such employer shall remit, for each employee, 100 per cent of the family leave contribution and 40 per cent of the medical leave contribution as otherwise required under subsection (a). An employer or other business or trade that is a covered business entity shall count covered contract workers as employees for the purposes of this subsection.

  (e)(1) For medical leave, a covered business entity shall not deduct more than 40 per cent of the contribution required under subsection (a) to the trust fund for the income paid to each covered contract worker.

  (2) For family leave, a covered business entity shall not deduct more than 100 per cent of the contribution required under subsection (a) to the trust fund for the income paid to each covered contract worker.

[ Subsection (f) effective until March 29, 2019. For text effective March 29, 2019, see below.]

  (f) Contributions to the trust fund under this section shall not be required for employees' wages above the contribution and benefit base limit established annually by the federal Social Security Administration for purposes of the Federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430.

[ Subsection (f) as amended by 2019, 5, Sec. 22 effective March 29, 2019. For text effective until March 29, 2019, see above.]

  (f) Contributions to the trust fund under this section shall not be required for employees' wages, earnings of a self-employed individual or payments for services to covered contract workers above the contribution and benefit base limit established annually by the federal Social Security Administration for purposes of the Federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. 430.