Effective November 1, 2023, eligible employees who apply for the Massachusetts Paid Family Medical Leave (PFML) benefit may opt to use accrued paid time off to supplement or “top off” their PFML wage replacement benefit in order to achieve 100% wage payment. 

Important updates to the Massachusetts Paid Family and Medical Leave law (“MA PFML”) are going into effect in 2023. As of January 1, 2023, the Department of Family and Medical Leave (“DFML”) has revised the contribution rates and benefit amounts…

The Massachusetts Defined Contribution CORE Plan (“CORE Plan”) is a multiple employer 401K plan designed specifically for small Massachusetts nonprofits to enable them to provide a cost-effective way to save for retirement without taking on the expense of establishing a plan on their own.

Employee Retention Credits (“ERC” or “credits”) were created as part of the CARES Act. Through significant expansions, ERC has become a significant form of COVID relief, similar to the PPP loan many non-profits have relied on. However, the infrastructure bill that the Senate passed (H.R. 3684) would end the ERC after the third quarter of 2021.

The Massachusetts Department of Family and Medical Leave (DFML) has recently published two significant updates to the Paid Family and Medical Leave (PFML) program.

Earlier this month, the Paycheck Protection Program Flexibility Act (the “Flexibility Act”) was enacted, broadening the options for borrowers and making Paycheck Protection Program (“PPP”) loans even more attractive. The deadline to apply for a PPP loan is Tuesday, June 30th!

Governor Baker released a four-phased opening to Massachusetts, titled Reopening Massachusetts. Each phase will last, at a minimum, three weeks, and could last longer before moving to the next phase. If public health data trends are negative, specific industries, regions, and/or the entire Commonwealth may need to return to an earlier phase.

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted on March 27, 2020 for purposes including the support of 501(c)(3) tax-exempt public charities. Title I of the CARES Act – “Keeping American Workers Paid and Employed Act” – contains the Paycheck Protection Program that provides emergency, government-backed loans for eligible 501(c)(3) organizations for the purpose of funding payroll and related expenses through mid to late June 2020.

MASSACHUSETTS:

Important Changes to Unemployment Benefits

The Massachusetts Department of Unemployment Assistance (“DUA”) has enacted emergency regulations in response to the COVID-19 crisis, in order to make it easier for affected workers to apply for and obtain unemployment benefits.

CLIENT ALERT: Massachusetts Paid Family & Medical Leave Update

POTENTIAL THREE MONTH DELAY OF START OF THE PAYROLL TAX TO FUND PFML PROGRAM

Governor Charlie Baker, Senate President Karen Spilka, and House Speaker Robert DeLeo issued a joint statement on the evening of June 11, 2019, agreeing to delay the start of the payroll tax to fund the Massachusetts Paid Family and Medical Leave program from July 1, 2019, until October 1, 2019, …