Massachusetts nanny & household employment guide
Everything a family or nanny needs to know about household employment law in Massachusetts: overtime, payroll taxes, and workers' compensation. This is a plain-language summary, not legal advice.
Overtime rules in Massachusetts
- Live-out overtime begins after 40 hours/week.
- Live-in overtime begins after 40 hours/week.
- Overtime multiplier: 1.5x.
Massachusetts' Domestic Workers' Bill of Rights requires 1.5x after 40 hours for live-out and live-in workers.
Payroll taxes in Massachusetts
Federal (applies everywhere): Social Security 6.2% and Medicare 1.45% from both employer and employee, plus FUTA at 0.6% on the first $7,000 (employer only).
Massachusetts state taxes:
- State unemployment (SUTA, employer): 2.03% on the first $15,000 of wages.
- State income tax (employee, estimated effective): ~5.00%.
- Other state employer taxes: 0.37%.
- Other state employee taxes (SDI / paid leave): 0.32%.
State disability / paid leave: MA PFML: ~0.69% split between employer and employee.
Workers' compensation in Massachusetts
Required for household employees working 16+ hours/week under Massachusetts' Domestic Workers Bill of Rights.
Primary source: Massachusetts household employer resource.
Put it in writing
Once you have the rules straight, document the terms. The free Kindred offer letter generator builds a professional nanny offer letter covering pay, overtime, PTO, and duties. See also the nanny tax calculator and take-home pay calculator.
Hiring in Massachusetts? Post a job free on Kindred or see what nannies earn.