Mass-Peculiarities: An Employers Guide to Wage & Hour Law in the Bay State 2022 Edition

© 2022 Seyfarth Shaw LLP Massachusetts Wage & Hour Peculiarities, 2022 ed. | 49 In addition, Massachusetts also permits mandatory deductions for contributions to the Massachusetts Paid Family Medical Leave program. 270 2. Deductions Authorized by Statute a. Deductions for Lodging and Meals (1) Lodging Employers may deduct from the basic minimum wage a sum per week for lodging provided to an employee. 271 Lodging must include heat, potable water, and lighting. 272 A deduction for lodging is not permitted unless the employee wants the lodging and actually uses it. 273 Deductions shall not exceed the following rates: • Thirty-five dollars per week for a room occupied by one person • Thirty dollars per week per employee for a room occupied by two persons • Twenty-five dollars per week per employee for a room occupied by three or more persons 274 (2) Meals While employers may make deductions for meals, meal deductions from the minimum wage may not exceed: • One dollar and fifty cents for breakfast • Two dollars and twenty-five cents for lunch • Two dollars and twenty-five cents for dinner 275 Further, deductions may not exceed the actual cost of the meal to the employer. Employers must comply with the following rules when making meal deductions: 1. The employee’s written consent must be received before an employer can make meal deductions. 270 M.G.L. ch 175M, § 6. This is discussed in Sect ion II.I. 271 454 C.M.R. § 27.05(2). Federal law also contains provisions for lodging deduct ions. See 29 C.F.R. § 778.304(a)(1). 272 454 C.M.R. § 27.05(2). 273 Id . 274 454 C.M.R. § 27.05(2)(a)-(c). 275 454 C.M.R. § 27.05(3). For federal regulat ions regarding deduct ions for meals, see 29 C.F.R. § 778.304(a)(1).