Great question. I'm here for the same answers

https://www.mass.gov/info-details/your-eligibility-for-paid-family-and-medical-leave-pfml

It's not entirely clear to me, though the web site seems to imply it's contingent on employment and doesn't mention residence.

Scroll down at the link for their telephone contact number. They should be able to answer this question.

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Check your pay stub and see if taxes are taken for it. If you and your employer pay for it you’re eligible

You are definitely eligible if you work in Massachusetts and live out of state.

It’s all about your work location and if you’re being taxed for it. If you live in nh but physically work in mass and pay pfml taxes you are entitled to ma pfml. However if you live in nh and work for an ma company but you’re remote and your work location is classified as your home, you wouldn’t qualify

To answer your question about being able to opt out, I’m fairly certain neither employees nor employers can opt out. It’s better than having nothing especially if you’re planning on having kids and need to take extended bonding leave while still getting paid a portion of your earnings

It's your worksite that applies. So if you work on MA you can receive MA PFML regardless of where you live