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Nobody ever said running a business was easy. As an employer, you have many things to handle, and compliance is just one of them.
In addition to federal regulations, each state has its own share of employment-related laws that business owners need to be aware of. Here, we’re highlighting some of these key state-specific requirements, and offering guidance to help you keep up.
Bear in mind that this list is not comprehensive, and there may be local or industry-specific employment requirements that your business needs to comply with. It’s best to consult with legal counsel to ensure compliance with all applicable laws, as Justworks does not provide legal advice.
Tax Considerations
Payroll Tax Accounts
Because Justworks reports state unemployment taxes on behalf of customers who utilize Justworks’ PEO services, Justworks may need to collect account information such as your account number and current tax rate. You can read more about it here: State Unemployment Insurance.
Employer Medical Assistance Contribution
The Employer Medical Assistance Contribution (EMAC) is an employer tax in Massachusetts. The EMAC contribution is used to help fund health insurance programs in the Commonwealth. You can read more about it here: Employer Medical Assistance Contribution.
Massachusetts Health Insurance Responsibility Disclosure (HIRD) Form
Massachusetts employers with 6 or more employees are required to annually submit certain employer-level information about their employer-sponsored insurance offerings to the Commonwealth via an online form. You can read more about it here: Massachusetts Health Insurance Responsibility Disclosure (HIRD) Form.
Recruiting & Hiring Practices
Salary History Ban
Massachusetts employers are prohibited from seeing or asking job applicants to disclose salary history, including benefits, until after an offer of employment that includes compensation has been made.
Mineral*: Massachusetts Pay Equity and Transparency
Pay Transparency
Effective October 29, 2025, Massachusetts will require employers with 25 or more employees to include a pay range in any advertisement or job posting intended to recruit applicants for a specific role. Employers must also share a pay range with an employee upon request for their current role and with applicants upon request for a role to which they are applying.
Commonwealth of Massachusetts: Bill 4890
Mineral*: Massachusetts Pay Equity and Transparency
Independent Contractors
When deciding whether to classify workers as employees or independent contractors, there are a few things your business should consider, including the varying tests that apply under different federal and state employment laws, and the potential penalties and other liabilities for misclassifying employees as independent contractors.
You can read our general Help Center article on contractors, and view information on how to determine if someone is a contractor or employee in Massachusetts in the relevant section linked below.
Commonwealth of Massachusetts: Massachusetts Law About Independent Contractors
Mineral*: Massachusetts Independent Contractors
Pay Requirements
Minimum Wage & Overtime
Massachusetts’ minimum wage requirement is higher than the federal minimum wage.
Additionally, in 2018, a statute known as the Grand Bargain made changes to Sunday premium pay and holiday pay requirements for certain industries.
Further information about minimum wage, overtime, and other related rules and regulations in Massachusetts can be found at the links below.
Massachusetts Department of Labor Standards: Minimum wage and overtime information
Mineral*: Massachusetts Minimum Wage and Overtime
Pay Parity
Under the Massachusetts Equal Pay Act (MEPA), employers are prohibited from discriminating against employees based on sex and are required to offer equal pay for comparable work in roles with similar working conditions. Exceptions to this rule include:
- Pay based on seniority or merit system
- A system that measures earnings by quantity or quality of production
- Pay differential based on a factor other than sex
Commonwealth of Massachusetts: Massachusetts Equal Pay Act
Meal and Rest Laws
Most employers must allow employees to have a 30-minute meal break if they work more than 6 hours during a calendar day. During this break, they must be free to leave the workplace and have no work responsibilities. The break can be unpaid, but if the employer asks the employee to work or stay on the premises during the break, they must be paid for that time period. Employers can require employees to take their meal breaks.
Employers are also required to provide a day off to workers after they work for 6 days consecutively; however, certain types of employers and employees are exempt from this rule.
Commonwealth of Massachusetts: Day Of Rest
Mineral*: Massachusetts Meal and Rest Periods
Pregnant Workers Fairness Act
Employers with 6 or more employees, who are not exempt from the Fair Labor Standards Act (FLSA), are required to provide a reasonable break time for a nursing employee to express breast milk for a nursing child as well as a private place, other than a bathroom, that allows the employee to express breast milk.
Employers must also provide leave for a pregnant employee to attend health-care-related appointments and to recover from childbirth unless the employer can prove providing these accommodations causes an undue hardship to the employer’s operations.
Additionally, employers cannot take negative action against an employee who requests or uses a reasonable accommodation. Nor, can employers deny employment opportunities based on the need for an accommodation under the act.
Massachusetts: What to Know About the Pregnant Workers Fairness Act
Massachusetts Commission Against Discrimination (MCAD): Guidance on the Pregnant Workers Fairness Act
Benefit Requirements
Commonwealth Retirement Programs
The Massachusetts CORE Plan is the state’s multiple employer 401(k) retirement plan specifically designed for the Commonwealth’s nonprofit businesses.
Programs like the CORE Plan are designed to give employees of nonprofit organizations access to a retirement savings plan at competitive rates with the security of standardized ERISA-backed 401(k) offerings. You can read more about state retirement programs at the link below.
