🇺🇸 Massachusetts Overtime Laws — 2026 UPDATE

Overtime Laws in Massachusetts 2026: Pay Rates, Exemptions & Tax Deduction (2026)

⚠️Informational only — not legal or tax advice.

Guide for Massachusetts overtime laws 2026

Last verified: February 27, 2026

Next scheduled review: May 27, 2026

Overtime in Massachusetts 2026

Table of Contents

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Massachusetts Overtime Laws at a Glance (2026)

Massachusetts Overtime Laws — Key Summary (2026)
Details Information
Overtime threshold 40 hours per workweek
Overtime pay rate 1.5× regular rate of pay
Double time No — not required under Massachusetts or federal law
7th consecutive day rule No
State minimum wage (2026) $15.00/hour
Exempt salary threshold (2026) Federal: $684/week ($35,568/yr) — Massachusetts follows federal threshold
Daily overtime No — weekly calculation only
State enforcement agency Massachusetts Attorney General's Fair Labor Division
Federal enforcement U.S. DOL Wage and Hour Division
Overtime tax deduction (federal) Up to $12,500/yr (2025–2028) — FLSA-covered workers
Massachusetts state income tax on overtime Yes — Massachusetts does NOT conform to the federal IRC § 225 deduction
Statute of limitations 3 years (Massachusetts Wage Act) / 2 years FLSA (3 if willful)

Governing law: Massachusetts General Laws c. 151, § 1A; Fair Labor Standards Act, 29 U.S.C. § 207 Last verified: February 27, 2026

Does Massachusetts Have Its Own Overtime Law?

Massachusetts has its own overtime law under M.G.L. c. 151, § 1A, which requires employers to pay nonexempt employees overtime for all hours worked over 40 in a workweek. The Massachusetts law broadly mirrors the federal Fair Labor Standards Act (FLSA) in its core overtime requirement, but differs in several important ways — particularly regarding which employees are exempt and the penalty structure for violations.

When Massachusetts law and federal FLSA rules differ, the standard that is more favorable to the employee applies.

Key differences between Massachusetts and federal overtime law:

  • Broader state exemption list: Massachusetts M.G.L. c. 151, § 1A exempts certain occupations that are not exempt under the FLSA — including employees in hotels/motels, restaurants, gasoline stations, and certain other establishments. However, those employees may still be covered by the FLSA, in which case the federal overtime requirement applies.
  • Commission exclusions: Massachusetts law explicitly excludes commissions, drawing accounts, bonuses, and other incentive pay based on sales or production from the regular rate calculation. The FLSA also excludes these but with slightly different nuances.
  • Sunday/holiday retail exclusion: Under M.G.L. c. 151, § 1A, hours worked by retail employees on Sundays or certain holidays at the 1.5× rate (as provided under M.G.L. c. 136) are excluded from the overtime calculation for that workweek, unless a collective bargaining agreement provides otherwise.
  • Treble damages: Massachusetts M.G.L. c. 151, § 1B provides for treble (triple) damages as liquidated damages for unpaid overtime — a stronger remedy than the FLSA’s standard equal liquidated damages.
  • 3-year statute of limitations: The Massachusetts Wage Act provides a 3-year limitations period, longer than the FLSA’s standard 2-year period.

State statute: M.G.L. c. 151, § 1A — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section1a State penalty statute: M.G.L. c. 151, § 1B — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section1b Federal statute: Fair Labor Standards Act, 29 U.S.C. § 207 — https://www.dol.gov/agencies/whd/overtime

How Overtime Pay Is Calculated in Massachusetts

What Is a “Workweek”?

Under the FLSA, a workweek is a fixed, regularly recurring period of 168 consecutive hours (seven consecutive 24-hour periods). A workweek does not have to start on Monday or align with a calendar week — the employer may designate any day and time as the start of the workweek.

Each workweek stands alone. An employer cannot average hours across two or more workweeks to avoid overtime. If an employee works 50 hours in one week and 30 the next, overtime is owed for the first week regardless of the second.

Massachusetts law follows the same workweek framework.

