Massachusetts
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The rules that most often show up in a Massachusetts restaurant's payroll and onboarding cycle.
Earned Sick Time accrues at 1 hour per 30 hours worked, up to 40 hours per year. It is paid sick time for employers with 11 or more employees.
Source: Mass.gov — Earned Sick Time · Last reviewed
Paid Family and Medical Leave contributions run at 0.88% of eligible wages for employers with 25 or more covered individuals.
Source: Mass.gov — PFML contribution rates · Last reviewed
The 2026 Massachusetts minimum wage is $15.00 per hour, with a tipped cash wage of $6.75 per hour.
Source: Mass.gov — Minimum Wage Program · Last reviewed
New hires must be reported to the state new-hire directory, which is a payroll-cycle deadline rather than a paperwork formality.
Source: Mass.gov — Report new hires · Last reviewed
Employee wage withholding follows the state withholding schedules, which are reissued periodically.
Source: Mass.gov — Withholding taxes on wages · Last reviewed

