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:

• Address worker questions and direct them to MetLife for more information on individual plans
• Support the claims process by providing wage and leave information, work schedules, and other benefits information to MetLife
• If you employ 50+ workers and someone enrolls in an individual plan, you’ll be required to set up payroll deductions for them. If someone enrolls in an individual plan, MetLife will notify you with next steps.
• The company must not discriminate or retaliate against any worker for accessing PFML benefits.

Employers that do offer an NH PFML plan

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

• Remit all premiums directly to the insurance carrier.
  • You can collect your team members' share of their premiums by setting up payroll deductions. If you employ 50 or more workers and your company does not cover 100% of worker premiums, the state requires that you set up payroll deductions. 
• Address worker questions and direct them to MetLife for more information.
• Support the claims process by providing wage and leave information, work schedules and other benefits information to MetLife
• The company must not discriminate or retaliate against any worker for accessing PFML benefits.
• If you employ 50 or more workers and someone goes on leave, you must also:
  • Restore them to the same or equivalent position they held prior to the leave.
  • Continue to provide them health insurance, with the worker paying any shared costs.

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.