Source: 29 C.F.R. § 778.104–778.105; M.G.L. c. 151, § 1A

Pay Rates

Under Massachusetts law and the FLSA, nonexempt employees in Massachusetts earn overtime at the following rate:

Time-and-a-half (1.5× regular rate):

  • All hours worked over 40 in a workweek

Massachusetts does not require daily overtime. Working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40.

Source: M.G.L. c. 151, § 1A; https://www.mass.gov/info-details/minimum-wage-and-overtime-information

What Counts as the “Regular Rate of Pay”

The regular rate is not always the same as the hourly wage. Under the FLSA (29 C.F.R. § 778.108), the regular rate includes:

  • Base hourly rate or salary equivalent
  • Shift differentials
  • Non-discretionary bonuses and incentive pay

Important Massachusetts distinction: Under M.G.L. c. 151, § 1A, commissions, drawing accounts, bonuses, and other incentive pay based on sales or production are excluded from the regular rate calculation. This is a notable departure from federal rules and was affirmed in Sutton v. Jordan’s Furniture, Inc., 493 Mass. 728 (2024), where the court held that overtime pay must be calculated separately from — and in addition to — commissions.

The regular rate does NOT include:

  • Discretionary bonuses (e.g., holiday gifts)
  • Employer contributions to benefit plans
  • Vacation, holiday, or sick pay when no work is performed

Calculation Example

Example — Weekly overtime in Massachusetts:

An employee earns the Massachusetts minimum wage of $15.00/hour and works 48 hours in one workweek:

  • Regular pay: 40 hours × $15.00 = $600.00
  • Overtime pay: 8 hours × ($15.00 × 1.5) = 8 × $22.50 = $180.00
  • Total weekly gross pay: $780.00

Example — Overtime for a tipped employee (service rate):

Under Massachusetts law, overtime for tipped employees paid at the service rate ($6.75/hour) is calculated at 1.5× the basic minimum wage ($15.00), not 1.5× the service rate. Thus, the overtime rate is $22.50/hour for tipped employees as well.

Source: M.G.L. c. 151, § 1A; https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section1a; 29 C.F.R. § 778.108–778.122

For the current Massachusetts minimum wage used in this calculation, see [Massachusetts Minimum Wage Laws].

Who Is Exempt from Overtime in Massachusetts?

Not all employees in Massachusetts are entitled to overtime pay. Exemptions exist under both federal FLSA rules and Massachusetts state law — and the two lists are not identical.

Federal FLSA Exemption Requirements

To be exempt from overtime under the FLSA, an employee must meet ALL THREE criteria:

1. Salary basis test: Paid a predetermined, fixed salary each pay period (not hourly)

2. Salary level test: Earn at least $684 per week ($35,568 per year)

3. Duties test: Perform specific job duties in one of these categories:

Massachusetts Overtime Exemptions (2026)
Exemption Key duty requirement
Executive Manages enterprise or department; directs 2+ employees; authority to hire/fire
Administrative Office/non-manual work related to management or business operations; exercises independent judgment
Professional Work requiring advanced knowledge in science or learning (prolonged specialized study)
Computer employee Systems analysis, programming, software engineering — $684/week salary OR $27.63/hour
Outside sales Primary duty is making sales away from employer's place of business

Source: 29 C.F.R. Part 541

What Happened to the 2024 DOL Salary Threshold Increase?

In April 2024, the U.S. Department of Labor issued a final rule that would have raised the exempt salary threshold to $1,128 per week ($58,656/year) effective January 1, 2025.

On November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated that rule nationwide in Texas v. U.S. Department of Labor (No. 4:24-cv-00499).

The salary threshold remains $684/week ($35,568/year) as of 2026. Massachusetts follows the federal threshold and does not currently set a higher state-level salary threshold for overtime exemption.

