Massachusetts Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value |
|---|---|
| Minimum Wage | $15.00/hr |
| Pay Frequency | Weekly or bi-weekly; within 6 days of period end |
| Overtime Rules | 1.5x after 40 hrs/week; live-in employees ALSO qualify |
| Record Retention | 3 years |
Withholding Form: M-4
Registration: Register online
Threshold: 16+ hrs/week
Program: Paid Family and Medical Leave (PFML)
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 26 weeks |
Yes -- <11 employees: earned (can be unpaid); max 40 hrs/year; Yes -- employee contribution 0.46% of gross wages
Accrual Rate: Earned sick time
Annual Cap: 40 hrs
Yes -- <11 employees: earned (can be unpaid); max 40 hrs/year; Yes -- employee contribution 0.46% of gross wages
Deadline: Within 20 days of hire
Threshold: 16+ hrs/week
Must be in employee language
Live-in protections: 30 days notice + housing or 2-week severance for termination without cause; free phone/internet access required; written job evaluations at 3 months and annually; maternity leave 8 weeks unpaid; Notice of Rights for Domestic Workers required (available in English, Spanish, Portuguese, Tagalog)
Form M-4
Massachusetts state income tax withholding form
Purpose: Employee completes for state tax withholding
Massachusetts state form
Purpose: State compliance
Massachusetts state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |