Massachusetts Compliance and Regulatory Resources

Following and understanding the ever-changing business regulations in Massachusetts can be complex. Paychex helps to make things simpler for Massachusetts businesses by providing compliance resources so you can more easily stay up to date. Learn more about requirements your business may need to comply with, including tax rates and limits, workplace safety, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

5.00%

2024 MA Withholding Tables

State Unemployment Taxable Wage Base Limit

$15,000

State Unemployment Rate Range for Employers

0.73% - 11.13% (effective Jan. 1, 2024)

State Unemployment New Employer Rate

1.87% New Employer; 3.76% Construction (effective Jan. 1, 2024)

State Hourly Minimum Wage

$15

State Minimum Wage for Tipped Employees

$6.75

MA wage and hour information

Paid Family Leave

Employers can choose to opt out of the state-run paid family and medical leave insurance program for a private plan.

Approval for an exemption from the state-run PFML must be renewed annually.
Employers with approved private plans do not have to make PFML contributions on those benefits.

State Tax ID Registration

Withholding Registration

Registration instructions for Massachusetts state withholding

Immediate registration with email containing the ID with a format of XXX-XXX-XXX (9 digits).
Email your registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for Massachusetts SUI

Immediate registration provided on the Registration Status page with format of XX-XXXXX-X (9 digits).
Email your registration confirmation to your Paychex Service Professional.

Paid Family Medical Leave (PFML) Registration

Registration instructions for Massachusetts Paid Family and Medical Leave (PFML)

Immediate registration with email containing your federal ID with a format of XXXXXXXXX (9 digits).
Email your registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Pay Transparency

Effective July 31, 2025, employers with 25 or more employees in Massachusetts must comply with the Massachusetts pay transparency law (the Frances Perkins Workplace Equity Act).

Employers will be required to disclose the pay range for any job posting, with pay range defined as the annual salary range or hourly wage the employer in good faith expects to pay for a position when job is posted.
- Posting is defined as a job posting or advertisement for a position by the employer and/or a third party.
Salary details must be made available to internal employees who hold a particular position or are offered a promotion or transfer to a new one.
Effective Feb. 1, 2025, employers with 100 or more employees in Massachusetts subject to EEO data reporting also will be required to provide a copy of their EEO report with demographic and pay data information (race, ethnicity, sex, and job category) from prior year to the state secretary.

For more information

State-Facilitated Retirement Programs

CORE Plan

Visit our retirement hub

Workplace Safety

MA OSH

Massachusetts operates an OSHA-approved state plan covering only state and local government workers. Private-sector employers and their workers are covered by federal OSHA.

Workers' Compensation

Coverage is mandatory for employers with any employees.

DOL Website

https://www.mass.gov/orgs/executive-office-of-labor-and-workforce-development

Regulatory and Legislative Compliance Podcast

Changes to Paid Family Leave program, the millionaires' tax, increased state unemployment insurance rate, proposed retirement plan mandates, and more. Director of Compliance Mike Trabold provides insights on what to expect in 2024.