Massachusetts State Exemptions Under M.G.L. c. 151, § 1A

Massachusetts exempts a broader set of workers from the state overtime law than the FLSA. The following occupations are exempt from state overtime under M.G.L. c. 151, § 1A:

Massachusetts Overtime — Statutory Exemptions (M.G.L. c.151)
Exemption category Notes
Bona fide executive, administrative, or professional employees earning more than $80/week The $80/week threshold is the state statute figure — the effective operative threshold in practice is the federal $684/week under the FLSA duties test
Outside salesperson or outside buyer Mirrors FLSA outside sales exemption
Janitor or caretaker of residential property furnished with living quarters, paid $30+/week No FLSA equivalent at these terms
Golf caddy, newsboy, child actor or performer
Learner, apprentice, or handicapped person under special license (M.G.L. c.151, §9)
Fisherman or person employed catching/taking fish, shellfish, or aquatic life
Switchboard operator in a public telephone exchange
Truck driver or helper subject to Motor Carrier Act/ICC regulations
Seasonal business employees (operation ≤120 days/year, determined seasonal by commissioner)
Seaman
Employees of licensed taxicab/transportation companies (M.G.L. c.159A)
Employees in a hotel, motel, motor court, or like establishment
Employees in a gasoline station
Employees in a restaurant
Garageman (excludes parking lot attendants)
Employees in a hospital, sanitarium, convalescent or nursing home, infirmary, rest home, or charitable home for the aged
Agricultural and farming employees (as defined in M.G.L. c.151, §2A) Limited to planting, raising, and harvesting crops per Arias-Villano v. Change & Sons (2019)

Critical rule: Employees who are exempt under Massachusetts state law but covered by the FLSA remain entitled to overtime under federal law. The more protective standard applies. For example, restaurant employees are exempt from state overtime but are protected by the FLSA — those workers should contact the U.S. DOL Wage and Hour Division (617-624-6700) for federal enforcement.

Source: M.G.L. c. 151, § 1A — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section1a; https://www.mass.gov/info-details/minimum-wage-and-overtime-information

Pending Massachusetts Legislation: H.2166 / S.1324

Two bills pending in the 194th General Court seek to raise the Massachusetts exempt salary threshold above the federal floor:

  • H.2166 (Reps. Sabadosa and Donahue) — Would establish a new Section 1C in M.G.L. c. 151 creating a state overtime salary threshold starting at $844/week, rising to $1,403.84/week on January 1, 2027. Status: Referred to Joint Committee on Labor and Workforce Development.
  • S.1324 (Sen. Feeney) — Companion legislation to update overtime salary thresholds and codify definitions. Status: Referred to Joint Committee on Labor and Workforce Development.

Neither bill has been enacted. The federal threshold of $684/week remains in effect in Massachusetts as of 2026.

Source: H.2166 — https://malegislature.gov/Bills/194/H2166; S.1324 — https://malegislature.gov/Bills/194/S1324

Overtime Tax Deduction: "No Tax on Overtime" (2025–2028)

The One Big Beautiful Bill Act (Public Law 119-21), signed on July 4, 2025, created a new federal income tax deduction for qualified overtime compensation under Internal Revenue Code § 225.

This deduction is available for tax years 2025 through 2028.

Who Is Eligible

  • Nonexempt employees covered by the Fair Labor Standards Act (29 U.S.C. § 207)
  • Must have a Social Security number valid for employment
  • Cannot use the Married Filing Separately filing status

Who is NOT eligible:

  • Exempt (salaried) employees who do not receive FLSA overtime
  • Independent contractors (1099 workers) who are not FLSA-covered
  • Employees receiving overtime only under state law, employer policy, or collective bargaining (if that overtime is not also required by the FLSA)

What Is Deductible

The deduction covers the premium portion of overtime pay — specifically the amount that exceeds the regular rate of pay.

Overtime Premium — Deductible Portion Example ($30/hr Regular Rate)
Overtime type What is deductible Example ($30/hr regular rate)
Time-and-a-half (1.5×) The "half" — 1/3 of total OT pay $15/hr per OT hour ($45 − $30)

IRS shortcut for 2025: If you only know your total overtime pay and were paid time-and-a-half, divide the total overtime amount by 3. (Source: IRS Notice 2025-69)

Deduction Limits — Qualified Overtime (2025–2028)
Filing status Maximum annual deduction Phase-out begins Phase-out complete
Single $12,500 $150,000 MAGI See IRS guidance
Married filing jointly $25,000 $300,000 MAGI See IRS guidance
W-2 Reporting — Qualified Overtime (Federal)
Tax year Employer reporting requirement
2025 NOT required to separately report (transition year — IRS Notice 2025-62). May voluntarily report in W-2 Box 14 as "QUAL OT" or provide a separate statement
2026 and later REQUIRED to separately report qualified overtime compensation. The IRS has published a draft W-2 form indicating Box 12, Code TT for this purpose (draft form, subject to change before finalization)

If an employer did not separately report overtime for 2025, the IRS allows employees to use “any reasonable method” to calculate the deductible amount, including one-third of total overtime pay (for time-and-a-half workers) or payroll records showing overtime hours and rates.

