January 13, 2026
The Commonwealth of Massachusetts issued new guidance on December 29, 2025, about tax withholding and reporting requirements for state-paid family medical leave (PFML). Massachusetts was planning to implement new taxation and reporting requirements for leave in 2026 due to changes in IRS rules. Rather, in accordance with the recent IRS guidance, withholding and reporting requirements related to Massachusetts's PFML payments that employers must follow will generally remain the same for 2026; employers should review our article on the IRS extension of transition relief for further details.