Following the recently announced three-month delay to notice and contribution requirements, and the announcement of updated template notices and final regulations, the Massachusetts Department of Family and Medical Leave (DFML) continues to issue updated guidance on the practical implementation of the Massachusetts Paid Family and Medical Leave Law.

In its latest update, the DFML announced a new and significant change to the calculation of contributions. Previously, the DFML said that contributions would be due for services performed by an employee on or after October 1, 2019. Citing feedback from the employer and business community, the DFML has now said that contributions will be based on the date that wages are paid, without regard for the date on which the services connected to those wages were performed.

This change requires employers to ensure that paychecks scheduled to be issued on or after October 1, 2019, comply with the withholding requirements.

As a reminder, September 30, 2019, is the deadline to notify covered individuals of their rights and obligations under the law. October 1, 2019, marks the start of the first quarter of payroll and wage withholdings, and January 31, 2020, is the deadline for employers to complete their first set of quarterly filings and submit contributions to the DFML through MassTaxConnect for the prior calendar quarter.