dmurphy@murphyaccounting.com
Skip to content

Massachusetts

Support for independent restaurants across Massachusetts

Massachusetts is the market BOHO operates in — not one entry on a fifty-state list. The state rules below are the ones that touch a restaurant payroll cycle here.

What's different here

Four Massachusetts rules that reach a restaurant every cycle

Not an exhaustive list of state employment law — the four items that most often turn into a payroll or onboarding problem in a restaurant specifically.

Earned sick time, at your headcount

Accrual runs for everyone, but whether it is paid turns on your employee count — and a restaurant that crosses that threshold seasonally needs to know which side of it it is on before the cycle, not after.

PFML contributions

Contribution obligations turn on your covered-individual count. Restaurants sitting near the threshold are the ones most likely to get this wrong in either direction.

Tipped cash wage and the tip-credit check

Knowing the tipped cash wage is the easy part. Running the per-person check that cash wage plus tips clears full minimum wage, every period, is the part that takes time.

State new-hire reporting

This runs on a deadline tied to the hire date, and nothing inside a restaurant reminds anyone it exists. It is the single most commonly missed onboarding step.

The detailed version, with official sources, is in Massachusetts restaurant payroll basics.

Reference

Massachusetts figures, with sources and review dates

Each figure links to the official source it should be checked against, and shows when it was last reviewed. Verify before relying on any of them.

Massachusetts

Currently serving

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

These figures are operational reference points, not legal or tax advice. Rules change, and thresholds often turn on facts specific to your restaurant. Verify against the linked official source and your own advisers before acting.

Who this is for

The Massachusetts operators BOHO fits

Owner-led restaurants, bars, and counter-service concepts in Massachusetts — single locations through small groups.
  • Owner-operated rooms where the owner is still approving payroll personally
  • Two- and three-location groups where the same policy has to hold in each room
  • Restaurants with a tipped workforce on more than one pay rate
  • Operators who have outgrown a bookkeeper handling payroll as a favour
  • Anyone who has just discovered an onboarding gap and does not want a second one

Coverage, stated plainly

What 'serving Massachusetts' means here

BOHO serves restaurants across Massachusetts. There is no storefront you would visit and no reason for one — payroll coordination and HR administration are done through your systems and your records, not across a counter.

So this page will not claim a physical presence in your town, and you will not find a page here for every city in the Commonwealth. A hundred near-identical “payroll services in [town]” pages would be easy to produce, useless to read, and would tell you nothing true about whether BOHO can help you.

What is true: Massachusetts is the only state BOHO currently serves. Boston and Greater Boston operators are served from the same practice as the rest of the state. New England and the NYC metro are stated expansion corridors, and every page that mentions them says so.

Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel.

Services

What BOHO runs for Massachusetts restaurants

Restaurant payroll coordination

Inputs assembled, tipped workflows reconciled, exceptions flagged, and nothing submitted until your named approver signs off.

Restaurant HR administration

Personnel files, documentation, offboarding records, handbook maintenance, and WOTC screening on a recurring cycle.

Onboarding administration

The new-hire sequence run off the floor, with state new-hire reporting handled on the payroll clock.

Handbook support

Customization, annual review, and a flag when written policy and floor practice have drifted apart.

FAQ

Massachusetts questions

Do you work with restaurants outside Massachusetts?

Massachusetts is the market BOHO operates in today. Connecticut, Rhode Island, New Hampshire, Vermont, Maine, and the New York City metro are stated expansion corridors rather than active service areas. If you operate outside Massachusetts, say so on the fit call and you will get a straight answer about timing.

Keep reading

Massachusetts resources

Massachusetts restaurant HR & payroll

Massachusetts restaurant payroll topics to verify before each review cycle

What Massachusetts payroll rules affect restaurants?

8 min read · Updated

Restaurant onboarding administration

A practical Massachusetts restaurant onboarding checklist

What paperwork does a Massachusetts restaurant need for a new hire?

7 min read · Updated

Restaurant payroll coordination

A restaurant payroll approval checklist for every pay cycle

What should a restaurant check before approving payroll?

6 min read · Updated

Talk to someone who only works in Massachusetts

Twenty minutes on your rooms, your headcount, and your pay cycle.

Your restaurant remains the employer of record and approves payroll and employment decisions. BOHO is not a PEO, a staffing agency, or legal counsel.