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State Payroll Information

Massachusetts Payroll

Did you know that on voting day, Massachusetts employers must allow employees to be away from work during the first two hours after the polls open?

Massachusetts Income Tax Withholding

Massachusetts requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.

Every employer must withhold Massachusetts tax from wages paid to residents wherever earned, and from wages paid to nonresidents for services performed within the state. Employers required to withhold under federal law are required to withhold under state law.

Massachusetts Benefits

Massachusetts Voting Rights:

Employer Right To
Schedule Voting Hours
Pay Deduction For
Voting Time Leave
Yes No

All employers in Massachusetts must allow employees time off to vote. This summary is restricted to coverage of private employers. Employers must allow employees to be away from work during the first two hours after the polls open.

Massachusetts Compensation

Employers must pay employees covered by Massachusetts's minimum wage law at least $7.50 an hour. The minimum wage increases to $8.00 an hour, effective January 1, 2008. The minimum wage rate in Massachusetts cannot be less than the federal minimum wage plus $0.10.

Massachusetts Payroll

Employers covered by Massachusetts's wage payment law must pay wages either weekly or biweekly. Wages must be paid not more than six days following the close of a pay period for employees working five or six days a week, not more than seven days after the close of a pay period for employees working seven days a week.

Massachusetts Unemployment:

Taxable Wage Base
($000s)
New Employer Rate
(% Taxable Wages)
Employee Tax Rate
(% Taxable Wages)
Period Effective
14,000 2.53 - 7.23 None Calendar Year 2007

Helpful Links for Massachusetts Payroll

Massachusetts Department of Revenue
100 Cambridge Street
P.O. Box 7010
Boston, Massachusetts 02204
800-392-6089 (in-state)
617-887-MDOR (6367)

Massachusetts Department of Labor and Workforce Development - Division of Unemployment Assistance
Charles F. Hurley Building
19 Staniford St.
Boston, Massachusetts 02114
(617) 626-6560

Massachusetts Laws

Tax Forms and Publications


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