Massachusetts Labor Laws: Wages, Breaks and Overtime (2026)

Massachusetts law requires employers to provide earned sick time under M.G.L. c. 149, §148C. Employees earn one hour of sick time for every 30 hours worked, up to 40 hours per year.

• Employers with 11 or more employees must offer paid sick leave
• Employers with fewer than 11 employees must offer unpaid sick leave only

Permitted uses include: the employee’s own illness, injury, or medical appointment; care for an ill or injured spouse, child, parent, or other close family member; pregnancy loss, failed assisted reproductive technology (such as IVF), failed adoption, or failed surrogacy, for the employee or their spouse (effective November 21, 2024, per St. 2024, c.392, §144); travel time to and from any covered appointment; and addressing the effects of domestic violence or sexual assault. Employers may not retaliate against workers who use earned sick time.

Poster requirement: Massachusetts employers must display the updated Earned Sick Time workplace poster (March 2025 revision) in a conspicuous location at the worksite.

Massachusetts paid family medical leave (PFML) provides eligible workers with partial wage replacement under M.G.L. c. 175M. For 2026, the maximum weekly benefit is $1,230.39, up 5.1% from $1,170.64 in 2025.. For 2026, the maximum weekly benefit is $1,230.39, up 5.1% from $1,170.64 in 2025.

Eligibility: Employees must have earned at least $6,300 in the last four calendar quarters and at least 30 times the weekly benefit amount they are entitled to receive [mass.gov, 2026].

Types of leave:

• Medical leave: Up to 20 weeks for an employee’s own serious health condition
• Family leave: Up to 12 weeks to bond with a new child or care for a seriously ill family member
• Combined: Up to 26 weeks total in a single benefit year

2026 contribution rates:

• Total contribution: 0.88% of eligible wages (unchanged since 2024). State Average Weekly Wage for 2026: $1,922.48.
• Employee share: 0.46% (0.28% medical + 0.18% family). Total medical leave contribution: 0.70% of eligible wages.
• Employers with 25 or more employees: responsible for at least 60% of the medical leave contribution (0.42%)
• Employers with fewer than 25 employees: no employer contribution required

New for 2026: FICA/FUTA tax treatment. IRS Revenue Ruling 2025-4 (effective January 1, 2026) makes PFML medical leave benefits subject to FICA and FUTA taxes for employers with 25 or more employees. This affects payroll withholding and employer tax calculations. Contractors with 25 or more workers should verify their payroll system reflects this change.

Benefit accrual during PFML leave: In Bodge et al. v. Commonwealth (494 Mass. 623, Sept. 2024), the Massachusetts Supreme Judicial Court clarified that PFML does not require employers to allow benefit accrual, such as vacation, sick time, or service credit, while an employee is on leave.

Employers are not required to treat PFML leave as time worked for accrual purposes. Construction companies with accrual-based PTO policies should review their PFML policies to confirm they are not over-providing benefit accruals during leave.

Poster requirement: Massachusetts employers must post the updated 2026 Department of Family and Medical Leave (DFML) workplace poster by January 1, 2026, and notify all covered employees of the new ,230.39 benefit amount. Updated posters are available at mass.gov/dfml.

Effective November 2024, Massachusetts employees are entitled to up to three days of unpaid leave per year for a reproductive loss event, including miscarriage, failed adoption, or failed surrogacy. Employers with six or more employees are covered [M.G.L. c. 149, §148I, as amended].

Massachusetts law also mandates:

• Emergency response leave for volunteer firefighters, EMTs, and EMS volunteers (job-protected, unpaid unless employer policy states otherwise)
• Small Necessities Leave: up to 24 hours unpaid per year for school activities or care needs of elderly relatives (eligible employees under FMLA)
• Jury duty leave: Employers must pay regular wages for the first three days; job-protected for the full duration
• Military leave under the Uniformed Services Employment and Reemployment Rights Act (USERRA) and Massachusetts state protections
• Domestic violence or sexual assault leave: up to 15 days per year (job-protected)

Massachusetts does not require bereavement, vacation, holiday, or volunteering leave. If an employer offers vacation, accrued vacation is treated as wages under M.G.L. c. 149, §148 and must be paid out on separation.

Massachusetts has no local or city-specific minimum wage ordinances. The statewide rate of $15.00 per hour applies uniformly across all cities and towns.

The following categories may be exempt from the full minimum wage:

• Agricultural workers: minimum wage of $8.00 per hour
• Executives, professionals, and administrative employees meeting federal FLSA duties tests and earning at least $684/week: exempt from minimum wage and overtime
• Outside salespeople spending the majority of working time away from the employer’s premises
• Certain workers in religious, educational, or charitable training programs
• Certain student workers and minors (subject to child labor restrictions)

Massachusetts is an at-will employment state. This question comes up often when contractors onboard new estimators or project managers under employment agreements. Employment contracts and collective bargaining agreements override at-will provisions for covered workers.

Massachusetts is not a right-to-work state. Workers in unionized construction environments may be required to join the union or pay union dues as a condition of employment.

Employers may conduct criminal background checks using the CORI (Criminal Offender Record Information) system. Massachusetts law restricts what employers may ask about. Certain misdemeanors and arrests without a conviction are off-limits. Drug testing is permitted in safety-sensitive industries, including construction, subject to federal guidelines and Massachusetts privacy law.

Massachusetts employers must comply with federal EEO law and state Chapter 151B. Protected characteristics under Massachusetts law include: race, color, national origin, religion, gender, gender identity, sexual orientation, disability, genetic information, pregnancy, age (over 40), marital status, and veteran status.

The Massachusetts Noncompetition Agreement Act (MNAA) governs noncompete agreements. The agreement must be in writing, signed before or at the start of employment, and provide at least $250 or 50% of the employee’s annualized base salary as consideration.

Noncompetes are unenforceable for hourly and non-exempt workers, employees terminated without cause, and student interns. Duration is capped at 12 months. Only the employee’s direct employer may sign and enforce a noncompete under the MNAA (Anaplan Parent, LP v. Brennan, Mass. Super. Ct., Sept. 2025, on appeal).

Construction contractors using noncompetes for estimators, project managers, or operations leadership should audit agreements for MNAA compliance. In Boyd et al. v. The Boston Beer Company (D. Mass., Dec. 2025, pending), a class action challenges whether $3,000 in post-employment consideration is sufficient under the MNAA. Monitor both cases before finalizing any noncompete for estimators or project managers.