Massachusetts
Updated to reflect retaliation protections in the state Act to Establish Pay Equity, effective July 1, 2018.
As mandated by the Massachusetts Commission Against Discrimination, covered employers may use the Pregnant Workers Fairness Act Guidance to fulfill notice requirements.
Updated to incorporate pregnancy and breastfeeding accommodation requirements, effective April 1, 2018.
This guide provides HR and payroll professionals with compliance guidance regarding the test for employee state unemployment insurance (SUI) tax coverage and what constitutes SUI taxable wages in Massachusetts. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements. Also covered are employer medical assistance contributions.
This guide provides compliance guidance for HR and payroll professionals in Massachusetts regarding withholding for child support and creditor garnishment orders, tax levies and voluntary wage assignments.