What This Deduction Does NOT Do

  • Does NOT exempt overtime from Social Security (6.2%) or Medicare (1.45%) taxes
  • Does NOT apply to state income taxes — federal deduction only
  • Does NOT change how much overtime pay an employee receives — it reduces taxable income when filing
  • Does NOT apply to overtime paid solely under state law or employer policy

Source: IRS FAQs on Qualified Overtime Compensation Deduction; IRS Notice 2025-69; IRS Notice 2025-62; IRC § 225; P.L. 119-21, § 70202; Schedule 1-A (Form 1040) Official IRS page: https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation

Massachusetts Income Tax and Overtime

Massachusetts imposes a 5.0% flat state income tax on wages for tax year 2026 (with a 4% surtax on income exceeding approximately $1 million).

Massachusetts does NOT conform to the federal overtime tax deduction (IRC § 225). Overtime wages in Massachusetts remain fully subject to state income tax at 5.0%, regardless of the federal deduction. Massachusetts also does not conform to the federal tip income deduction (IRC § 224).

This is confirmed by the Massachusetts Department of Revenue: “Massachusetts does not adopt the federal deduction for tip income (IRC § 224) or the federal deduction for overtime pay (IRC § 225).”

Source: https://www.mass.gov/guides/personal-income-tax-for-residents; Massachusetts Circular M (Income Tax Withholding Tables, effective January 1, 2026)

Pending Massachusetts Overtime Tax Legislation

H.3173 (Rep. Lombardo of Billerica) — An Act relative to taxes on overtime wages — Would create a Massachusetts state income tax exemption for overtime wages. Status: Referred to Joint Committee on Revenue (194th General Court). No enactment date.

Source: https://malegislature.gov/Bills/194/H3173

For Massachusetts income tax details, see [Massachusetts Income Tax Laws].

Can an Employer Require Overtime in Massachusetts?

Under the FLSA, there is no federal limit on the number of hours an employer can require an adult employee (age 16 and older) to work in a workweek, as long as the employee is properly compensated for all overtime hours.

An employer may discipline or terminate an employee for refusing to work overtime, unless a specific law, employment contract, or collective bargaining agreement provides otherwise.

Massachusetts does not have additional state-level mandatory overtime restrictions for most private-sector workers. Employers may require overtime, and at-will employees who refuse may face disciplinary action.

Healthcare Exception: Registered Nurses

Massachusetts does impose specific limits on mandatory overtime for registered nurses under M.G.L. c. 111, § 231. Under this statute, a hospital or other covered healthcare facility generally may not require a registered nurse to work beyond the nurse’s agreed-upon, predetermined scheduled shift hours, subject to limited exceptions (such as a declared public health emergency or an unforeseeable critical staffing situation that cannot be resolved through reasonable efforts).

Source: M.G.L. c. 111, § 231 — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXVI/Chapter111/Section231

Protections That Always Apply

Regardless of mandatory overtime policies, the following protections apply in Massachusetts:

  • All overtime hours must be compensated at the applicable overtime rate
  • Employers cannot retaliate against employees who file wage complaints (29 U.S.C. § 215(a)(3); M.G.L. c. 149, § 148A)
  • Disability accommodation requests under the ADA may limit overtime requirements
  • Child labor laws restrict hours for employees under 18

Source: 29 U.S.C. § 207; M.G.L. c. 149, § 148A — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148a

Industry-Specific Overtime Rules in Massachusetts

Agriculture and Farming

Under the FLSA, most agricultural workers are exempt from overtime. Massachusetts mirrors this with its own agricultural exemption under M.G.L. c. 151, § 1A. The Massachusetts exemption for “agriculture and farming” is defined narrowly under M.G.L. c. 151, § 2A. In Arias-Villano v. Change & Sons, Inc., 481 Mass. 625 (2019), the Massachusetts Supreme Judicial Court held that the exemption “includes only the work of planting, raising, and harvesting crops” — employees who performed post-harvest processing (cleaning, sorting, weighing, packaging) were entitled to overtime.

