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