The MAPFML line in Box 14 of your Massachusetts W-2 shows the total amount withheld from your paychecks during the year to fund the state’s Paid Family and Medical Leave program. For 2026, the employee contribution rate is 0.46% of eligible wages, capped at $848.70 for the year. If you itemize deductions on your federal return, you can include this amount with your other state and local taxes.
What the MAPFML Code Represents
Box 14 on Form W-2 is a general “Other” box where employers report items that don’t have a dedicated numbered box. Massachusetts employers use the label MAPFML (or a close variant) to show what was withheld from your wages for Paid Family and Medical Leave contributions.1Department of Family and Medical Leave. Wage Contributions and Reporting for Paid Family and Medical Leave The number is only the employee share. Any portion your employer paid toward the program on top of your contribution isn’t included.
The figure combines both halves of the program — the family leave portion and the medical leave portion — into a single total.
If you receive a 1099-MISC rather than a W-2, the same contribution shows up in Box 16 of that form under the MAPFML label.1Department of Family and Medical Leave. Wage Contributions and Reporting for Paid Family and Medical Leave
How the 2026 Amount Is Calculated
The total PFML contribution rate for 2026 is 0.88% of eligible wages at employers with 25 or more covered workers. That total splits into two funds, and the employee and employer each pay a defined share.2Mass.gov. Paid Family and Medical Leave Employer Contribution Rates and Calculator
- Family leave fund: 0.18% of eligible wages. Your employer can pass the entire 0.18% through to you.
- Medical leave fund: 0.70% of eligible wages. Your employer can pass up to 40% of this through to you (0.28% of wages) and must cover the remaining 60% itself.
Added together, your maximum share is 0.46% of eligible wages. That is the figure that lands in Box 14.2Mass.gov. Paid Family and Medical Leave Employer Contribution Rates and Calculator
At employers with fewer than 25 covered workers, the employer owes nothing toward the program, but it still must withhold your employee portion and send it to the state.2Mass.gov. Paid Family and Medical Leave Employer Contribution Rates and Calculator Some small employers choose to absorb part of the employee share voluntarily, in which case your Box 14 number will be lower.
PFML contributions stop once your earnings for the year reach the Social Security taxable maximum, which is $184,500 for 2026.3Social Security Administration. 2026 Cost-of-Living Adjustment (COLA) Fact Sheet At the 0.46% employee rate, that works out to a 2026 ceiling of $848.70. If your Box 14 figure is at or near that number, you’ve hit the cap.
Can You Deduct the Box 14 Amount on Your Taxes?
Yes, if you itemize. The IRS treats mandatory contributions to state family leave programs as state and local taxes, which belong on Schedule A (Form 1040), line 5a.4Internal Revenue Service. Instructions for Schedule A (Form 1040) You add your MAPFML total to your other state and local income taxes paid during the year. The combined deduction is subject to the overall SALT cap, which for 2026 is $40,400 for most filers and $20,200 if married filing separately.
If you take the standard deduction, you don’t claim this separately. The amount still came out of your paycheck pre-tax or post-tax according to normal payroll rules, but it won’t produce a separate line item on your federal return.
Massachusetts does not allow a separate state deduction for PFML contributions on your Form 1 beyond the standard treatment already applied to your wages.
If You Worked for More Than One Employer
Each Massachusetts employer withholds PFML on your wages up to the annual cap independently. If you held two jobs in the same year and both employers withheld the full amount, you may have paid more than $848.70 in total for 2026. You can claim an adjustment for the overpayment on your Massachusetts personal income tax return (Form 1 or Form 1-NR/PY).1Department of Family and Medical Leave. Wage Contributions and Reporting for Paid Family and Medical Leave Keep both W-2s so you can show the combined MAPFML withholding.
If You Don’t See MAPFML on Your W-2
A missing code isn’t necessarily an error. Massachusetts employers can apply to opt out of the state trust fund if they offer an approved private paid leave plan, either through an insurer or self-insured, with benefits at least as generous as the state program and costing employees no more than the state rate. If your employer uses a private plan, your contribution goes to the insurer instead of the state, and Box 14 may show a different label or none at all. Your coverage for leave itself still has to match the state minimums, including at least 20 weeks of medical leave and 12 weeks of family leave with job protection.5Mass.gov. Benefit Requirements for Private Paid Leave Plan Exemptions
If you expect a MAPFML entry and don’t see one and your employer isn’t on a private plan, contact your payroll department or the Department of Family and Medical Leave.
What the Contribution Pays For
Your MAPFML withholding funds partial wage replacement when you need extended time off from work. A covered worker can take up to 26 combined weeks of leave in a single benefit year.6Mass.gov. Paid Family and Medical Leave (PFML) Overview and Benefits
- Up to 20 weeks of medical leave for your own serious health condition.
- Up to 12 weeks of family leave to bond with a new child or care for a family member with a serious health condition. Military caregivers can receive up to 26 weeks.
For 2026, the maximum weekly benefit is $1,230.39.6Mass.gov. Paid Family and Medical Leave (PFML) Overview and Benefits The actual payment depends on your average weekly wage: 80% replacement on the portion of your wage at or below half the state average weekly wage, and 50% on the portion above that, up to the cap.
Benefits you receive from the program are reported to you on a 1099-G after year-end and are taxed separately from the contributions you paid in. Family leave benefits are fully taxable for federal and Massachusetts purposes. Medical leave benefits are 60% taxable if your employer has 25 or more workers, and not taxable at all if your employer has fewer than 25.7Mass.gov. Paid Family and Medical Leave (PFML) Tax Information for Employers That tax treatment applies only if you actually drew benefits during the year; the Box 14 MAPFML figure on its own is a withholding record, not taxable income.