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Guide · 5 min read · Updated 2026

Massachusetts pay stub requirements

Governed by Massachusetts General Laws Chapter 149 § 148 (Wage Act). This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for MA employers.

The rule in one paragraph

Massachusetts requires a detailed wage statement at every payment of wages. The Wage Act is one of the most employee-friendly in the country — non-compliance triggers automatic treble damages plus attorney's fees, even for good-faith mistakes.

Mandatory wage-statement items

  1. 1
    Employer name

    Legal business name of the employer.

  2. 2
    Employee name

    Full name of the employee.

  3. 3
    Day, month, year

    Pay date, plus the pay-period start and end dates.

  4. 4
    Hours worked

    Number of hours worked in the pay period.

  5. 5
    Hourly rate

    Hourly rate of pay (or salary basis).

  6. 6
    Deductions and increases

    Amounts of deductions or increases made for the pay period, itemized.

Penalties and retention

Penalties

Automatic treble (3x) damages on unpaid wages plus attorney's fees and costs under M.G.L. c. 149 § 150. Individual liability attaches to officers and managers.

Record retention

Three years under 454 CMR 27.07; the Attorney General's Fair Labor Division can subpoena records at any time.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All six § 148 items appear on every stub
  • Officers on the payroll authorization list are aware of personal liability
  • Records retained for at least three years
  • Electronic delivery permits free printing
  • Deductions have written authorization

Frequently asked questions

What makes the MA Wage Act different?

Treble damages are automatic — courts have no discretion to reduce them, even where the employer made an honest mistake.

Are electronic pay stubs allowed in MA?

Yes, if employees can access and print them freely. Paper delivery must be offered on request.

Who can be personally liable?

The president, treasurer, and any officer or agent "having management" of the corporation are personally liable under § 148 — the corporate shield does not apply.

How long to bring a Wage Act claim?

Three years from the violation. Employees must first file with the Attorney General's office before suing.

Generate a MA-compliant pay stub

StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.

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