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Massachusetts Payroll Information

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Table of Contents

Paying Employees in Massachusetts

Massachusetts 2025 Minimum Wage:

  • $15.00 per hour
  • $6.75 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 Payroll Taxes

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

Reciprocity

  • None

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: 2.13%
  • 2025 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

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