February 23, 2024


Advocacy. Mediation. Success.

Payroll Massachusetts, One of a kind Areas of Massachusetts Payroll Law and Apply

The Massachusetts Condition Company that oversees the collection and reporting of Point out revenue taxes deducted from payroll checks is:

Office of Revenue

51 Sleeper St.

Boston, MA 02205

(617) 887-6367

(800) 392-6089 (in condition)


Massachusetts permits the use of the federal W-4 variety if exemptions claimed are the exact for point out and federal. If not, you should use “M4 Massachusetts Employee’s Withholding Exemption Certification” for Massachusetts cash flow tax withholding.

Not all states let income reductions designed less than Segment 125 cafeteria ideas or 401(k) to be treated in the same fashion as the IRS code will allow. In Massachusetts cafeteria designs are not taxable for cash flow tax calculation taxable for unemployment insurance policies uses. 401(k) prepare deferrals are not taxable for cash flow taxes taxable for unemployment reasons.

In Massachusetts supplemental wages are essential to be aggregated for the condition earnings tax withholding calculation.

You need to file your Massachusetts Point out W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Massachusetts State Unemployment Insurance policy Agency is:

Division of Employment Protection

Charles F. Hurley Bldg.

19 Staniford St., 5th Fl. DET

Boston, MA 02114-2589

(617) 626-6855


The State of Massachusetts taxable wage base for unemployment purposes is wages up to $14,000.00.

Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at minimum 250 workers that they are reporting that quarter.

Unemployment records will have to be retained in Massachusetts for a minimum interval of four decades. This information generally features: identify social safety range dates of employ the service of, rehire and termination wages by period payroll pay durations and pay back dates day and conditions of termination.

The Massachusetts Condition Agency billed with enforcing the state wage and hour legal guidelines is:

Section of Labor and Industries

Truthful Labor and Company Tactics Division

200 Portland St.

Boston, MA 02114

(617) 727-3465

http://www.in the past.condition.ma.us/

The minimum wage in Massachusetts is $6.75 for every hour.

The basic provision in Massachusetts regarding having to pay overtime in a non-FLSA covered employer is one particular and a single 50 percent times standard level just after 40-hour 7 days.

Massachusetts Condition new employ the service of reporting needs are that each and every employer need to report each and every new employ the service of and rehire and contractors more than $600. The employer need to report the federally necessary factors of:

  • Employee’s name
  • day of seek the services of or contract
  • Employee’s tackle
  • Employee’s social safety range
  • Employer’s title
  • Companies handle
  • Employer’s Federal Employer Identification Quantity (EIN)

This info should be documented inside of 14 times of the using the services of or rehiring.
The facts can be sent as a W4 or equal by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in Massachusetts.

The Massachusetts new hire-reporting company can be achieved at 800-332-2733 or 617-626-4154 or on the net at http://www.cse.point out.ma.us/.

Massachusetts does not allow compulsory direct deposit.

Massachusetts involves the subsequent details on an employee’s spend stub:

  • Gross and Web Earnings
  • Employer’s and employee’s identify.
  • payment day
  • amount of money and character of deductions
  • increases
  • straight time and time beyond regulation pay back
  • hrs worked
  • itemized deductions

Massachusetts needs that staff be paid out biweekly or weekly semimonthly or biweekly for FLSA-exempts or salaried workforce (month-to-month if they concur).

Massachusetts needs that the lag time among the stop of the shell out time period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days 7 times just after pay out time period if workweek is 7 days or considerably less than 5 days.

Massachusetts payroll regulation necessitates that involuntarily terminated staff need to be paid out their remaining spend immediately and that voluntarily terminated staff members should be paid their final pay out by the following typical payday (if there is none, the subsequent Saturday) or by mail if staff requests it.

Deceased employee’s wages of $100 need to be paid to the surviving spouse, adult baby, or dad or mum (in that order) 30 times right after loss of life and if there is no will.

Escheat legal guidelines in Massachusetts need that unclaimed wages be paid out above to the condition following 3 a long time.

The employer is even further necessary in Massachusetts to retain a record of the wages deserted and turned in excess of to the condition for a time period of 5 years.

Massachusetts’s payroll legislation mandates no a lot more than $4.125 could be utilized as a suggestion credit history.

In Massachusetts the payroll legal guidelines masking necessary relaxation or food breaks are only that all employees will have to have 30 minutes relaxation after 6 hours of do the job.

Massachusetts’s statute requires that wage and hour records be stored for a time period of not significantly less than two several years. These data will usually consist of at least the info expected beneath FLSA.

The Massachusetts company billed with implementing Little one Assist Orders and laws is:

Massachusetts Section of Income

Child Guidance Enforcement Division

51 Sleeper St.

P.O. Box 9492

Boston, MA 02205-9492

(800) 332-2733


Massachusetts has the adhering to provisions for little one help deductions:

  • When to commence Withholding? Up coming payday much more than 3 days just after notice.
  • When to send Payment? Inside 3 days of Payday.
  • When to send out Termination See? Within 3 days of payday.
  • Highest Administrative Payment? $1 for every payment.
  • Withholding Limits? Federal Procedures underneath CCPA.

Please observe that this write-up is not updated for modifications that can and will come about from time to time.