Last week, I walked along the Charles River with a friend and stopped by a gelato shop. I was sitting there with a scoop of pistachio when my friend mentioned that she would be taking maternity leave next spring and brought up PFML.

"But how much do you get for that?" Neither of us could answer that question. So, I went home and looked it up properly.

To cut to the chase, the maximum weekly benefit for Massachusetts Paid Family and Medical Leave (PFML) in 2027 is $1,284.61. This is an increase from this year's maximum of $1,230.39.

This information was announced by the Department of Family and Medical Leave (DFML) in October, and I confirmed the same figures from various legal and insurance advisory sources. The benefits will apply starting January 1, 2027.

However, there is a catch. The $1,284 is merely a "cap," so not everyone will receive that amount.

The actual benefit is calculated by comparing my average weekly wage to the state average weekly wage (SAWW). The maximum benefit is structured to be 64% of the SAWW.

The SAWW for 2027 is reported to be $2,007.20. I confirmed this figure from MetLife, and multiplying by 64% matches exactly with the maximum benefit.

So how do you calculate your average weekly wage? You take the two highest earning quarters from the recent base period, add them together, and divide by 26, rounding up cents to the next dollar.

The calculation rules are in two steps. For the first half of the SAWW, which is $1,003.60 for 2027, you receive 80% of your weekly wage.

For the portion exceeding that half, you only add 50%. And if the total exceeds $1,284.61, it gets capped there.

Let me give you an example. If someone's average weekly wage is $1,000, they are below the half threshold, so they receive 80%, which is $800 per week.

If the average weekly wage is $1,500, it gets a bit more complicated. You add 80% of $1,003.60, which is $802.88, to half of the excess $496.40, which is $248.20, resulting in a total of $1,051.08 per week.

What if the average weekly wage is $2,500? The calculation would yield $1,551.08, but due to the cap, they would only receive $1,284.61.

When I calculated backwards, I found that an average weekly wage of about $1,968 hits the maximum. In annual salary terms, that's just over $100,000.

Considering the cost of living in Boston, it's honestly a bit disappointing. For those with relatively high salaries, the income replacement rate drops significantly below half.

On the other hand, the lower your income, the higher the replacement rate. This design aims to provide better support for low-income workers, which makes sense in its own way.

You should also be aware of the leave periods. Family leave can be up to 12 weeks, while personal medical leave can be up to 20 weeks, totaling 26 weeks in one benefit year.

Family leave includes time for bonding after the birth or adoption of a child, as well as caring for a family member with a serious illness. Personal medical leave is for when you are unable to work due to your own illness.

Keep in mind that the money doesn't come immediately upon application. The first 7 days are a waiting period, so benefits are not paid during that time.

The insurance premiums also change slightly. For businesses with 25 or more employees, the total insurance premium rate will remain at 0.88% of payroll in 2027.

However, the ratio of how employers and employees share the cost will be adjusted starting in 2027. The maximum deduction from employee wages will remain at 0.46%, so check your pay stub for that.

And there are tax implications. Due to recent IRS guidelines, the tax treatment of PFML benefits has changed, and DFML has stated that they have adjusted the rates accordingly.

This means you shouldn't expect the amount calculated to be the exact amount deposited into your account. It's best to decide in advance whether to have taxes withheld when you apply.

If you're a freelancer like me, the situation is different. Self-employed individuals are not automatically enrolled and must choose to enroll themselves to receive benefits.

I learned this properly for the first time this time around, but there are conditions and duration commitments for enrollment, so be sure to check the PFML page on mass.gov directly.

As a side note, if your company has opted out of the state program for a private insurance plan, the application process may go through the insurance company. It's a good idea to ask your HR team which route to take to save time.

If you want to know the exact amount, using the official DFML benefit calculator is the most reliable method. Just input your quarterly income, and it will give you the result right away.

If I were you, I would notify my company at least 30 days in advance when planning to take leave and prepare my quarterly income from the past year. The calculations are simpler than you might think, so doing it in advance can ease your worries.

When I sent the calculation results to my friend, she said, "That's more than I expected." That day, the sunset was particularly red, but that reply was sweeter than the gelato.