Sources checked:
Quick answer. Massachusetts: $15,000 SUTA wage base (2026); 2.42% new employer rate; new hires reported in 14 days; $15.00 minimum wage; paid sick leave required; meal breaks required; same-day final pay if fired. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
Massachusetts 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
DUA: go to Unemployment Services for Employers without logging in and choose Register your Business.
Source: Massachusetts Department of Unemployment Assistance (DUA), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Mass.gov: Learn about Unemployment Insurance (UI) contributions.
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ConfirmedTaxable wage base for 2026 (the latest published)
$15,000 per employee in 2026.
DOL table, effective January 2026.
Source: Mass.gov: Learn about Unemployment Insurance (UI) contributions, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
2.42% for a new employer.
DUA: 2.42% in 2026 for new employers registered less than three years.
- New construction employers: 6.08%: DUA: 6.08% in 2026.
Source: Mass.gov: Learn about Unemployment Insurance (UI) contributions, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DUA: due by 3 p.m. on April 30, July 31, October 31 and January 31.
Source: Mass.gov: Learn about Unemployment Insurance (UI) contributions, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: M-4, Massachusetts Employee's Withholding Exemption Certificate.
Source: Massachusetts DOR: Form M-4, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 14 days of the start of, or return to, employment.
- Who: All newly hired employees who work in Massachusetts, and employees returning after 30 or more days off the payroll.
- Independent contractors: yes, report them too. All newly hired independent contractors paid $600 or more over the year, within 14 days of the start of their work.
- How: online, mail. Online on MassTaxConnect, or the paper New Hire Reporting Form.
Source: Official page, checked November 2026 · More: First hire checklist for Massachusetts
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ConfirmedWorkplace posters
Massachusetts (Mass.gov) lists the required posters.
Source: Massachusetts: Workplace poster requirements, checked November 2026 · More: First hire checklist for Massachusetts
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Not confirmedE-Verify for private employers
Not confirmed — check Executive Order 481 Contractor Certification, Commonwealth of Massachusetts.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$15.00 an hour.
$15.00 since January 1, 2023 (Mass.gov, updated August 28, 2026).
Source: Mass.gov: Massachusetts law about minimum wage, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$15.00 an hour; no scheduled change in our data.
Mass.gov: no further increases are planned; a change would need the Legislature or a ballot question.
Source: Mass.gov: Massachusetts law about minimum wage, checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $6.75 an hour in 2027, with tips making up the rest.
Service rate $6.75 for workers with more than $20 a month in tips.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedRate for: Most agricultural workers
$8.00 an hour in 2027 ($8.00 in 2026).
Mass.gov.
Source: Mass.gov: Massachusetts law about minimum wage, checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Earned Sick Time law (M.G.L. c. 149, s. 148C). Yes: a statewide paid sick leave law covers private employers.
- Accrual: 1 hour of earned sick time for every 30 hours worked.
- Yearly limit: Up to 40 hours a calendar year.
- Small employers: Employers with 11 or more employees provide paid time; smaller employers provide up to 40 hours of unpaid sick time.
- Carryover: Up to 40 hours of unused sick time carries over to the next calendar year.
- Notice to employees: Employees must make a good faith effort to tell the employer in advance when the need is foreseeable.
- When it can be used: Employees can begin using earned sick time on the 90th day after their first day of actual work.
Source: Earned Sick Time in Massachusetts: summary of the law (Mass.gov), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
At least a 30-minute meal break for a workday of more than 6 hours. It can be unpaid if the worker is free of all duties and free to leave.
Workers have a right to at least a 30-minute meal break if they work more than six hours during a calendar day.
Source: Mass.gov: Breaks and time off, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedRest breaks for adults
Not confirmed — check Mass.gov: Breaks and time off.
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Not confirmedBreaks for workers under 18
Not confirmed — check Mass.gov: Breaks and time off.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
All employers, no matter how many employees or hours worked. Out-of-state employers must cover people working in the state.
All employers operating in Massachusetts are required to carry workers' compensation insurance
- Owners and officers: Sole proprietors, partners and LLC members don't have to cover themselves; corporate officers who own at least 25% can request an exemption. Employees who aren't owners must still be covered.
- Poster: Fill out the DIA's Notice to Employees and post it where employees can read it.
- Check a policy: Search an employer's policy online with the business name, city and zip; no result doesn't prove there's no insurance.
Source: Workers' Compensation Insurance Requirements | Mass.gov, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
A stop work order with fines of at least $100 a day (including weekends and holidays), criminal charges of up to a year in prison and/or a $1,500 fine, and 3 years of debarment from public contracts.
Source: Workers' Compensation Insurance Requirements | Mass.gov, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
In full on the day of discharge.
shall be paid in full on the day of his discharge
Source: Mass.gov: Massachusetts law about employment termination, checked November 2026 · More: Massachusetts final paycheck law
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ConfirmedFinal pay when an employee quits
On the next regular payday.
you must be paid on the next regular payday
- Unused vacation: Earned vacation pay is listed among wages in the Attorney General's guide to workplace rights.
- If it's late: M.G.L. c. 149, 150 provides mandatory triple damages for wage law violations, plus court costs and attorneys' fees.
Source: Mass.gov: Massachusetts law about employment termination, checked November 2026 · More: Massachusetts final paycheck law
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ConfirmedFor a laid-off employee: the state's work search rule
Provide proof of at least 3 job search activities each week.
Source: Mass.gov: Weekly requirements to get unemployment assistance, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms.
- W-2s: January 31
- 1099s: 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically
- Annual reconciliation: Form M-3 (with paper W-2s), due January 31.
- Electronic filing: Employers issuing 50 or more W-2s must upload them electronically. Payers with fewer than 50 Forms 1099 may submit on paper; 1099-K filers with more than 50 payees must use MassTaxConnect.
Source: Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026), checked November 2026 · More: Massachusetts 1099 filing requirements
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | 1099-NEC Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | W-2s (and Form M-3 for paper filers) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Sunday, February 28, 2027 | 1099-MISC on paper Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | 1099-MISC electronically | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Mass.gov: Learn about Unemployment Insurance (UI) contributions
- E-Verify for private employers: check Executive Order 481 Contractor Certification, Commonwealth of Massachusetts
- Rest breaks for adults: check Mass.gov: Breaks and time off
- Breaks for workers under 18: check Mass.gov: Breaks and time off
Massachusetts kit
Massachusetts Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Massachusetts unemployment tax wage base for 2027?
Not confirmed in our data files. Check Mass.gov: Learn about Unemployment Insurance (UI) contributions (https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions). The latest published base is $15,000 per employee in 2026.
How soon must a Massachusetts employer report a new hire?
Within 14 days of the start of, or return to, employment.
What is the Massachusetts minimum wage in 2027?
$15.00 an hour; no scheduled change in our data. Mass.gov: no further increases are planned; a change would need the Legislature or a ballot question.
Does Massachusetts require paid sick leave?
Earned Sick Time law (M.G.L. c. 149, s. 148C). Yes: a statewide paid sick leave law covers private employers. Accrual: 1 hour of earned sick time for every 30 hours worked.
When is a final paycheck due in Massachusetts?
If the employer ends the job: In full on the day of discharge. If the employee quits: On the next regular payday.
Does Massachusetts require state W-2 or 1099 filing?
DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms. W-2s: January 31 1099s: 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically
Do Massachusetts employers need workers' comp?
All employers, no matter how many employees or hours worked. Out-of-state employers must cover people working in the state.
Related: Employer compliance by state · 2027 changes for employers