| The Massachusetts State Agency that
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| | 800-332-2733 or 617-626-4154 or on the
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| oversees the collection and reporting of
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| | web at does not allow compulsory direct
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| State income taxes deducted from payroll
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| | deposit.Massachusetts requires the
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| checks is:Department of Revenue
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| | following information on an employee's
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| 51 Sleeper St.
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| | pay stub:Gross and Net Earnings
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| Boston, MA 02205
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| | Employer's and employee's name.
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| (617) 887-6367
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| | payment date
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| (800) 392-6089 (in state)
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| | amount and nature of deductions
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| allows the use of the federal W-4 form
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| | increases
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| if exemptions claimed are the same for
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| | straight time and overtime pay
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| state and federal. Otherwise, you must
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| | hours worked
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| use "M4 Massachusetts Employee's
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| | itemized deductionsMassachusetts
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| Withholding Exemption Certificate" for
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| | requires that employee be paid biweekly
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| Massachusetts income tax withholding.Not
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| | or weekly; semimonthly or biweekly for
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| all states allow salary reductions made
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| | FLSA-exempts or salaried employees
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| under Section 125 cafeteria plans or
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| | (monthly if they agree).Massachusetts
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| 401(k) to be treated in the same manner
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| | requires that the lag time between the
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| as the IRS code allows. In Massachusetts
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| | end of the pay period and the payment of
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| cafeteria plans are not taxable for
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| | wages to the employee not exceed six days
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| income tax calculation; taxable for
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| | if workweek is 5 or 6 days; 7 days after
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| unemployment insurance purposes. 401(k)
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| | pay period if workweek is 7 days or less
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| plan deferrals are not taxable for income
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| | than 5 days.Massachusetts payroll law
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| taxes; taxable for unemployment
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| | requires that involuntarily terminated
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| purposes.In Massachusetts supplemental
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| | employees must be paid their final pay
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| wages are required to be aggregated for
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| | immediately and that voluntarily
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| the state income tax withholding
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| | terminated employees must be paid their
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| calculation.You must file your
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| | final pay by the next regular payday (if
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| Massachusetts State W-2s by magnetic
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| | there is none, the next Saturday) or by
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| media if you are required to file your
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| | mail if employee requests it.Deceased
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| federal W-2s by magnetic media.The
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| | employee's wages of $100 must be paid to
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| Massachusetts State Unemployment
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| | the surviving spouse, adult child, or
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| Insurance Agency is:Division of
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| | parent (in that order) 30 days after
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| Employment Security
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| | death and if there is no will.Escheat
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| Charles F. Hurley Bldg.
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| | laws in Massachusetts require that
|
| 19 Staniford St., 5th Fl. DET
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| | unclaimed wages be paid over to the state
|
| Boston, MA 02114-2589
| |
| | after three years.The employer is further
|
| (617) 626-6855
| |
| | required in Massachusetts to keep a
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| State of Massachusetts taxable wage
| |
| | record of the wages abandoned and turned
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| base for unemployment purposes is wages
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| | over to the state for a period of 5
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| up to $14,000.00.Massachusetts requires
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| | years.Massachusetts's payroll law
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| Magnetic media reporting of quarterly
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| | mandates no more than $4.125 may be used
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| wage reporting if the employer has at
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| | as a tip credit.In Massachusetts the
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| least 250 employees that they are
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| | payroll laws covering mandatory rest or
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| reporting that quarter.Unemployment
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| | meal breaks are only that all employees
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| records must be retained in Massachusetts
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| | must have 30 minutes rest after six hours
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| for a minimum period of four years. This
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| | of work.Massachusetts's statute requires
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| information generally includes: name;
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| | that wage and hour records be kept for a
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| social security number; dates of hire,
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| | period of not less than two years. These
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| rehire and termination; wages by period;
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| | records will normally consist of at least
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| payroll pay periods and pay dates; date
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| | the information required under FLSA.The
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| and circumstances of termination.The
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| | Massachusetts agency charged with
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| Massachusetts State Agency charged with
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| | enforcing Child Support Orders and laws
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| enforcing the state wage and hour laws
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| | is:Massachusetts Department of Revenue
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| is:Department of Labor and Industries
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| | Child Support Enforcement Division
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| Fair Labor and Business Practices
| |
| | 51 Sleeper St.
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| Division
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| | P.O. Box 9492
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| 200 Portland St.
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| | Boston, MA 02205-9492
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| Boston, MA 02114
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| | (800) 332-2733
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| (617) 727-3465
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| | has the following provisions for child
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| minimum wage in Massachusetts is $6.75
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| | support deductions:When to start
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| per hour.The general provision in
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| | Withholding? Next payday more than 3
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| Massachusetts concerning paying overtime
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| | days after notice.
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| in a non-FLSA covered employer is one and
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| | When to send Payment? Within 3 days
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| one half times regular rate after 40-hour
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| | of Payday.
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| week.Massachusetts State new hire
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| | When to send Termination Notice?
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| reporting requirements are that every
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| | Within 3 days of payday.
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| employer must report every new hire and
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| | Maximum Administrative Fee? $1 per
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| rehire and contractors over $600. The
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| | payment.
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| employer must report the federally
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| | Withholding Limits? Federal Rules
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| required elements of:Employee's name
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| | under CCPA.
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| date of hire or contract
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| | Please note that this article is not
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| Employee's address
| |
| | updated for changes that can and will
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| Employee's social security number
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| | happen from time to time.Charles J. Read,
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| Employer's name
| |
| | CPA has been in the payroll, accounting
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| Employers address
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| | and tax business for 30 years, the last
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| Employer's Federal Employer
| |
| | fifteen in private practice. Mr. Read is
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| Identification Number (EIN) This
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| | the author of "How to Start a New
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| information must be reported within 14
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| | Business".For Professional Payroll
|
| days of the hiring or rehiring.
| |
| | services at a Budget Price go to a
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| The information can be sent as a W4 or
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| | Paperless Payroll Company.Go to For a
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| equivalent by mail, fax or
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| | full service payroll service bureau with
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| electronically.
| |
| | CPA's on staff.See an excerpt of Mr.
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| There is a $25.00 penalty for a late
| |
| | Read's interviews from William Shatners
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| report and $500 for conspiracy in
| |
| | "Heartbeat of America" television show on
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| Massachusetts.The Massachusetts new
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| | the websites linked above.
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| hire-reporting agency can be reached at
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|
