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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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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


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.


State-Facilitated Retirement Programs


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


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.

Massachusetts Wistia Cover
Paychex Compliance - Massachusetts
8:09

Compliance Insights