Employer of Record · Massachusetts

Employer of Record in Massachusetts.
Strict Contractor Law. Fully Managed.

Massachusetts has one of the toughest independent contractor tests in the US, mandatory paid family leave, and a non-compete law that requires employers to pay workers during the restriction period. WorkGenius becomes your legal employer - keeping you compliant across Boston, Cambridge, and the entire Commonwealth.

Facts reviewed against primary sources in September 2026

$15.00/hr
State minimum wage
Same day
Final pay on involuntary termination
26 wks
PFML combined annual cap

Massachusetts by the Numbers

Key Massachusetts employment law figures: requirement, current value, and detail.
Requirement Massachusetts Detail
State minimum wage $15.00/hr Tipped employees: $6.75/hr with tip credit to $15.00 minimum
Paid sick leave 40 hrs/year Employers with 11+ employees must provide paid sick time
Final paycheck Same day (if fired) Next regular payday if employee resigns
Non-competes 1 year (2 in narrow cases) Garden leave pay (50% of base) required during restriction period
PFML premium 0.88% of wages Split: employees cover up to 40% of the medical share and 100% of the family share; employers with 25 or more covered individuals cover the other 60% of medical
Salary history ban Prohibited Employers may not ask for or use prior salary history in hiring
The Defining Law

Massachusetts Independent Contractor Law (MGL c.149, §148B)

Massachusetts uses a strict three-part ABC test to determine whether a worker is an independent contractor or an employee. It predates California's AB5 and is equally demanding - failing any single part of the test means the worker is legally an employee, with full wage, tax, and benefits obligations.

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Key Requirements
  • Part A: The worker must be free from direction and control in performing the work
  • Part B: The service must be performed outside the company's usual course of business
  • Part C: The worker must be customarily engaged in an independently established trade
  • Part B is the hardest to satisfy - it effectively bars using contractors for core business functions
  • Misclassification penalties include triple damages, attorney's fees, and potential criminal liability
  • WorkGenius assesses every worker against the MA three-part test before engagement begins
Massachusetts Coverage

What WorkGenius Handles for Massachusetts

From the strictest contractor test in the Northeast to mandatory garden leave on non-competes, Massachusetts demands careful employment administration at every stage.

Contractor Classification

AI-powered assessment against Massachusetts's three-part ABC test before every engagement. Misclassification carries triple damages - risk eliminated from day one.

Massachusetts Payroll

Accurate withholding of state income tax: 5% flat, plus the 4% surtax on annual income above $1,107,750 for 2026, so a 9% top rate on high earners, weekly pay requirement for certain worker categories, and correct overtime calculations.

PFML Administration

Massachusetts Paid Family & Medical Leave contributions withheld and remitted quarterly. Leave approvals and return-to-work managed through the DFML portal.

Non-Compete Agreements (2018 Act)

Employment agreements include compliant non-competes only where appropriate - with required garden leave pay of at least 50% of the highest annualized base salary from the prior two years, 50% of base salary during the restriction period.

Earned Sick Time

Sick leave accrual at 1 hour per 30 hours worked (up to 40 hours), carryover tracking, and paid leave for employers with 11 or more employees - all automated.

Termination & Final Pay

Same-day final paycheck on involuntary termination. Proper COBRA notifications, accrued vacation payout where applicable, and compliant separation documentation.

Massachusetts Compliance Dashboard
3 workers · All compliant
Live
MA Contractor Classification Check
Passed
Worker free from company's direction and control (A)
Service outside company's usual course of business (B)
Worker has an independently established business (C)
This Week's Payroll
$15.00
Base/hr
$22.50
OT rate (1.5×)
Auto
Calculated
Weekly invoice sent
Every Friday · All-in rate
Sent
Technology-Powered

How WorkGenius Handles Massachusetts EOR

Massachusetts has one of the strictest independent contractor laws in the country - stricter than federal standards and comparable to California's AB5. WorkGenius runs every engagement through the MA three-part test before a worker starts, eliminating misclassification risk from day one.

  • MA Contractor Test - Automated
    Massachusetts's three-part test is unforgiving: failing any one part means the worker is an employee by law. WorkGenius assesses every worker before engagement - no manual guesswork, no after-the-fact surprises.
  • PFML Contributions Managed
    Massachusetts Paid Family and Medical Leave requires employer and employee contributions only at employers with 25 or more covered individuals; below that the 0.46% total is withheld entirely from employees. WorkGenius withholds and remits all premiums quarterly to the Department of Family and Medical Leave.
  • Non-Compete Compliance Built In
    Massachusetts non-competes require garden leave pay of at least 50% of the employee's highest annualized base salary in the two years before separation or other mutually agreed consideration. WorkGenius ensures all agreements meet the 2018 Non-Compete Agreement Act.
  • One Weekly Massachusetts Invoice
    A single, transparent weekly invoice covering payroll, PFML contributions, and benefits. No surprises, no hidden fees.

Other Key Massachusetts Compliance Areas

Massachusetts layers multiple employee-protective laws on top of federal requirements.

