Paying Employees in Massachusetts
Massachusetts 2021 Minimum Wage: $13.50 per hour, $5.55 per hour for tipped employees
Massachusetts Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
Massachusetts Paystub Requirements:
An employer must provide to an employee at the time of payment a record of all deductions taken from wages.
How often do you have to pay employees in Massachusetts?
- Nonexempt employees must be paid at least weekly or bi-weekly.
- Both exempt and non-exempt employees must be paid within six days of the pay period end date.
When is an employee’s final check due in Massachusetts?
- Voluntary resignation – wages are due on the next payday or the Saturday following resignation, whichever is sooner
- Involuntary termination – wages are due immediately
Massachusetts Withholding Tax
Massachusetts Withholding Tax Registration
Wages Subject to Massachusetts Withholding
- Wages earned by Massachusetts residents within the state and outside the state
- Wages earned by non-residents in the state of Massachusetts
Massachusetts Employee’s Withholding Exemption Certificate
Massachusetts Withholding Tax Due Dates
- Due annually by Jan 31 if annual withholding is $100 or less
- Due quarterly on last day of the month following quarter-end if withholding is $101-$1200,
- Due monthly by 15th of the following month if withholding is $1201-$25000
- Due by 7th, 15th, 22nd, and last day of the month when income tax accumulates over $500 if annual withholding is more than $25,000
Massachusetts Unemployment Tax
Massachusetts Unemployment Tax Registration
Massachusetts Unemployment Tax Employer Liabilities
- New employer rate: 2.42%
- 2021 Wage Base: $15,000
Massachusetts Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
Massachusetts New Hire Reporting
- Report new hires online via MassTaxConnect
- Massachusetts Department of Revenue
P.O. Box 55141
Boston, MA 02205-5141
- Phone: (800) 332-2733
- Fax: (617) 376-3262
Massachusetts Child Support