Massachusetts Payroll Tax and Labor Laws

Get your Massachusetts State Tax ID Number

Click here to obtain State Tax ID 

Click here to obtain State Unemployment Tax ID 

Massachusetts Wage and Hour Laws

Minimum Wage

Massachusetts minimum wage is currently $15.00 per hour. For more details about the Massachusetts minimum wage program, please click here. 

Overtime

Most employees in Massachusetts earn overtime at the rate of 1.5 times their regular rate of pay for all hours worked over 40 in a week. For more specifics on Massachusetts overtime provisions, please click here. 

Pay Frequency

Massachusetts requires employers to pay hourly workers no less than every other week (bi-weekly) with payment required within 6 days after the pay period ends (for 5-6 days worked) or within 7 days after the pay period ends (for 1-4 days worked OR 7 days worked). 

For more specifics on Massachusetts pay frequency rules, please click here. 

Massachusetts Unemployment

Taxable Wage Base ($000s):                                          $15,000

New Employer Rate (% Taxable Wages):                   1.87% New Employer, 3.76% Construction 

Massachusetts Income Tax Withholding

Massachusetts requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue. 

Every employer must withhold Massachusetts tax from wages paid to residents wherever earned, and from wages paid to nonresidents for services performed within the state. Employers are required to withhold under federal law are required to withhold under state law. 

Massachusetts State Resources

Massachusetts Department of Revenue 

Massachusetts Executive Office of Labor and Workforce Development 

Massachusetts Department of Unemployment Assistance 

Massachusetts SUI Rate 

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation. 

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs. 

Revised 1/1/2024