Salary Range Transparency

25+ employees, since Oct 2025

An Act Relative to Salary Range Transparency took effect on October 29, 2025. Employers with 25 or more Massachusetts employees must disclose the pay range in any posting for a position, and provide it to an employee offered a promotion or transfer, or to an applicant or employee on request. It sits alongside the older salary history ban rather than replacing it. WorkGenius publishes a compliant range on every Massachusetts posting.

Paid Family & Medical Leave (PFML)

Up to 26 weeks

Massachusetts PFML provides up to 20 weeks of paid medical leave and up to 12 weeks of paid family leave per benefit year, capped at 26 weeks combined. Premiums are shared between employer and employee at employers with 25 or more covered individuals, with quarterly remittances to the state Department of Family and Medical Leave.

Non-Compete Agreement Act (2018)

50% garden leave

Non-competes in Massachusetts are limited to 1 year, extendable to 2 only where the employee breached a fiduciary duty or unlawfully took employer property, must be provided before an offer is made, and require the employer to pay at least 50% of the employee's base salary during the restriction period (garden leave). They cannot be used for non-exempt hourly workers.

Salary History Ban

All employers

Massachusetts prohibits employers from asking about or using a candidate's prior salary history in setting compensation. Employers may share their own pay scale for the role. This applies at every stage of hiring and to all employer sizes.

Plant Closing Reporting (c.151A s.71A)

Federal WARN applies

Massachusetts has no mandatory advance-notice law for layoffs. M.G.L. c.151A s.71A defines advance notification as a voluntary written declaration by the employer. What is mandatory is reporting a plant closing to the Commissioner, for a facility that had 50 or more employees in any month of the prior six, where a permanent cessation separates at least 90% of employees within six months. The binding notice obligation is federal WARN: 60 days, for employers with 100 or more employees.

Simple Process

How It Works in Massachusetts

From first conversation to fully compliant employment - typically within days.

1

Tell Us What You Need

Workers, roles, locations, and start dates. We tailor the setup to your needs.

2

We Assess & Classify

Our AI runs every worker through Massachusetts's classification and compliance rules. We prepare compliant contracts and payroll setup.

3

Workers Are Employed

Onboarded with Massachusetts-compliant contracts, benefits enrolled, payroll running from day one.

4

We Handle Ongoing

Payroll runs on Massachusetts rules. Taxes filed. Compliance monitored. One weekly invoice.

Massachusetts EOR: Common Questions

How is the Massachusetts contractor test different from federal standards?

The federal standard (economic reality test) is relatively flexible. Massachusetts's three-part ABC test is far stricter - particularly Part B, which requires the work to be outside the company's usual course of business. That means a tech company generally cannot use independent contractors for software development. Any company engaging contractors in Massachusetts should conduct a classification review before the engagement begins. WorkGenius does this automatically.

Do we have to pay terminated employees on the same day they're let go?

Yes - Massachusetts General Laws Chapter 149, Section 148 requires that employees who are involuntarily terminated receive their final paycheck on the day of termination. This includes all owed wages and, depending on your policy, accrued vacation. Failure to comply carries penalties. WorkGenius handles same-day final pay processing as part of its termination workflow.

How does the Massachusetts non-compete law affect our standard agreements?

The 2018 Non-Compete Agreement Act significantly restricts standard non-compete clauses. Agreements must be: (1) provided to the employee before a formal offer or at least 10 business days before start date; (2) supported by adequate consideration; (3) limited to 1 year; and (4) accompanied by garden leave pay of at least 50% of base salary for the restriction period - unless the parties negotiate alternative consideration. Non-competes are banned entirely for non-exempt workers, undergraduate/graduate students, and certain other categories. WorkGenius drafts fully compliant employment agreements.

What is PFML and how much does it cost Massachusetts employees?

Massachusetts Paid Family and Medical Leave provides up to 20 weeks of paid medical leave and up to 12 weeks of paid family leave per benefit year, capped at 26 weeks combined. For 2026 the total premium is 0.88% of eligible wages for employers with 25 or more covered individuals: 0.70% for medical leave, of which the employee may be charged up to 0.28% (40%) and the employer covers the rest, and 0.18% for family leave, which may be charged entirely to the employee. Employers with fewer than 25 covered individuals owe 0.46% in total and no employer share. Contributions apply to wages up to the Social Security cap of $184,500, and the maximum weekly benefit is $1,230.39. WorkGenius withholds and remits all contributions quarterly.

Can we ask a Massachusetts job applicant what they earned at their previous job?

No. Massachusetts's Equal Pay Act prohibits asking about salary history at any point in the hiring process - even after a verbal offer. Employers may voluntarily share their own compensation range for the role. This applies to all employers regardless of size. WorkGenius ensures all hiring workflows and job postings are compliant.

Explore other state EOR guides

Related compliance concepts

Employer of Record

Ready to Employ in Massachusetts Compliantly?

WorkGenius handles worker classification, Massachusetts payroll, benefits, and every other compliance requirement so you don't have to. Get started today.

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