---
title: "Massachusetts Employer Requirements 2027 Checklist | MCC"
description: "Massachusetts employers in 2027: $15,000 SUTA wage base, new hires reported in 14 days, $15.00 minimum wage. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/massachusetts-employer-compliance-2027"
---

Employer checklist · Massachusetts · 2027

# Massachusetts employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Massachusetts: $15,000 SUTA wage base; 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. 17 of 18 checklist items are confirmed on official pages; 1 is marked not confirmed, with the page to check.

## Massachusetts 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### 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)](https://unemployment.mass.gov/Employers/), checked November 2026 · More: [Massachusetts unemployment tax 2027](/bookkeeping/suta-massachusetts-2027)
- #### ConfirmedTaxable wage base for 2027 $15,000 per employee in 2027 ($15,000 in 2026).M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000. Source: [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions), checked November 2026 · More: [Massachusetts unemployment tax 2027](/bookkeeping/suta-massachusetts-2027)
- #### 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](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions), checked November 2026 · More: [Massachusetts unemployment tax 2027](/bookkeeping/suta-massachusetts-2027)

- #### 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](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions), checked November 2026 · More: [Massachusetts unemployment tax 2027](/bookkeeping/suta-massachusetts-2027)
- #### 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](https://www.mass.gov/doc/form-m-4-massachusetts-employees-withholding-exemption-certificate/download), checked November 2026

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://www.mass.gov/how-to/report-new-hires), checked November 2026 · More: [First hire checklist for Massachusetts](/bookkeeping/first-hire-checklist-by-state?state=ma)

- #### ConfirmedWorkplace posters Massachusetts (Mass.gov) lists the required posters. Source: [Massachusetts: Workplace poster requirements](https://www.mass.gov/info-details/massachusetts-workplace-poster-requirements), checked November 2026 · More: [First hire checklist for Massachusetts](/bookkeeping/first-hire-checklist-by-state?state=ma)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Massachusetts to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) doesn't list Massachusetts among the 22 states that require E-Verify of any employer.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $15.00 an hour.$15.00 since January 1, 2023 (Mass.gov, updated August 28, 2026). Sources: [Mass.gov: Massachusetts law about minimum wage](https://www.mass.gov/info-details/massachusetts-law-about-minimum-wage); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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. Sources: [Mass.gov: Massachusetts law about minimum wage](https://www.mass.gov/info-details/massachusetts-law-about-minimum-wage); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)
- #### ConfirmedRate for: Most agricultural workers $8.00 an hour in 2027 ($8.00 in 2026).Mass.gov. Sources: [Mass.gov: Massachusetts law about minimum wage](https://www.mass.gov/info-details/massachusetts-law-about-minimum-wage); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minimum wage by state 2027](/bookkeeping/minimum-wage-by-state-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### 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.

Sources: [Earned Sick Time in Massachusetts: summary of the law (Mass.gov)](https://www.mass.gov/doc/earned-sick-time-summary-of-the-law-english/download); [Earned Sick Time FAQs, updated November 21, 2024 (Massachusetts Attorney General)](https://www.mass.gov/doc/earned-sick-time-faqs/download), checked November 2026 · More: [Paid sick leave laws by state](/bookkeeping/paid-sick-leave-laws-by-state)

### 5. Meal and rest breaksAdults and workers under 18.

- #### 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. Sources: [Mass.gov: Breaks and time off](https://www.mass.gov/guides/breaks-and-time-off); [Massachusetts Attorney General: Guide to workplace rights and responsibilities](https://www.mass.gov/doc/guide-to-workplace-rights-and-responsibilities-0/download); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm); [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/agencies/whd/state/meal-breaks); [Massachusetts Attorney General: Advisory 94/2 on meal periods](https://www.mass.gov/doc/advisory-942-an-advisory-from-the-attorney-generals-fair-labor-and-business-practices-division-on-meal-periods/download), checked November 2026 · More: [Massachusetts meal break laws](/bookkeeping/meal-break-laws-massachusetts)
- #### ConfirmedRest breaks for adults No state requirement, per the state's own page. No state rest-break requirement: Massachusetts isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.States not listed do not require paid rest periods. Sources: [Mass.gov: Breaks and time off](https://www.mass.gov/guides/breaks-and-time-off); [Massachusetts Attorney General: Guide to workplace rights and responsibilities](https://www.mass.gov/doc/guide-to-workplace-rights-and-responsibilities-0/download); [U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/whd/state/rest.htm); [U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023)](https://www.dol.gov/agencies/whd/state/meal-breaks); [Massachusetts Attorney General: Advisory 94/2 on meal periods](https://www.mass.gov/doc/advisory-942-an-advisory-from-the-attorney-generals-fair-labor-and-business-practices-division-on-meal-periods/download), checked November 2026 · More: [Massachusetts meal break laws](/bookkeeping/meal-break-laws-massachusetts)
- #### Not confirmedBreaks for workers under 18 Not confirmed — check [Mass.gov: Breaks and time off](https://www.mass.gov/guides/breaks-and-time-off). More: [Massachusetts meal break laws](/bookkeeping/meal-break-laws-massachusetts)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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 insuranceOwners 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](https://www.mass.gov/info-details/workers-compensation-insurance-requirements), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

- #### 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](https://www.mass.gov/info-details/workers-compensation-insurance-requirements), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### 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 Sources: [Mass.gov: Massachusetts law about employment termination](https://www.mass.gov/info-details/massachusetts-law-about-employment-termination); [Mass.gov: Massachusetts law about wages](https://www.mass.gov/info-details/massachusetts-law-about-wages); [Massachusetts AG: Guide to Workplace Rights and Responsibilities](https://www.mass.gov/files/documents/2017/12/11/wagehour-brochure-2016-eng%20120717.pdf), checked November 2026 · More: [Massachusetts final paycheck law](/bookkeeping/final-paycheck-laws-massachusetts)
- #### ConfirmedFinal pay when an employee quits On the next regular payday.you must be paid on the next regular paydayUnused 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.

Sources: [Mass.gov: Massachusetts law about employment termination](https://www.mass.gov/info-details/massachusetts-law-about-employment-termination); [Mass.gov: Massachusetts law about wages](https://www.mass.gov/info-details/massachusetts-law-about-wages); [Massachusetts AG: Guide to Workplace Rights and Responsibilities](https://www.mass.gov/files/documents/2017/12/11/wagehour-brochure-2016-eng%20120717.pdf), checked November 2026 · More: [Massachusetts final paycheck law](/bookkeeping/final-paycheck-laws-massachusetts)

- #### 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 DUA: Work search examples](https://www.mass.gov/info-details/work-search-examples), checked November 2026 · More: [Unemployment work search rules by state](/tools/unemployment-work-search-requirements-by-state)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099), checked November 2026 · More: [Massachusetts 1099 filing requirements](/bookkeeping/1099-filing-requirements-massachusetts)

## 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.

Hiring in another state? [Employer registration in Massachusetts, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| 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). | [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) |
| 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. | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) |
| 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. | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| 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. | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | 1099-MISC electronically | [Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026)](https://www.mass.gov/info-details/view-filing-requirements-for-form-1099) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) |
| 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). | [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) |
| 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). | [Mass.gov: Learn about Unemployment Insurance (UI) contributions](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) |

## Still to confirm

- Breaks for workers under 18: check [Mass.gov: Breaks and time off](https://www.mass.gov/guides/breaks-and-time-off)

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?**

$15,000 per employee in 2027 ($15,000 in 2026). M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000.

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=ma)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [Massachusetts workplace posters](/bookkeeping/required-workplace-posters-massachusetts), with free official links.

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