Source: M.G.L. c. 151, § 2A — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section2a

Hospitals and Healthcare (8-and-80 System)

Under 29 U.S.C. § 207(j), hospitals and residential care facilities may enter an agreement with employees to use a 14-day work period instead of the standard 7-day workweek. Under this arrangement, overtime is due after 8 hours per day OR 80 hours in the 14-day period, whichever yields more overtime pay.

Note that employees in hospitals, sanitoriums, convalescent or nursing homes, rest homes, and charitable homes for the aged are exempt from the Massachusetts state overtime law under M.G.L. c. 151, § 1A(16). However, these employees remain covered by the federal FLSA and are entitled to federal overtime protections, including the 8-and-80 option where applicable.

Source: 29 U.S.C. § 207(j); M.G.L. c. 151, § 1A

Retail and Commission Employees

Under 29 U.S.C. § 207(i), retail or service establishment employees who are paid more than half their earnings in commissions may be exempt from overtime if their regular rate exceeds 1.5× the applicable minimum wage.

Under Massachusetts law (M.G.L. c. 151, § 1A), commissions and other incentive pay based on sales or production are excluded from the regular rate when calculating overtime. In Sutton v. Jordan’s Furniture, Inc., 493 Mass. 728 (2024), the Massachusetts Supreme Judicial Court held that overtime must be paid separately from and in addition to commissions — an employer cannot offset overtime obligations against commission earnings.

Source: 29 U.S.C. § 207(i); M.G.L. c. 151, § 1A; Sutton v. Jordan’s Furniture, 493 Mass. 728 (2024)

Restaurant Employees

Employees in restaurants are exempt from Massachusetts state overtime under M.G.L. c. 151, § 1A(14). However, restaurant employees are not exempt from the FLSA and are entitled to federal overtime pay for hours worked over 40 per workweek. Restaurant workers with overtime questions should contact the U.S. DOL Wage and Hour Division in Boston at (617) 624-6700.

Source: M.G.L. c. 151, § 1A; https://www.mass.gov/info-details/minimum-wage-and-overtime-information

Transportation (Motor Carrier Exemption)

Employees in Massachusetts whose duties affect the safe operation of motor vehicles in interstate commerce may be exempt from FLSA overtime under the Motor Carrier Act exemption (49 U.S.C. § 31502). Massachusetts M.G.L. c. 151, § 1A also exempts truck drivers and helpers on motor vehicles subject to Interstate Commerce Commission jurisdiction.

Massachusetts law defines the “truck” exemption narrowly: it applies only to employees on vehicles that can be fairly defined as trucks (automotive vehicles built for transporting goods on their own chassis, or motorized vehicles with a swivel for hauling a trailer). Dock workers and loaders are not exempt from Massachusetts overtime law.

Source: M.G.L. c. 151, § 1A; Massachusetts DLS Opinion Letter MW-08.06.02 (mass.gov)

Public Sector / Government Employees

Under 29 U.S.C. § 207(o), public employers (state and local government) may offer compensatory time off instead of overtime pay, provided:

  • Comp time accrues at 1.5 hours for each overtime hour worked
  • A prior agreement exists between the employer and employee (or union)
  • The cap is 240 hours of accrued comp time (or 480 hours for public safety, emergency response, and seasonal employees)
  • Employees must be permitted to use accrued comp time within a reasonable period

Compensatory Time (“Comp Time”) — Private Sector

Under the FLSA, private-sector employers in Massachusetts cannot offer comp time in lieu of overtime pay. An employee who works overtime hours must be compensated at 1.5× their regular rate in wages, not time off. This rule applies regardless of any agreement between employer and employee.

