Massachusetts minimum wage in 2026 (and 2027)

Three rates, depending on the job

Most workers in the Commonwealth get $15.00. Two groups have their own figure:

• Service employees who earn more than $20 a month in tips can be paid $6.75 an hour in cash, with tips making up the rest. If tips do not get the worker to $15.00 for the shift, the employer pays the gap.
• Agricultural workers have an $8.00 hourly minimum for most farm work.

The state law does not cover members of a religious order, certain trainees at educational, nonprofit or religious organizations, or outside salespeople. City and town employees fall outside the state law, though federal law still protects them.

Overtime is owed at 1.5 times the regular rate after 40 hours in a week, the DOL state summary notes.

Monthly and yearly pay at $15.00

On 2,080 hours a year (40 hours x 52 weeks):

• $15.00 x 40 = $600.00 a week
• $15.00 x 2,080 = $31,200.00 a year
• $31,200.00 / 12 = $2,600.00 a month

With the rate flat since 2023, Massachusetts now sits below two neighbors: Rhode Island's minimum wage is $16.00 in 2026 and Connecticut's is $16.94. A business with sites in more than one New England state needs payroll that holds a different floor for each.

The employer bill on a $15.00 worker

For one full-time employee earning $31,200.00 in your first three years as a Massachusetts employer:

• FICA, employer share 7.65%: $2,386.80
• FUTA, 0.6% on the first $7,000: $42.00
• Unemployment insurance, new employer rate 2.42% on the $15,000 wage base: $363.00
• Paid Family and Medical Leave, employer share of at least 0.42% if you have 25 or more covered workers: $131.04

Total: $2,922.84 on top of wages, or $34,122.84 all in. Employers with fewer than 25 workers owe no employer PFML share; they still withhold the 0.46% employee share, which lowers the total to $2,791.80. The Employer Medical Assistance Contribution does not apply in years one to three, then starts at 0.12% in year four. A COVID-19 Recovery Assessment also applies in 2026, but the state did not publish the new employer amount on the pages we read. See Massachusetts payroll taxes for registration and filing details, or model other wages with the employee cost calculator.

Will Massachusetts raise its minimum wage in 2027?

No increase had been announced when we checked in October 2026. Mass.gov describes the January 1, 2023 step to $15.00 as the last of a five-year schedule, so a change would take new legislation or a ballot question. We will update this page when a new rate is set.

Running Massachusetts payroll correctly

The parts that trip up small employers here are the PFML split, the $6.75 service rate and tip shortfalls, and quarterly DUA filings. Gusto's Simple plan costs $49 a month plus $6 per person (checked October 16, 2026) on a month-to-month basis, with no long-term contract. Compare it against other providers in the best payroll software for small businesses, and check typical payroll service fees before you sign anything.

For the full list of state minimums, see minimum wage by state in 2026.