• New Hire
    Businesses in Massachusetts are required by law to report new hires to the Department of Revenue (DOR).  Employers can report new hires through MassTaxConnect .

  • Status Change
  • If employers are withholding any income from employees for child support, they must report any changes in the employee's status to DOR. Changes in status include:
    • Layoff
    • Leave of absence
    • Resignation
    • Termination
    • Retirement
    • Worker’s compensation
  • Minimum Wage Program
  • The $10.00 minimum wage applies to most employees. Tipped employees (meaning those who receive more than $20 a month in tips) may be paid a service rate of $3.35 per hour. However, if a tipped employee does not receive $10.00 per hour after tips are included, the employer must make up the difference.
  • *The minimum wage rate will increase again in 2017, to $11.00 per hour.  The service rate will increase to $3.75, respectively. To learn more about the minimum wage, visit the Fair Labor Division’s website.
  • Check the Minimum Wage Index pdf format of Minimum Wage Index
for more details on minimum wage, including exemptions for specific professions.

  • Overtime
  • Most hourly and salaried employees must be paid one and one-half times their regular hourly rate for all hours worked in excess of 40 in one week. Professional, executive, and administrative employees are exempt from overtime under state law, as are approximately 20 other classifications of workers.
  • The Minimum Wage Index pdf format of Minimum Wage Index
has more details on overtime requirements and exemptions by profession.
  • To learn more about the state overtime law, visit the Fair Labor Division’s website.
  • Please note, some of these employees/professions may be entitled to overtime under federal law. For more information about federal overtime law, please visit the Department of Labor’s Overtime Pay webpage.

  • Earned Sick Time
  • Under the Earned Sick Time Law effective July 1, 2015, the Commonwealth of Massachusetts requires employers to provide sick leave to all employees, including seasonal and part-time workers.
  • The law includes the following stipulations:
    • Employers with more than 11 employees must provide them with paid sick time.
    • Employees must accrue at least one hour of sick time for every 30 hours worked.
    • Employees begin to accrue sick time on their first day, and must be able to use it no later than 90 days later.
  • The law also provides additional protections and requirements. To learn more about the Earned Sick Leave, visit the AGO's Earned Sick Time webpage.