Massachusetts is one of the most employee-friendly states in the country, and it enforces its rules seriously. Whether you run a shop in Springfield, a logistics company in Worcester or a professional firm in Boston, these are the rules we see employers miss most often in 2026.
This guide is general information, not legal advice. Rules change, so confirm details for your situation.
Paid Family and Medical Leave (PFML)
The total PFML contribution rate for 2026 is 0.88% of eligible wages.
- 25 or more covered individuals: the employer pays at least 60% of the medical leave share, and can withhold the rest of the contribution from employees.
- Fewer than 25: no employer share is owed. The effective rate is 0.46%, and all of it can be withheld from employees.
- Maximum weekly benefit: $1,230.39 in 2026, rising to $1,284.61 in 2027.
One change to plan for: starting January 1, 2027, the employer contribution moves from the medical leave side to the family leave side. The total rate stays at 0.88%, but your payroll setup needs to change. If your payroll provider handles PFML automatically, confirm they have made the update.
Pay Transparency
Since October 29, 2025, employers with 25 or more employees must include a pay range in job postings and give current employees the range for their role on request. Employers with 100 or more also file EEO data reports with the state.
This is not just a posting rule. Once ranges are public, current employees will compare. You need consistent job titles and a pay structure you can explain.
Earned Sick Time
Employees earn one hour for every 30 hours worked, up to 40 hours a year. Leave is paid at 11 or more employees and unpaid below that. Employees can start using it after 90 days.
Final Pay and the Wage Act
This is the one that costs Massachusetts employers the most money.
- An employee who is fired or laid off must receive final wages, including accrued unused vacation, on their last day.
- An employee who quits must be paid by the next regular payday.
- Late or missing wages carry mandatory triple damages plus attorney fees.
A termination meeting without a final check in hand is one of the most expensive mistakes a Massachusetts employer can make.
Background Checks and CORI
Massachusetts bans criminal history questions on the initial job application. CORI checks come later and follow specific rules. We cover the details in our guide to CORI checks for healthcare and senior care employers.
Minimum Wage and Withholding
The state minimum wage is $15.00 an hour ($6.75 for tipped employees), with no scheduled increase. State income tax withholding is 5%, with a 4% surtax on very high earners.
Quick Reference
| Rule | Who it covers | Key number |
|---|---|---|
| PFML | All employers | 0.88% total in 2026 |
| Pay ranges in postings | 25+ employees | Range in every posting |
| Earned sick time | All employers | Paid at 11+ employees |
| Final pay when fired | All employers | Last day of work |
| Minimum wage | All employers | $15.00 per hour |
Where King & Co. Helps
We keep Massachusetts employers current on all of this, billed only for the hours you use. We are based in Ludlow and work on site in Springfield, Worcester, Boston and across the state.
- HR compliance and policy support
- Leave management for PFML, FMLA and earned sick time
- How billing works, including $0 quiet months
Book a free 15-minute call and we will tell you where your biggest gaps are.
Josh runs HR, payroll and PBJ support for employers across New England and New York, from five-person offices to multi-building nursing home groups. He works in every major payroll system and answers the phone personally.
Book 15 minutes with Josh