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Massachusetts

Employ in Massachusetts

Updated on: October 1, 2025

Currency

USD

Employer Taxes

Federal, Social Security, Medicare, Unemployment, Workers' Compensation, PFML

Payroll Frequency

Weekly or biweekly; semi-monthly or monthly for certain employees.

Employee Taxes

N/A

Language

English

Date Format

MM/DD/YYYY

Massachusetts by the Numbers

Population

6.9 million

GDP

674.2 billion

Weekly Working Hours

Time and a half for hours worked over 40 in a workweek; special rules for certain industries.

National Holidays

10

Hiring Difficulty Score

N/A

State Information

Navigate the complexities of employment in Massachusetts with our comprehensive resources.

Hiring

Title

Title

Title

Leave

Paid Time Off

Sick Days

Maternity Days

Weekly Working Hours

Time and a half for hours worked over 40 in a workweek; special rules for certain industries.

National Holidays

  • New Year’s Day – January 1
  • Martin Luther King Jr. Day – Third Monday in January
  • Presidents’ Day (Washington’s Birthday) – Third Monday in February
  • Memorial Day – Last Monday in May
  • Independence Day – July 4
  • Labor Day – First Monday in September
  • Columbus Day (or Indigenous Peoples’ Day in some areas) – Second Monday in October
  • Veterans Day – November 11
  • Thanksgiving Day – Fourth Thursday in November
  • Christmas Day – December 25

Leave

Paid sick leave: 1 hour per 30 hours worked, up to 40 hours/year; paid family and medical leave up to 26 weeks.

Employment Contracts

No state specific requirements. Federal law does not mandate written employment contracts, but specific conditions and exceptions may apply.

Types of Employment

Employees (including Temporary and Part Time workers) and Independent Contractors.

Employment Costs

FUTA: 6% on wages up to $7,000 annually;
Social Security: 6.20% on wages up to $176,100
Medicare Tax: 1.45% on wages
Unemployment Tax: Ranges from 0.94% to 14.37% of wages.
Disability Tax: 0.34% of wages up to $160,200, shared by employers and employees (2024)
Workers’ Compensation
Paid Family and Medical Leave (PFML): 0.68% of eligible wages, with employees contributing 40% of the medical leave portion. Employers with 25 or more employees contribute 60% of the medical leave portion.

IC Class Factors

ABC Test where all factors must be met:
A. The work is done without the direction and control of the employer; and
B. The work is performed outside the usual course of the employer’s business; and
C. The work is done by someone who has their own, independent business or trade doing that kind of work.

Labor Leasing

No labor leasing license is required.

Minimum Wage Requirements

$15.00 per hour, effective January 1, 2023.

Medical Benefits

Follows federal ACA requirements; additional state mandates for specific types of coverage.

Probationary Periods

No specific state regulations; employer discretion, but subject to general employment laws and protections.

Termination Notice

At-will employment; no notice required, but WARN Act applies for mass layoffs (60 days’ notice).

Severance

No mandatory severance pay.

Pre-hire Checks

Ban-the-box.

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Employee Cost Calculator

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