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. | 53 4. Employee Notification of Deductions Employers must notify employees of the amount and nature of mandatory and voluntary deductions made from wages by issuing to each employee a pay slip or check stub, which includes this information. 295 Typical deductions are made for social security, unemployment compensation benefits, pensions, health and welfare funds, state taxes, federal taxes, dues for credit unions, and the like. At the time new employees receive their first paychecks, employers must notify them in writing of these deductions and contributions, and employers must notify all employees in writing when any new contributions or deductions will be made from their paychecks. 296 F. Unclaimed Wages If an employee fails to pick up his or her paycheck, the employer must hold the paycheck and must attempt to notify the employee about the unclaimed wages. Unclaimed wages are included in the definition of “abandoned property” in the Massachusetts Abandoned Property Law. 297 The statute states that all intangible property, such as money and drafts, will be presumed to be abandoned unless claimed by the beneficiary or person entitled to the property within three years of the date prescribed for payment or delivery. 298 Employers holding unclaimed wages must: 1. Send a notice by first class mail to the last known address of the employee; 299 2. Report to the Treasurer and Receiver General of Massachusetts using the Treasurer’s prescribed form ; 300 and 3. Hold the check for at least two years and turn it over to the Abandoned Labor Division of the Office of the Treasurer within five years if the employee does not claim it. IV. MINIMUMWAGE An employer’s obligation to pay minimum wage is governed by both the Massachusetts Minimum Fair Wage Law and the federal Fair Labor Standards Act (FLSA). 301 The minimum 295 M.G.L. ch. 149, § 150A. 296 Id . 297 M.G.L. ch. 200A, § 1. 298 M.G.L. ch. 200A, § 5. 299 M.G.L. ch. 200A, § 7A. 300 Abandoned property forms are available a t ht tps://www.findmassmoney.com/app/submit -a-report (last visitedOct . 11, 2021). Employers should include in such report the name and last known address of the owner of the property; the nature and ident ifying number of the property; the date on which the property became payable, demandable, or returnable; the date of the last t ransact ion with the owner with respect to the property; and other information prescribed by the Treasurer. M.G.L. ch. 200A, § 7. 301 M.G.L. ch. 151; 29 U.S.C. § 206.