Is a company still responsible for filing PFML taxes if the organization has no employees (in the Commonwealth of Massachusetts)?
From the state website about the new PFML law (emphasis mine):
Each quarter, you’re required to remit the required employee contributions for all covered individuals in your MA workforce. If your MA workforce had fewer than 25 covered individuals, you are not responsible for paying the employer's contribution.
So it looks like the answer is no, at least for the employer portion. However, depending on how you pay yourself as the owner, your wages may be subject to the PFML, and you would need to pay the employee portion.
Additionally, it looks like "covered employees" can include 1099 contractors, so if you hire/employ anyone on a contract basis, you'll need to determine whether they count as a covered employee under the law.