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

Table of Contents (con’t) Page iv | Massachusetts Wage & Hour Peculiarities, 2022 ed. © 2022 Seyfarth Shaw LLP 2. Coverage Under Federal Minimum Wage Law ......................................55 B. Exemptions from Massachusetts and Federal Minimum Wage Law ...................55 1. Volunteers............................................................................................56 2. Interns/Trainees ....................................................................................58 a. The Federal Exemption for Interns .............................................58 b. Massachusetts Exemption for Interns .........................................59 C. The Payment of Special Sub-Minimum Wages..................................................61 1. Tipped Employees ................................................................................61 2. Student Workers ...................................................................................61 3. Workers with Disabilities ......................................................................62 D. The Prevailing Wage for Work on Public Contracts ..........................................65 1. Construction of Public Works in Massachusetts .....................................66 2. Operation of Equipment in Public Works in Massachusetts ....................68 3. Other Prevailing Wage Provisions in Massachusetts...............................68 4. Davis-Bacon and Related Acts ..............................................................69 V. Overtime .....................................................................................................................69 A. Calculation of the Regular Rate of Pay..............................................................70 1. Compensation Included in the Calculation of the Regular Rate of Pay Under Federal Law.........................................................................70 2. Compensation Excluded from the Calculation of the Regular Rate of Pay Under Federal Law.....................................................................71 3. Additional Compensation Excluded from the Calculation of the Regular Rate of Pay Under Massachusetts Law......................................72 4. Determining Whether to Apply the Massachusetts or Federal Calculation of the Regular Rate.............................................................72 5. Calculation of the Regular Rate for an Hourly Employee .......................73 6. Calculation of the Regular Rate for an Employee Paid on a Commission Basis Only ........................................................................73 7. Calculation of the Regular Rate When a Bonus Is Included in the Rate......................................................................................................74