Source: 29 U.S.C. § 207(o); https://www.mass.gov/info-details/minimum-wage-and-overtime-information

How to File an Overtime Wage Complaint in Massachusetts

Employees in Massachusetts who believe they have not received proper overtime pay have three options:

Option 1: Massachusetts Attorney General’s Fair Labor Division

Massachusetts Wage Complaint — Filing Details
Details Information
Agency Massachusetts Attorney General's Office — Fair Labor Division
Online filing https://www.mass.gov/how-to/file-a-workplace-complaint
Phone Fair Labor Hotline: (617) 727-3465 (Mon–Fri, 10 a.m.–4 p.m.)
Select complaint type "Non-Payment of Wage" — covers unpaid overtime, minimum wage violations, misclassification
Deadline 3 years from the date of violation (M.G.L. c.149, §150)

After filing, the AGO may investigate or issue a “private right of action” letter authorizing the employee to file a lawsuit in court independently.

Source: https://www.mass.gov/complaints-and-enforcement; M.G.L. c. 149, § 150

Option 2: U.S. Department of Labor — Wage and Hour Division

Federal Wage Complaint (FLSA) — Massachusetts
Details Information
Online https://www.dol.gov/agencies/whd/contact/complaints
Phone 1-866-487-9233 (toll-free)
Boston area office Boston District Office — (617) 624-6700
Deadline 2 years from violation (3 years if willful)

The WHD is particularly relevant for employees who are exempt from the Massachusetts state overtime law but covered by the FLSA (e.g., restaurant workers, hotel employees).

Option 3: Private Lawsuit

Under M.G.L. c. 151, § 1B and the Massachusetts Wage Act (M.G.L. c. 149, § 150), employees may file a civil lawsuit for:

  • Full unpaid overtime wages
  • Treble (triple) damages as liquidated damages
  • Reasonable attorneys’ fees and court costs

A complaint with the Massachusetts AGO is generally a required first step before filing a lawsuit under the Wage Act in court.

Under the FLSA (29 U.S.C. § 216(b)), employees may also sue directly in federal court for back wages, equal liquidated damages, and attorneys’ fees.

Retaliation Protection

Under M.G.L. c. 149, § 148A and the FLSA (29 U.S.C. § 215(a)(3)), employers cannot retaliate against employees for:

  • Filing an overtime wage complaint
  • Participating in an investigation
  • Testifying in proceedings related to overtime violations

Source: M.G.L. c. 149, § 148A — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter149/Section148a; 29 U.S.C. § 216(b); https://www.mass.gov/service-details/protections-against-retaliation

Penalties for Overtime Violations in Massachusetts

Federal FLSA Penalties
Penalty type Amount
Back wages Full amount of unpaid overtime owed
Liquidated damages Equal to unpaid wages (effectively doubles recovery)
Civil monetary penalty Up to $2,451 per violation (willful/repeated — adjusted annually)
Criminal prosecution Willful: fines up to $10,000; second offense: up to 6 months imprisonment

Source: 29 U.S.C. § 216

Massachusetts State Penalties

Massachusetts imposes significantly stronger civil penalties than the FLSA:

Massachusetts Wage Act Penalties
Penalty type Amount
Back overtime wages Full amount of unpaid overtime
Treble (triple) damages 3× the unpaid overtime amount — mandatory for prevailing employees under M.G.L. c.151, §1B
Attorneys' fees and court costs Mandatory for prevailing employees
Criminal penalty Each week of underpayment and each affected employee constitutes a separate offense under M.G.L. c.149, §27C

Key difference: Under the FLSA, an employer may avoid liquidated damages by showing good faith. Under the Massachusetts Wage Act, treble damages are mandatory — an employer’s lack of intent is not a defense.

Source: M.G.L. c. 151, § 1B — https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151/Section1b; M.G.L. c. 149, § 27C

Massachusetts Overtime Law Updates (2025–2026)

Federal Changes Affecting Massachusetts

  • July 4, 2025: One Big Beautiful Bill Act signed (P.L. 119-21) — created federal overtime tax deduction for FLSA-covered workers for tax years 2025–2028 (IRC § 225). Note: Massachusetts does NOT conform to this deduction.
  • November 15, 2024: DOL salary threshold rule vacated by the U.S. District Court for the Eastern District of Texas — exempt salary threshold remains $684/week ($35,568/year).

