Massachusetts State Law

Massachusetts employers must report all newly hired and rehired employees to the State Directory of New Hires within 14 days of the hire date. Reports must include the employee name,…

Source: MA Department of Revenue

Massachusetts employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: MA Department of Unemployment Assistance

Massachusetts businesses must register with the Secretary of the Commonwealth before conducting business. Sole proprietors using a trade name must file a DBA with the city or town clerk. Businesses…

Source: MA Secretary of the Commonwealth

All business entities registered in Massachusetts must designate a resident agent with a Massachusetts street address. The agent must be available during normal business hours to receive legal process and…

Source: MA Secretary of the Commonwealth

Massachusetts licenses and regulates numerous professions through boards under the Division of Professional Licensure. Licensed professions include electricians, plumbers, architects, engineers, cosmetologists, and real estate professionals.

Source: MA Division of Professional Licensure

Home-based businesses in Massachusetts are subject to local zoning bylaws and ordinances that vary by municipality. Most communities permit limited home occupations that do not generate significant customer traffic, exterior…

Source: MA Executive Office of Housing and Livable Communities

The Massachusetts Small Business Technical Assistance program funds nonprofit organizations that provide free business counseling, training, and technical assistance to entrepreneurs and small business owners across the state.

Source: MA Office of Business Development

Massachusetts law requires most employers to carry workers compensation insurance for all employees including part-time and seasonal workers. Sole proprietors without employees are exempt. The Department of Industrial Accidents oversees…

Source: MA Department of Industrial Accidents

Massachusetts employers must contribute to the state Unemployment Insurance (UI) system. New employers pay a standard 2.42% rate on the first $15,000 of each employee wages. Rates adjust annually based…

Source: MA Department of Unemployment Assistance

Massachusetts employers must register with the Department of Revenue and withhold state income tax from employee wages at the flat 5% income tax rate. Employers file withholding returns and remit…

Source: MA Department of Revenue

Massachusetts requires LLCs to file a Certificate of Organization with the Secretary of the Commonwealth. The filing fee is $500. A registered agent with a MA address is required.

Source: MA Secretary of the Commonwealth

Massachusetts corporations are formed by filing Articles of Organization with the Secretary of the Commonwealth and paying a $275 fee. Corporations must designate a registered agent in Massachusetts and hold…

Source: MA Secretary of the Commonwealth

MassVentures provides matching grants to Massachusetts companies that have been awarded federal SBIR Phase I and Phase II awards.

Source: MassVentures

MassDevelopment offers financing to early-stage and growing technology companies in Massachusetts. Loans range from $500K to $3M.

Source: MassDevelopment

The MA Division of Occupational Licensure (DOL) oversees licensing for 147 license types across 29 boards including contractors electricians plumbers and real estate brokers.

Source: MA Division of Occupational Licensure

Massachusetts minimum wage is $15.00/hour. Tipped employees must receive a minimum of $6.75/hour plus tips.

Source: MA Executive Office of Labor and Workforce Development

Massachusetts requires most employers to deduct Paid Family and Medical Leave (PFML) contributions from employee wages. Employees can take up to 26 weeks of combined leave per year.

Source: MA Department of Family and Medical Leave

Massachusetts imposes a 6.25% sales tax on retail sales of tangible personal property and certain services. Food clothing under $175 and prescription drugs are exempt.

Source: MA Department of Revenue

Massachusetts imposes a corporate excise tax consisting of an income measure (8% of net income) plus a property measure. Minimum tax is $456.

Source: MA Department of Revenue

MA LLCs must file an Annual Report with the Secretary of the Commonwealth by the anniversary date of formation each year. The fee is $500.

Source: MA Secretary of the Commonwealth