New Hampshire Paid Medical and Family Leave (NH PFML)

New Hampshire Paid Family and Medical Leave (NH PFML) is an optional benefit available to all New Hampshire employers and workers starting January 1st, 2023. Employers are not required to offer this benefit. Your company may qualify for special tax credits if you purchase through the state's chosen vendor, MetLife. 

NH PFML is not a payroll tax. It's a first-in-the-nation, state-sponsored voluntary plan where NH employers and eligible NH workers can purchase PFML insurance. If a worker experiences a common covered life event, the plan provides 60% wage replacement (up to the Social Security wage cap) for up to six weeks per year.

Employer requirements 

Employers are not required to offer an NH PFML plan. If your company does not offer an NH PFML or equivalent benefit plan, eligible NH workers can contact MetLife to purchase an individual plan. 

Employers that do not offer an NH PFML plan

Here's what is required of your company if you choose not to offer NH PFML:

Employers that do offer an NH PFML plan

If your company chooses to offer NH PFML, here are the requirements: 

Offer NH PFML to your team 

If you're interested in offering NH PFML to your team, here's where to start: 

  1. Contact MetLife to choose or customize an NH PFML insurance plan for your eligible NH workers.
  2. Your team can voluntarily enroll as early as December 2022 if your plan begins January 1st, 2023.
  3. If you have 50 or more employees: set up payroll deductions to collect employee contributions. Your company must pay all premiums directly to the insurance carrier.
    • If you have fewer than 50 workers, you are not required to set up payroll deductions. Employees can pay their premiums directly to the insurance carrier.
  4. Once your plan is set up, you can apply for the Business Enterprise Tax (BET) Credit for the portion of the NH PFML insurance premiums you pay. 

Have more questions about this benefit?

Check out New Hampshire’s frequently asked questions. You and your team can also contact MetLife directly for all other questions, including available plans and pricing.