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