Capital City
Boston
Timezone
EST
(
GMT-5
)
Paid Leave
None
Income Tax
5%
Employer Tax
1.23% - 15.56%
Capital City
Boston
Timezone
EST
(
GMT-5
)
Paid Leave
None
Income Tax
5%
Employer Tax
1.23% - 15.56%
Massachusetts offers up to 26 weeks of paid leave for family or medical needs through a state program.
Employers with 11 or more employees must offer health insurance that meets minimum state requirements.
Known for its tech, education, and healthcare sectors, Massachusetts attracts a highly skilled workforce, particularly in Boston.
Employers in Massachusetts are required to have both a Federal Employer Identification Number (EIN) and a Massachusetts payroll tax number to hire employees and manage payroll. This enables them to comply with federal and state payroll tax obligations.
Massachusetts law does not set a specific standard for full-time employment hours, which are determined based on federal guidelines.
There is no legal definition of "full-time" employment in Massachusetts. However, full-time employees work 35-40 hours per week. Employers are required to provide a 30-minute break to employees who work more than six consecutive hours.
A probationary period is not required for private-sector employees.
Massachusetts law prohibits employers from discriminating against employees or applicants based on specific protected characteristics. These protections cover hiring, firing, promotions, and other employment terms. Protected categories include:
Employers must provide reasonable accommodations for employees’ religious practices and disabilities unless doing so would impose an undue hardship on business operations.
Employers are required to pay hourly, nonexempt employees on a weekly or biweekly basis. Salaried, exempt employees may be paid on a semi-monthly basis. With limited exceptions, only exempt employees may choose, if they prefer, to be paid monthly.
Massachusetts law does not require employers to offer either paid or unpaid vacation leave. However, if an employer chooses to provide vacation as a benefit, it must treat accrued vacation as earned wages. This means that any accrued, unused vacation time must be paid out upon termination of employment. Employers must also adhere to their own written vacation policies and cannot arbitrarily deny employees the right to use accrued leave.
What are Mandatory Leave Entitlements in Massachusetts Employers in Massachusetts are responsible for several tax contributions to support various state programs.
These contributions include:
These contributions include:
In Georgia, the deadline for filing individual state income tax returns aligns with the federal deadline, typically on April 15. If April 15 falls on a weekend or federal holiday, the deadline is extended to the next business day.
Employers in Massachusetts must comply with specific benefit requirements, particularly around health insurance, sick leave, and workers’ compensation. While not all benefits are mandatory, certain benefits are required by state law.
Employers are not required by Massachusetts law to provide health insurance to employees, but they may face penalties under federal laws, such as the Affordable Care Act, if they do not offer coverage and have 50 or more full-time employees. For companies that offer health insurance, Massachusetts mandates that coverage meet minimum creditable coverage standards to avoid state penalties for employees.
Yes, part-time employees are entitled to certain benefits, including sick leave and workers’ compensation:
No, Massachusetts does not mandate that employers offer a 401(k) retirement plan. Employers may voluntarily offer additional retirement plans, such as 401(k)s or other options, to remain competitive in the job market.
Massachusetts law does not require employers to offer either paid or unpaid vacation leave. However, if an employer chooses to provide vacation as a benefit, it must treat accrued vacation as earned wages. This means that any accrued, unused vacation time must be paid out upon termination of employment. Employers must also adhere to their own written vacation policies and cannot arbitrarily deny employees the right to use accrued leave.