Massachusetts Changes

  • January 1, 2023: Sunday and holiday premium pay requirements were fully eliminated for retail establishments under the “Grand Bargain” phase-out (St. 2018, c. 121, as amended by St. 2020, c. 358). Retail workers are no longer entitled to a premium rate simply for working on Sundays or most holidays. Standard overtime rules (1.5× for hours over 40/week) continue to apply.
  • October 29, 2025: Massachusetts salary range transparency law took effect — employers with 25+ employees must disclose salary ranges (M.G.L. c. 149, § 105F). While not an overtime rule, this affects wage transparency for exempt and nonexempt classifications.

Pending Legislation

  • H.3173 — An Act relative to taxes on overtime wages (Rep. Lombardo of Billerica) — Would create a Massachusetts state income tax exemption for overtime wages. Status: Referred to Joint Committee on Revenue. Source: https://malegislature.gov/Bills/194/H3173
  • H.2166 — An Act relative to overtime pay and the salary threshold for overtime exemption (Reps. Sabadosa and Donahue) — Would establish a new state overtime salary threshold starting at $844/week, escalating to $1,403.84/week on January 1, 2027, and would codify updated definitions for overtime exemptions. Status: Referred to Joint Committee on Labor and Workforce Development. Source: https://malegislature.gov/Bills/194/H2166
  • S.1324 — Senate companion to H.2166 (Sen. Feeney) — Would update overtime salary thresholds and codify definitions. Status: Referred to Joint Committee on Labor and Workforce Development. Source: https://malegislature.gov/Bills/194/S1324

Last reviewed: February 27, 2026 Next scheduled review: May 28, 2026

Frequently Asked Questions About Overtime in Massachusetts

Does Massachusetts have its own overtime law?

Yes. Massachusetts has its own overtime law under M.G.L. c. 151, § 1A. It requires employers to pay nonexempt employees at least 1.5 times their regular rate for all hours worked over 40 in a workweek. Massachusetts also exempts certain occupations not covered by the FLSA exemption list, but employees who fall under those state exemptions may still be protected by federal overtime law.

What is the overtime rate in Massachusetts in 2026?

The overtime rate in Massachusetts is 1.5 times the employee’s regular rate of pay. Based on the Massachusetts minimum wage of $15.00/hour, the minimum overtime rate is $22.50/hour. Massachusetts does not require daily overtime or double time.

Does Massachusetts require daily overtime?

No. Overtime in Massachusetts is calculated on a weekly basis only. Under both M.G.L. c. 151, § 1A and the FLSA, working more than 8 hours in a single day does not trigger overtime unless total weekly hours exceed 40.

Is mandatory overtime legal in Massachusetts?

Under federal law and Massachusetts law, employers can generally require adult employees to work overtime. Massachusetts does not impose broad mandatory overtime restrictions for private-sector workers. However, Massachusetts does restrict mandatory overtime for registered nurses under M.G.L. c. 111, § 231. At-will employees who refuse mandatory overtime may face disciplinary action in most industries.

Am I exempt from overtime in Massachusetts?

Exemption depends on your salary level, job duties, and in some cases your industry. Under the FLSA, employees earning at least $684/week on a salary basis AND performing executive, administrative, or professional duties are exempt. Under Massachusetts state law, additional occupational exemptions apply (hotels, restaurants, gasoline stations, etc.), but those workers may still be protected by the FLSA. Massachusetts follows the federal $684/week threshold — there is currently no higher state-level salary threshold.

Can salaried employees get overtime in Massachusetts?

Yes. Being paid a salary does not automatically make an employee exempt from overtime. Salaried employees who earn less than $684/week or who do not meet the duties tests are nonexempt and entitled to overtime pay under both the FLSA and Massachusetts law.

Is overtime taxed in Massachusetts?

Overtime pay is subject to both federal and Massachusetts state income tax. The federal One Big Beautiful Bill Act (2025–2028) created a deduction of up to $12,500 per year ($25,000 for married filing jointly) for the premium portion of FLSA-required overtime from federal taxable income. However, Massachusetts does not conform to this federal deduction — overtime remains fully taxable under the Massachusetts state income tax at the standard 5.0% rate.

