Massachusetts

$15.00 / hour

Beginning January 1, 2023, the minimum wage in Massachusetts is $15.00 per hour; the service rate is $6.75 per hour for qualifying tipped employees.

Effective

2023-01-01

Checked

2026-08-10

1.5%

Most employees must be paid 1.5 times their regular hourly rate for all hours worked in excess of 40 hours in a workweek; state law does not require overtime after 8 hours in a day.

Checked

2026-08-10

Massachusetts workers are presumed employees; an employer treating a worker as an independent contractor must show the work is free from direction and control, outside the employer's usual course of business, and performed by someone in an independently established trade or business.

Checked

2026-08-10

Massachusetts timely pay law requires most employers to pay employees weekly or biweekly and no later than 6 days after the end of the pay period.

Checked

2026-08-10

Any employee discharged from such employment shall be paid in full on the day of his discharge; any employee leaving his employment shall be paid in full on the following regular pay day, and, in the absence of a regular pay day, on the following Saturday (Mass. Gen. Laws ch. 149, § 148). The word "wages" shall include any holiday or vacation payments due an employee under an oral or written agreement.

Checked

2026-08-24

Employers must give workers a statement with their pay showing the employer and worker names, payment date, hours worked, hourly rate, and all deductions and increases; workers cannot be charged for paystubs.

Checked

2026-08-10

An employer cannot deduct money from a worker's pay unless the law allows it, such as withholding taxes, or the worker requested a deduction for the worker's own benefit.

Checked

2026-08-10

A Massachusetts employer may require direct deposit of salary if employees are allowed to choose the institution that receives the deposit; alternatively, the employer may offer a designated institution or payment by check or cash.

Checked

2026-08-10

30%

Most employees who work more than 6 hours must receive a 30-minute meal break; if the employee works or stays at the workplace during the break at the employer's request, the time must be paid.

Checked

2026-08-10

3%

If an employee is scheduled to work for 3 hours or more and is sent home, the employer must pay the employee for at least 3 hours at no less than minimum wage.

Checked

2026-08-10

No general predictive scheduling requirement for private employers was located in MA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer cannot take money from an employee's pay for the employer's ordinary business costs, including supplies, materials or tools needed for the job.

Checked

2026-08-10

Massachusetts wages include commissions when the amount is definitely determined and has become due and payable to the employee.

Checked

2026-08-10

5%

For 2026 supplemental wage payments such as bonuses, if the Circular M compensation sum is at or below $1,107,750, withhold 5%; above the threshold, apply the prescribed calculation capped at 9% of the supplemental payment.

Effective

2026-01-01

Checked

2026-08-10

No general severance requirement for private employers was located in MA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

As of January 1, 2023, Massachusetts premium pay for Sundays and holidays has been eliminated; covered employees remain entitled to overtime for hours worked over 40 in the week.

Effective

2023-01-01

Checked

2026-08-10

Every covered Massachusetts public works project must have a Department of Labor Standards rate sheet; contractors must pay the listed rates, post the sheet at the worksite and submit certified payroll records to the awarding authority.

Checked

2026-08-10

1%

Employees earn 1 hour of sick time for every 30 hours worked, up to 40 hours per year; employers with 11 or more employees provide paid sick time and smaller employers provide unpaid sick time.

Checked

2026-08-10

0.88%

For 2025 and 2026, employers with 25 or more covered individuals send 0.88% of eligible wages to DFML; employers with fewer than 25 send an effective 0.46% and owe no required employer share.

Effective

2026-01-01

Checked

2026-08-10

8%

Massachusetts employers with 6 or more employees must provide 8 weeks of unpaid leave for birth or qualifying adoption; employers with 50 or more employees also provide up to 15 days of paid or unpaid domestic-violence leave in 12 months.

Checked

2026-08-10

5%

For tax year 2026, Massachusetts withholding on wages is 5.00%, with an additional 4% surtax for income exceeding $1,107,750.

Effective

2026-01-01

Checked

2026-08-10

Employees report their exemptions and requested additional withholding on Form M-4, the Massachusetts Employee's Withholding Exemption Certificate.

