Maine (ME) Paid Family Leave (PFML) Reporting Requirements for W-2 Box 14 For Year End 2025 (Doc ID 3072337.1)

Last updated on FEBRUARY 14, 2025

Applies to:

Symptoms

Maine released information stating that the employee contributions for Paid Family Leave (PFML) needs to show in Box 14 for the W2 labeled as MEPFML. See agency resource found here under the
ME site
FAQ document:
  https://view.officeapps.live.com/op/view.aspx?src=https%3A%2F%2Fwww.maine.gov%2Fpaidleave%2Fdocs%2F2025%2Ffaq%2Ffaqenglish.docx&wdOrigin=BROWSELINK

"What should be listed in Box 14 on the W-2 form for employee contributions?

Employee premium contributions must be listed under Box 14 of the W-2 form with the label “MEPFML”.

If an employer pays the premium contribution for the employee’s portion, this must be included as wages on the employee’s Form W-2."

The issue can be reproduced at will with the following steps:
1. US Super HRMS Manager or equivalent responsibility.
2. Pay an employee in Maine with Family Leave tax deducted.
3. Run the Year End Archiver for 2025.
4. Run the Employee W2 PDF or W2 Register.
5. The Family Leave Tax Deductions or Employer cost is expected to be displayed on the 2025 W2.
6. The employee deductions should be on W2 Box 14 with code MEPFML.

Cause

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