Leave
Parental Leave
The Massachusetts Parental Leave Act requires employers with 6 or more employees to provide 8 weeks of unpaid, job-protected leave for eligible employees (notice and completion of probationary periods apply) who have become new parents. Massachusetts Parental Leave can often run concurrently with Massachusetts Paid Family and Medical Leave (MA PFML; see below) for employees eligible for both benefits.
Massachusetts Department of Labor Standards: Parental Leave in Massachusetts
Mineral*: Massachusetts Parental Leave Act
Paid Family and Medical Leave
Eligible employees in Massachusetts can receive partial payment of wages through this Commonwealth program for up to 26 weeks of combined family and medical leave per benefit year for a qualifying reason. Different leave periods apply to various qualifying reasons. For instance, the law provides 20 weeks of leave due to the employee’s own serious health condition.
In addition to leave provided under Massachusetts’ Paid Family Leave, employees may be eligible for leave and other reasonable accommodations under the Pregnant Workers Fairness Act (PWFA). For more information on the Act, please refer to the relevant section above.
Massachusetts Department of Labor Standards: Paid Family & Medical Leave
Mineral*: Massachusetts Family and Medical Leave
Massachusetts Paid Family and Medical Leave
Paid Sick Leave
Under the Massachusetts Earned Sick Time law, most private and nonprofit employers must provide employees either 40 hours of paid sick leave granted upfront, or allow accrual of at least one (1) hour of paid sick leave per thirty (30) hours worked. Employers are required to display a Notice of Employee Rights in a visible location for all employees and either distribute a copy to employees or include it in the employee handbook. You can access the notice here.
Massachusetts Earned Sick Time
Mineral*: Massachusetts Sick Leave
Crime and Victim Leave
Massachusetts employers with 50 or more employees must allow up to 15 days of leave in a 12-month period for employees who are victims of domestic or sexual violence. Qualifying reasons for the leave may include the employee seeking medical attention, counseling or legal assistance, obtaining an order of protection, securing housing, appearing in court, attending child custody proceedings, or meeting with a district attorney or other law enforcement official.
Additionally, all employers must allow employees who are witnesses to attend criminal proceedings without disciplinary action.
Employers have the discretion to provide paid leave. However, employees must exhaust all available PTO first before requesting this leave unless employers opt to waive this requirement.
Mineral*: Massachusetts Victim Leave
Commonwealth of Massachusetts: Employment Leave for Domestic Violence
Harassment & Discrimination
In addition to protections under federal law, Massachusetts law prohibits discrimination by covered employers, because of an employee’s membership in any protected class, including race, color, religion, national origin, sex, pregnancy, childbirth or related medical conditions, age (40 or over), marital status, sexual orientation, gender identity, military status, or disability in places of public accommodation. Covered Massachusetts employers include companies with 6 or more employees and employers of domestic workers (even if employing less than 6 workers).
Massachusetts Commission Against Discrimination (MCAD)
Harassment Policy Requirements
Massachusetts requires employers with 6 or more employees to adopt a sexual harassment prevention policy that includes a complaint form for employees to report alleged incidents of sexual harassment. A model policy is available to employers for implementation. If an employer does not adopt the model policy, it must ensure that their policy meets or exceeds the Commonwealth’s minimum standards.
Harassment Training Requirements
To provide additional support in this area, Justworks has teamed up with EVERFI to offer customers free access to a suite of harassment prevention and inclusion trainings.
Mineral*: Massachusetts Training Requirements
Separation
Final Pay & Document Requirements
In Massachusetts, a terminated employee’s full and final wages must be issued by the end of the last day of work if the separation is involuntary. For a voluntary separation, final wages can be issued on the next regularly scheduled payday or on the Saturday that follows an employee’s resignation if there is no scheduled payday.
Employers are also required to pay out any accrued, unused vacation time. All vested vacation must be paid to the employee as wages at the final rate of pay.
Additionally, an unemployment insurance pamphlet (Form 0590A, “How to File for Unemployment Insurance Benefits”) must be provided to employees being separated permanently or temporarily as soon as possible but no more than 30 days from the last day they performed work. You can access the pamphlet here.
Terminating an Employee - Massachusetts
Massachusetts Department of Labor Standards: Massachusetts law about employment termination
Commonwealth of Massachusetts: Employer responsibilities during the unemployment claims process
Mineral*: Massachusetts Separation
Business Closings and Layoffs
The Federal Worker Adjustment and Retraining Notification (WARN) Act imposes certain notices and other obligations on covered businesses before conducting large-scale business closures, layoffs, or relocations.
Under Massachusetts law, businesses with as few as 50 employees may be covered. Massachusetts employers who may be required to file notice can do so with the Commonwealth’s Department of Career Services' Rapid Response Team. For more information, visit the links below.
U.S. Department of Labor (DOL): Worker Adjustment and Retraining Notification (WARN) Act Advisor
Commonwealth of Massachusetts: Submit a WARN
Mineral*: Massachusetts Layoffs
Notes
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Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.