Client desk: (908) 444-6373 · Text us · booking@mcc-solutionsnj.com Online 7AM–9PM ET daily · Mobile Mon–Sat · ← MCC Solutions home
MCCMCC Solutions Account Bookkeeping

Employer checklist · Massachusetts · 2027

Massachusetts employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

Intuit ProAdvisor Gold tier badgeGold tier in Intuit's ProAdvisor program. See my Intuit listing

Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. See Tallyfinch

Sources checked:

Quick answer. Massachusetts: $15,000 SUTA wage base; 2.42% new employer rate; new hires reported in 14 days; $15.00 minimum wage; paid sick leave required; meal breaks required; same-day final pay if fired. 17 of 18 checklist items are confirmed on official pages; 1 is marked not confirmed, with the page to check.

Massachusetts 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

  • ConfirmedPaid sick leave

    Earned Sick Time law (M.G.L. c. 149, s. 148C). Yes: a statewide paid sick leave law covers private employers.

    • Accrual: 1 hour of earned sick time for every 30 hours worked.
    • Yearly limit: Up to 40 hours a calendar year.
    • Small employers: Employers with 11 or more employees provide paid time; smaller employers provide up to 40 hours of unpaid sick time.
    • Carryover: Up to 40 hours of unused sick time carries over to the next calendar year.
    • Notice to employees: Employees must make a good faith effort to tell the employer in advance when the need is foreseeable.
    • When it can be used: Employees can begin using earned sick time on the 90th day after their first day of actual work.

    Sources: Earned Sick Time in Massachusetts: summary of the law (Mass.gov); Earned Sick Time FAQs, updated November 21, 2024 (Massachusetts Attorney General), checked November 2026 · More: Paid sick leave laws by state

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    All employers, no matter how many employees or hours worked. Out-of-state employers must cover people working in the state.

    All employers operating in Massachusetts are required to carry workers' compensation insurance
    • Owners and officers: Sole proprietors, partners and LLC members don't have to cover themselves; corporate officers who own at least 25% can request an exemption. Employees who aren't owners must still be covered.
    • Poster: Fill out the DIA's Notice to Employees and post it where employees can read it.
    • Check a policy: Search an employer's policy online with the business name, city and zip; no result doesn't prove there's no insurance.

    Source: Workers' Compensation Insurance Requirements | Mass.gov, checked November 2026 · More: Workers' comp requirements by state

  • ConfirmedIf there's no coverage

    A stop work order with fines of at least $100 a day (including weekends and holidays), criminal charges of up to a year in prison and/or a $1,500 fine, and 3 years of debarment from public contracts.

    Source: Workers' Compensation Insurance Requirements | Mass.gov, checked November 2026 · More: Workers' comp requirements by state

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms.

    • W-2s: January 31
    • 1099s: 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically
    • Annual reconciliation: Form M-3 (with paper W-2s), due January 31.
    • Electronic filing: Employers issuing 50 or more W-2s must upload them electronically. Payers with fewer than 50 Forms 1099 may submit on paper; 1099-K filers with more than 50 payees must use MassTaxConnect.

    Source: Mass.gov: Form 1099 Filing Requirements (updated July 24, 2026), checked November 2026 · More: Massachusetts 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

Hiring in another state? Employer registration in Massachusetts, done for you, or a free bookkeeping health check.

DateWhatSource
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
1099-NEC
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, January 31, 2027
W-2s (and Form M-3 for paper filers)
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Sunday, February 28, 2027
1099-MISC on paper
Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
1099-MISC electronically
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Massachusetts unemployment tax wage base for 2027?

$15,000 per employee in 2027 ($15,000 in 2026). M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000.

How soon must a Massachusetts employer report a new hire?

Within 14 days of the start of, or return to, employment.

What is the Massachusetts minimum wage in 2027?

$15.00 an hour; no scheduled change in our data. Mass.gov: no further increases are planned; a change would need the Legislature or a ballot question.

Does Massachusetts require paid sick leave?

Earned Sick Time law (M.G.L. c. 149, s. 148C). Yes: a statewide paid sick leave law covers private employers. Accrual: 1 hour of earned sick time for every 30 hours worked.

When is a final paycheck due in Massachusetts?

If the employer ends the job: In full on the day of discharge. If the employee quits: On the next regular payday.

Does Massachusetts require state W-2 or 1099 filing?

DOR requires an annual report of income taxable under Chapter 62, which includes Form 1099-MISC and Form 1099-NEC. The page doesn't tie this to residency or withholding, and gives no dollar threshold for these two forms. W-2s: January 31 1099s: 1099-NEC January 31; most other 1099s February 28 on paper or March 31 electronically

Do Massachusetts employers need workers' comp?

All employers, no matter how many employees or hours worked. Out-of-state employers must cover people working in the state.

Related: Employer compliance by state · 2027 changes for employers

Rule Watch: keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.

Required posters: Massachusetts workplace posters, with free official links.

Tallyfinch

Books you keep on your own computer

Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries.

See Tallyfinch Download it free Compare the three apps

Want payroll handled for you?

See bookkeeping servicesCall (908) 444-6373

Rather talk first? Leave your number and we'll call you.

CallTextFree health check