Checked

2026-08-10

5%

For 2026, if the required aggregate compensation calculation is $1,107,750 or less, withhold 5% of a supplemental wage payment; if greater, use the DOR calculation that can apply 9% to the portion exposed to surtax.

Effective

2026-01-01

Checked

2026-08-10

Employers must withhold Massachusetts income tax from residents' wages for services performed inside or outside Massachusetts and from nonresidents' wages for services performed in Massachusetts.

Checked

2026-08-10

No general local taxation requirement for private employers was located in MA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

2.42% · wage base $15,000

Massachusetts 2026 unemployment contribution rates are 2.42% for new employers and 6.08% for new construction employers; established employers receive an annually calculated rate, and contributions apply to the first $15,000 of each employee's wages.

Effective

2026-01-01

Checked

2026-08-10

No general disability insurance requirement for private employers was located in MA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

All employers operating in Massachusetts must carry workers' compensation insurance for employees regardless of the number of employees or hours worked; domestic employees require coverage at 16 or more hours per week.

Checked

2026-08-10

Massachusetts withholding is annual at $100 or less, quarterly at $101-$1,200, monthly at $1,201-$25,000, and when $500 or more accumulates by the 7th, 15th, 22nd or last day of a month it is due within 3 business days.

Checked

2026-08-10

Form M-941 is filed online annually for expected withholding of $100 or less, quarterly for $101-$1,200, and monthly for $1,201-$25,000; subject UI employers file employment and wage detail reports each quarter.

Checked

2026-08-10

Employers must provide each employee Form W-2 by January 31 and file required W-2 information with the Massachusetts Department of Revenue.

Checked

2026-08-10

Massachusetts employers must report new hires within 14 days of the start of or return to employment; the requirements apply to all employers and payors regardless of workforce size.

Checked

2026-08-10

60%

An employer cannot deduct more than 60% of disposable earnings for child support, or 50% if the employee supports a spouse or other children; when arrears are 12 or more weeks, the limits rise to 65% and 55%.

Checked

2026-08-10

The Massachusetts Equal Pay Act mandates equal pay for comparable work and an employer may not use prior salary history to justify a gender-based pay disparity.

Checked

2026-08-10

Beginning October 29, 2025, Massachusetts employers with 25 or more employees must disclose the good-faith pay range in job postings and provide ranges to applicants and current employees in the circumstances specified by law.

Effective

2025-10-29

Checked

2026-08-10

Massachusetts employers may not ask an applicant about wage or salary history until after an offer of employment with compensation has been made.

Checked

2026-08-10

3%

Massachusetts law provides mandatory triple damages for weekly wage law violations, as well as court costs and attorneys' fees.

Checked

2026-08-10

Massachusetts employers are required to post applicable notices including Wage and Hour Laws, Fair Employment, Parental Leave, unemployment coverage, workers' compensation, Earned Sick Time and PFML.

Checked

2026-08-10

9%

Massachusetts minors under 18 may not work after 8 p.m. without direct on-site adult supervision; 16-17 year olds generally may not exceed 9 hours per day or 48 per week, and 14-15 year olds are limited to 3 hours on school days and 18 per school week.

Checked

2026-08-10

No general e verify requirement for private employers was located in MA's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Businesses with employees register withholding and Paid Family and Medical Leave tax types through MassTaxConnect, and employers paying wages for work done in Massachusetts must register with the Department of Unemployment Assistance.

Checked

2026-08-10

Massachusetts employers must keep payroll records for 3 years, including each worker's name, address, job or occupation, amount paid each pay period, and hours worked each day and week.

Checked

2026-08-10

12%

Late Massachusetts unemployment contribution payments are subject to 12% annual interest until fully paid; employers without required workers' compensation also face daily stop-work fines.

Effective

2026-01-01

Checked

2026-08-10

An employee may institute a covered Massachusetts wage-law civil action within 3 years after the violation, with statutory tolling after a complaint is filed with the Attorney General.

Checked

2026-08-10