What employers in Massachusetts must do
Checked November 9, 2026From the agencies that run each program
Short answer
Employers in Massachusetts must pay at least $15.00 an hour.
Massachusetts runs a paid leave program, Massachusetts Paid Family and Medical Leave, funded by a premium of 0.88% of wages in 2026.
The next dated change in Massachusetts is January 1, 2027: 2027 contribution rates take effect.
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Massachusetts requirements at a glance
| Requirement | Status | What it means for you |
|---|---|---|
| Minimum wage | In effect | $15.00 an hour |
| Paid leave: Massachusetts Paid Family and Medical Leave | In effect | Every business with at least one Massachusetts employee must register and send Paid Family and Medical Leave (PFML) contributions. W-2 employees (full-time, part-time or seasonal) who are covered by Massachusetts unemployment insurance always count, even if they live in another state. Workers paid on IRS Form 1099-MISC count only when they make up more than half of the workforce, and payments reported on Form 1099-NEC are exempt. Cities, towns and other municipal employers are not covered unless they vote to opt in. |
Pay rules Massachusetts employers must follow
- Paydays
- Hourly workers: weekly or every two weeks. Exempt and salaried employees may be paid every two weeks or twice a month (monthly if the employee chooses).
- Final paycheck, fired
- In full on the last day of work.
- Final paycheck, quit
- By the next regular payday, or the following Saturday if there is no regular payday.
- Meal breaks
- 30-minute meal break, free of all duties, for workdays over 6 hours. It can be unpaid.
- Rest breaks
- We found no state requirement for adults.
- Overtime
- State law requires time and a half after 40 hours in a workweek, with exemptions listed in the statute.
- New hire reporting
- Within 14 days of the first day of work (independent contractors too), to the Massachusetts Department of Revenue
From the Massachusetts Attorney General’s Fair Labor Division and the U.S. Department of Labor’s state tables, checked November 7, 2026.
Upcoming Massachusetts deadlines
· Paid leave
Massachusetts Paid Family and Medical Leave: 2027 contribution rates take effect
The total stays 0.88% of eligible wages, but the employer share (at least 0.42% for employers with 25 or more covered individuals) moves from the medical leave premium to the family leave premium under Chapter 101 of the Acts of 2026. The maximum weekly benefit rises to $1,284.61.
· Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for October through December 2026
The regulation sets the last day of the month after the quarter ends; January 31, 2027 is a Sunday, so the deadline moves to Monday.
· Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for April through June 2027
July 31 is a Saturday, so the deadline moves to Monday.
· Paid leave
Massachusetts Paid Family and Medical Leave: Last day for DFML to set the 2028 family and medical leave contribution rates
The law requires the director to fix next year’s rates by October 1.
· Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for July through September 2027
October 31 is a Sunday, so the deadline moves to Monday.
· Paid leave
Massachusetts Paid Family and Medical Leave: Quarterly PFML return and contribution due on MassTaxConnect for January through March 2028
April 30 is a Sunday, so the deadline moves to Monday.
Deadline calendar for every state · How to hire your first employee · Employer law changes for 2027 · All states
Sources
- Massachusetts Department of Labor Standards
- Massachusetts Department of Family and Medical Leave (DFML)
- State Payday Requirements (last revised January 1, 2023), U.S. Department of Labor, Wage and Hour Division (read Nov 7, 2026)
- Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (last revised January 1, 2023), U.S. Department of Labor, Wage and Hour Division (read Nov 7, 2026)
- Minimum Paid Rest Period Requirements Under State Law for Adult Employees in Private Sector (last revised January 1, 2023), U.S. Department of Labor, Wage and Hour Division (read Nov 7, 2026)
- State Minimum Wage Laws, including premium (overtime) pay after designated hours (updated November 5, 2026), U.S. Department of Labor, Wage and Hour Division (read Nov 7, 2026)
- Pay and recordkeeping, Massachusetts Attorney General’s Fair Labor Division (read Nov 8, 2026)
- Breaks and time off, Massachusetts Attorney General’s Fair Labor Division (read Nov 8, 2026)
- M.G.L. c. 149, § 148 (Wage Act), Massachusetts Legislature (read Nov 7, 2026)
- Report new hires, Massachusetts Department of Revenue (read Nov 8, 2026)
- M.G.L. c. 149, § 100 (meal breaks), Massachusetts Legislature (read Nov 8, 2026)
- M.G.L. c. 151, § 1A (overtime), Massachusetts Legislature (read Nov 8, 2026)