Funds Are Still Available for the Massachusetts COVID-19 Temporary Emergency Paid Sick Leave Program
COVID-19 cases remain high in the state of Massachusetts following the holiday season in conjunction with the introduction of the Omicron variant. Massachusetts COVID-19 Emergency Paid Sick Leave is still available to Massachusetts businesses and their employees.

The Emergency Paid Sick Leave Act, effective beginning May 28, 2021 was extended to April 1, 2022 or until the $75 million in program funds is fully depleted, whichever comes first. This means that all public and private employers in Massachusetts (except the U.S. government) are required to make paid leave time available to employees through this date if they are unable to work due to COVID-19.
Since funds remain available, make sure that you and your employees are making use of the assistance available to you while undergoing COVID-19 treatment, recovery and vaccination.
Overview of the basics
Employees may be eligible for up to 40 hours of paid leave through the funds available from the state of Massachusetts. However, the number of hours an employee is eligible for depends on the number of hours they normally work each week.
Employees may benefit from these funds for the following reasons:
- Self-isolating and caring for oneself because of the employee’s COVID-19 diagnosis.
- Seeking or obtaining a medical diagnosis, care or treatment for COVID-19 symptoms.
- Obtaining immunization related to COVID-19 or recovering from an injury, disability, illness or condition related to such immunization.
- Caring for a family member who is self-isolating due to a COVID-19 diagnosis.
- Caring for a family member who needs medical diagnosis, care or treatment for COVID-19 symptoms.
- Caring for a family member who is obtaining an immunization related to COVID-19 or is recovering from an injury, disability, illness, or condition related to such immunization.
- Complying with a quarantine order from a public official, health authority, the employer or a healthcare provider.
- An inability to telework due to COVID-19 because they have been diagnosed with COVID-19, and the symptoms inhibit their ability to telework.
Employees are entitled to full wage replacement up to an $850 cap. This cap includes the cost of employee benefits which employers are required to maintain. It is advisable for employers to calculate the hourly cost of benefits when calculating a reimbursement request to the state.
Employee protections:
- Employers may not require employees to use other employer-provided paid leave before using the COVID-19 paid leave
- Employers may not retaliate against employees for using leave, nor can they require that the employee find a replacement to cover their work as a condition of taking leave
- Employers must maintain the benefits available to employees while on leave including sick leave, vacation leave, group life insurance, health insurance and pensions
Keep the notice of rights posted
Be sure to keep a copy of the notice of rights available to employees in a conspicuous location in addition to providing a copy to all employees as is required for all notices of employment rights provided by the Commonwealth of Massachusetts.
Keeping a record
As with all matters in business, it is important to keep a written record of all leave requests in employee files. Employers should provide a written request for leave form and keep the completed copy within each requestor’s personnel file along with any medical documentation provided by the employee.
This form should include:
- Employee name
- Dates for which leave is requested and taken
- A statement of the eligible reason for which the leave is being taken
- Test results (self-test, or test given by a health professional)
- If test results are not available, a statement that the employee is unable to work because of the given reason can be provided.
Make sure that medical information is securely stored according to state and federal confidentiality law and this information is never released to a third party without express consent from the employee.
Applying for reimbursement
Until April 1, 2022 or funds are depleted, employers may submit applications for reimbursement of COVID-19 emergency paid sick leave using the MassTaxConnect website. The Massachusetts Department of Revenue shared a helpful video guiding you through the application process on Youtube if you need assistance navigating the website.
You can also visit the FAQ page on the COVID-19 Temporary Emergency Paid Sick Leave Program at Mass.gov for more answers to any questions you may have.
This material is generic in nature. Before relying on the material in any important matter, users should note date of publication and carefully evaluate its accuracy, currency, completeness, and relevance for their purposes, and should obtain any appropriate professional advice relevant to their particular circumstances.
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