How do I calculate the federal overtime tax deduction?

For time-and-a-half pay, the deductible amount (for federal purposes) is one-third of total overtime pay. For example, if you earned $9,000 in total overtime at time-and-a-half, the qualified overtime compensation deduction is $3,000. The IRS confirms this method in Notice 2025-69. This deduction does not reduce your Massachusetts state tax liability.

Source: IRS Notice 2025-69 — https://www.irs.gov/newsroom/questions-and-answers-about-the-new-deduction-for-qualified-overtime-compensation

How do I file an overtime complaint in Massachusetts?

File a wage claim online with the Massachusetts Attorney General’s Fair Labor Division at https://www.mass.gov/how-to/file-a-workplace-complaint or call the Fair Labor Hotline at (617) 727-3465. Alternatively, contact the U.S. DOL Wage and Hour Division at 1-866-487-9243. The Massachusetts Wage Act deadline is 3 years from the date of violation; the FLSA deadline is 2 years (3 years for willful violations).

Can my employer fire me for refusing overtime in Massachusetts?

In most cases, yes. Massachusetts is an at-will employment state, and employers may discipline or terminate employees who refuse overtime unless a contract or collective bargaining agreement provides otherwise. Employers cannot, however, retaliate against employees for filing overtime complaints — that is prohibited under M.G.L. c. 149, § 148A and 29 U.S.C. § 215(a)(3).

Can my employer give comp time instead of overtime pay in Massachusetts?

Under the FLSA and Massachusetts law, private-sector employers cannot offer comp time in lieu of overtime pay. Employees who work overtime must receive wages at 1.5× their regular rate, regardless of any agreement to accept time off instead. Public-sector employers (state and local government) may offer comp time at 1.5 hours per overtime hour, up to 240 hours (480 hours for public safety employees), under 29 U.S.C. § 207(o).

Does working on weekends or holidays count as overtime in Massachusetts?

No. Under Massachusetts law, working on weekends or holidays does not automatically constitute overtime. Since January 1, 2023, Massachusetts retail employers are no longer required to pay a premium rate for Sunday or most holiday work. Overtime depends solely on whether total hours exceed 40 in the workweek, regardless of which days those hours occurred.

Source: M.G.L. c. 136, § 6; St. 2018, c. 121; St. 2020, c. 358

What happens if my employer doesn’t pay overtime in Massachusetts?

Under M.G.L. c. 151, § 1B and the Massachusetts Wage Act (M.G.L. c. 149, § 150), employees who prevail in an overtime claim are entitled to: unpaid overtime wages, treble (triple) damages as liquidated damages, and reasonable attorneys’ fees and court costs. Under the FLSA, employees may recover back wages and equal liquidated damages. The stronger Massachusetts remedy applies where both laws are available.

What is the statute of limitations for overtime claims in Massachusetts?

Under the Massachusetts Wage Act: 3 years from the date of the violation. Under the FLSA: 2 years (3 years if the violation is willful). The Massachusetts 3-year deadline is generally more favorable to employees and is the effective operative deadline in most cases. Do not wait to file — once the deadline passes, recovery is barred.

Source: M.G.L. c. 149, § 150; 29 U.S.C. § 255

Are restaurant workers entitled to overtime in Massachusetts?

Restaurant employees are exempt from the Massachusetts state overtime law under M.G.L. c. 151, § 1A(14). However, they are not exempt from the FLSA. Restaurant workers are entitled to federal overtime for hours over 40 per workweek. For questions about federal overtime in the restaurant industry, contact the U.S. DOL Wage and Hour Division Boston District Office at (617) 624-6700.

Source: M.G.L. c. 151, § 1A; https://www.mass.gov/info-details/minimum-wage-and-overtime-information

Does Massachusetts count holiday pay toward the 40-hour overtime threshold?

No. Under Massachusetts law, holiday pay for a day when a worker does not actually work is not counted toward the 40-hour threshold. If an employee works 40 hours and also receives 8 hours of holiday pay (for a day not worked), the employer does not owe overtime — because overtime is based on hours actually worked, not total hours paid.

Source: https://www.mass.gov/info-details/minimum-wage-and-overtime-information

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