Massachusetts Pay Stub Requirements & Payroll Taxes

Massachusetts is one of the strictest wage-payment states in the country. Pay stubs are required with every payment, a fired employee must be paid in full on the last day, earned vacation counts as wages, and any violation of the Wage Act brings mandatory triple damages. Its stubs also show a flat 5% income tax and a Paid Family and Medical Leave deduction, on a $15.00 minimum wage.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Massachusetts?

Massachusetts requires employers to furnish a record with each wage payment showing the employer's and employee's names, the pay period date, hours worked, hourly rate, and any deductions or additions made for that pay period.

Required on every wage statement — Mass. Gen. Laws ch. 149, § 148:

Name of the employer
Name of the employee
Day, month, and year of payment
Number of hours worked
Hourly rate
Amounts of deductions or increases made for the pay period

Penalty for non-compliance (Mass. Gen. Laws ch. 149, §§ 27C, 150): Violations of the Massachusetts Wage Act can result in civil citations or criminal penalties, and courts must award mandatory treble (triple) damages plus attorneys' fees and costs for weekly wage law violations.

How often must employees be paid?

Employees who work 5 or 6 days a week must be paid weekly or biweekly, within 6 days after the end of the pay period in which the wages were earned. Employees who work 7 days a week, or on a casual basis, must be paid within 7 days. An employee who quits must be paid in full on the next regular payday; an employee who is discharged must be paid in full on the day of discharge.

Source: Mass. Gen. Laws ch. 149, § 148

Massachusetts minimum wage

Massachusetts' minimum wage has been $15.00 an hour since January 1, 2023, the final step of the 2018 "grand bargain" law. There is no automatic inflation adjustment, and cities and towns do not set their own rates.

$15.00 per hour statewide, effective January 1, 2023The rate changes only when the Legislature acts; no increase has been enacted for 2026.

Tipped employees: a service rate of $6.75 per hour, allowed only for employees who receive more than $20 a month in tips and whose tips plus hourly pay reach at least $15.00 an hour.

Source: Mass. Gen. Laws ch. 151, § 1; Massachusetts Attorney General's Office

Overtime & double time

Massachusetts requires time and a half for hours over 40 in a workweek. It has no daily overtime rule, and the old Sunday and holiday premium for retail workers was phased out on January 1, 2023.

Trigger	Pay rate
Daily overtime	No state daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Mass. Gen. Laws ch. 151, § 1A

Meal & rest break requirements

Most employees who work more than 6 hours in a day must get a 30-minute meal break. It can be unpaid if the employee is fully relieved of duty and free to leave the workplace.

Massachusetts has no general rest-break requirement. Short breaks an employer allows, about 5 to 20 minutes, are paid working time under federal law.

If a break is missed:There is no premium-pay remedy for a missed meal break; violations are enforced by the Attorney General's Fair Labor Division.

Source: Mass. Gen. Laws ch. 149, § 100

Massachusetts state income tax

Massachusetts taxes most earned and unearned income at a flat 5% rate (certain short-term capital gains are taxed at 8.5%). An additional 4% surtax applies on top of the 5% rate for taxable income above an inflation-adjusted threshold, making the effective top marginal rate 9% for very high earners.

Flat 5% tax, plus 4% surtax over $1,107,750 (tax year 2026)

Taxable income	Rate
All taxable income	5%

A 4% surtax (the Fair Share Amendment) applies to annual taxable income over $1,107,750 for tax year 2026 ($1,083,150 for 2025), on top of the 5% flat rate. The threshold rises with inflation each year. Certain short-term capital gains are taxed at 8.5% instead of 5%.

Source: Mass. Gen. Laws ch. 62, § 4; Mass.gov, "Massachusetts 4% Surtax on Taxable Income"

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Paid sick leave

Massachusetts' Earned Sick Time law covers almost every employee. At employers with 11 or more employees the time is paid; smaller employers must provide it but may leave it unpaid.

Rule	Detail
Accrual rate	At least 1 hour of earned sick time for every 30 hours worked.
Minimum available per year	Up to 40 hours a year.
Accrual cap	Up to 40 hours of unused time carries over to the next year, but an employer may limit use to 40 hours a year.
Eligibility & carryover	Accrual starts at hire; employees can use it after 90 calendar days of employment.

Paid out at termination?Not required. Unlike vacation, unused earned sick time does not have to be paid out at separation.

Source: Mass. Gen. Laws ch. 149, § 148C; Attorney General's Earned Sick Time FAQs

Vacation & paid time off (PTO)

Massachusetts does not require employers to offer vacation, but once an employer does, earned vacation pay is wages under the Wage Act, with the same protections as any other paycheck.

Earned vacation is wages under Mass. Gen. Laws ch. 149, § 148.

"Use-it-or-lose-it" policies:Allowed only with adequate advance notice and a reasonable opportunity to use the time; otherwise it is an illegal forfeiture of earned wages.

Paid out at termination?Yes. All earned, unused vacation must be paid at separation — on the last day for a discharged employee. A policy cannot make payout depend on giving notice or staying employed.

Source: Mass. Gen. Laws ch. 149, § 148; Attorney General's Advisory 99/1 on vacation policies

Final paycheck rules

Massachusetts sets two deadlines. An employee who is fired or laid off must be paid in full — including earned vacation — on the day of discharge. An employee who quits is paid in full on the next regular payday.

Situation	Final wages due
Fired or laid off	In full on the day of discharge, including all earned, unused vacation.
Quits or resigns	In full on the next regular payday.

Late final pay:Any late or missing wage payment, final pay included, entitles the employee to mandatory triple damages plus attorney's fees and costs, even if the employer pays late before the case ends.

Source: Mass. Gen. Laws ch. 149, §§ 148, 150

Other Massachusetts payroll taxes employers should know

Massachusetts employers pay state unemployment insurance (UI) contributions on employee wages, and most employers and employees jointly fund the state's Paid Family and Medical Leave (PFML) program through payroll withholding.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers: 2.42% (6.08% for new construction-industry employers) for 2026; experienced-employer rates are calculated annually by the Department of Unemployment Assistance	Applies to wages up to the annual taxable wage base set by the DUA
Paid Family and Medical Leave (PFML)	0.88% of eligible wages for 2026 (0.18% family leave + 0.70% medical leave)	For employers with 25+ covered individuals, employees can be charged up to 100% of the family-leave portion and up to 40% of the medical-leave portion, with the employer covering the rest; smaller employers may pass the full cost to employees

Source: Mass.gov, "Learn about employer contributions to DUA"; Mass.gov, "Paid Family and Medical Leave employer contribution rates and calculator"

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Common questions about Massachusetts pay stubs

When is my last paycheck due in Massachusetts?

If you are fired or laid off, on your last day, with all earned vacation included. If you quit, on the next regular payday. A late final check entitles you to triple damages under the Wage Act.

What is the PFML deduction on my Massachusetts pay stub?

Your share of the Paid Family and Medical Leave contribution. The total rate for 2026 is 0.88% of eligible wages; at employers with 25 or more covered individuals, employees can be charged up to all of the family-leave portion and up to 40% of the medical-leave portion.

Does the 4% surtax come out of my paycheck?

Only for very high earners, and often not through withholding at all. The surtax applies to taxable income above $1,107,750 for 2026, and those affected usually cover it with estimated payments or extra withholding.

Is sick time paid at small Massachusetts employers?

Not necessarily. Employers with 11 or more employees must pay for earned sick time; employers with 10 or fewer must provide up to 40 hours a year but may leave it unpaid.

Guides that go with this page

Massachusetts's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.