What is the state minimum wage? 

  • $12.75/hour
  • $4.95/hour for tipped employees

What do I need to know about state withholding tax?

  • Income earned within Massachusetts is subject to withholding tax for both residents and non-residents.
  • Massachusetts residents who work and pay income taxes in other states are generally entitled to a credit against their Massachusetts income taxes in an amount equal to the tax paid to the other state. The credit is claimed on the employee’s annual return, Form 1, Schedule F.

What forms do employees need to set up state withholding?

  • Form M-4 – Massachusetts Employee’s Withholding Exemption Certificate
  • Form M-4-MS – Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 15,000
  • 2020 New Employer UI Rate – 2.42%
  • With few exceptions, new employers are required to register for an unemployment tax account.  Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Massachusetts Department of Revenue
    P.O. Box 55141
    Boston, MA 02205-5141
  • Fax: (617) 376-3262
  • Phone: (800) 332-2733

How do I submit Child Support payments?

  • Remit payments online
  • Massachusetts Department of Revenue
    Child Support Enforcement Division
    100 Cambridge St
    Boston, MA 02114
  • Phone: (617) 626-2700

Additional Resources:

Employer’s Guide to Unemployment Insurance Executive Office of Labor and Workforce Development
Massachusetts Forms & Documents Massachusetts Wage & Hour Laws
Workers’ compensation insurance requirements Massachusetts Employer’s Guide to Worker’s Compensation

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