Massachusetts COVID pay, formally the COVID-19 Emergency Paid Sick Leave program, ended in early 2022 and is no longer available. No new leave can be taken, no employer reimbursements can be filed, and the state fund that backed the program was dissolved on September 30, 2022. If you’re searching now because you need paid time off for illness or caregiving, skip to the current programs at the end of this article: Earned Sick Time and Paid Family and Medical Leave both remain in effect.
Program Status in 2026
The emergency leave law, Chapter 16 of the Acts of 2021, was written with two built-in end dates: September 30, 2021, or 15 days after the Executive Office for Administration and Finance notified employers that applications were approaching the $75 million spending ceiling. Applications exceeded that threshold, and after a wind-down period the program closed in early 2022. The COVID-19 employer relief account itself was dissolved on September 30, 2022.
The practical result: no employee can claim state-paid COVID leave today, and no employer can seek reimbursement for leave paid during the covered period. The window to file has closed.
What the Program Covered While It Was Active
The law reimbursed Massachusetts employers who provided paid time off to workers unable to work or telework for a COVID-related reason. Coverage was broad. Every employer in the state, of any size, was included, along with state and municipal workers, family child care providers, and personal care attendants. There was no minimum tenure, and both full-time and part-time workers qualified.
Qualifying reasons were:
- An employee’s own COVID-19 illness, symptoms, or diagnosis
- A quarantine or isolation order from a health authority
- Caring for a family member with COVID-19 or under quarantine
- Getting a COVID-19 vaccine or recovering from side effects
- Inability to telework because of COVID-19 symptoms
In each case, the worker had to be actually unable to work or telework. Preferring to stay home did not qualify.
Hours and Pay Cap
Full-time employees working 40 or more hours a week could receive up to 40 hours of emergency paid sick leave. Part-time workers with consistent schedules received leave equal to their average weekly hours over a 14-day period, and part-time workers with irregular schedules received a reasonable estimate of their average hours.
Pay was capped at $850 per week regardless of the employee’s usual wage. This was a standalone statutory limit, not tied to any other benefit program.
Employer Reimbursement
Employers paid the leave wages first and then applied for reimbursement from the COVID-19 Massachusetts Emergency Paid Sick Leave Fund, administered by the Executive Office for Administration and Finance. One restriction mattered: if the same wages already qualified for federal tax credits under the Families First Coronavirus Response Act or the American Rescue Plan Act, they could not also be reimbursed from the state fund. Employers had to pick one source per payment.
Federal Tax Credits: A Narrow Late-Claim Window
Separate from the state program, federal payroll tax credits were available to employers who paid qualifying sick leave wages under the FFCRA (leave between April 1, 2020, and March 31, 2021) and the American Rescue Plan Act (leave between April 1, 2021, and September 30, 2021). Employers claimed or amended these credits on Form 941-X.
The general amendment window was three years from the date the original Form 941 was filed or deemed filed. Quarterly returns for a given year are deemed filed on April 15 of the following year, which means the amendment window for the last eligible quarter, Q3 2021, closed on April 15, 2025. For most employers, that door is shut.
The Form 941-X instructions do note one narrow exception: employers who paid qualifying leave wages after 2023 for leave that was originally taken before October 1, 2021, may still file an amended return for the quarter in which the late payment was made. This is unusual, and any employer in that position should talk to a tax professional before filing.
Current Paid Leave Options in Massachusetts
Two permanent programs now cover most of the ground the emergency law once did.
Earned Sick Time
Every Massachusetts employer must let workers accrue earned sick time at one hour for every 30 hours worked, up to 40 hours per calendar year. Employers with 11 or more employees must pay for that time; smaller employers must allow it but can leave it unpaid.
You can use earned sick time for your own illness or medical appointments, to care for a sick child, spouse, or parent, to address the effects of domestic violence, or for needs related to pregnancy loss or failed assisted reproduction. Up to 40 unused hours can carry over into the next year, but you still can’t use more than 40 hours in a single year.
Paid Family and Medical Leave
Massachusetts Paid Family and Medical Leave handles longer absences. In 2026, the maximum weekly benefit is $1,230.39. The program is funded through payroll contributions: employers with 25 or more covered individuals contribute 0.88% of eligible wages, and smaller employers contribute 0.46%.
PFML provides up to 20 weeks of medical leave for a serious health condition and up to 12 weeks of family leave, which includes bonding with a new child or caring for a family member with a serious health condition. It is permanent and not tied to the pandemic.
If you previously used COVID emergency leave for extended illness or caregiving, some combination of earned sick time and PFML will usually cover the same situations, though the eligibility rules and benefit amounts are different. Check with your employer’s HR office or the Department of Family and Medical Leave to confirm which program fits your situation before you need the time.