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Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law and Practice
The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a .00 penalty for a late report and 0 for conspiracy in Massachusetts.
The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/.
Massachusetts does not allow compulsory direct deposit.
Massachusetts requires the following information on an employee's pay stub:
Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).
Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.
Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.
Deceased employee's wages of 0 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.
Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.
The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.
Massachusetts's payroll law mandates no more than .125 may be used as a tip credit.
In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.
Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.
The Massachusetts agency charged with enforcing Child Support Orders and laws is:
Massachusetts Department of Revenue
Child Support Enforcement Division
51 Sleeper St.
P.O. Box 9492
Boston, MA 02205-9492
Massachusetts has the following provisions for child support deductions:
Please note that this article is not updated for changes that can and will happen from time to time.
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,