Key Facts at a Glance
| Requirement | Massachusetts Rule |
|---|---|
| Minimum Wage | $15.00/hour (2024) |
| Tipped Minimum | $6.75/hour + tips |
| Overtime Threshold | 40 hours/week (1.5x) |
| Final Pay (Termination) | SAME DAY as discharge |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | Yes (vacation must be paid out) |
| Pay Frequency Mandate | Weekly or bi-weekly |
| State Income Tax | 5% flat (+ 4% surtax over $1M) |
| Unemployment Insurance | Yes |
| State Disability Insurance | No (but PFML exists) |
| Paid Family Leave | Yes - PFML program |
| Paid Sick Leave | Yes - 40 hours/year |
| Workers' Comp Required | Yes (all employers) |
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