14 | Massachusetts Wage & Hour Peculiarities, 2025 ed. © 2025 Seyfarth Shaw LLP Massachusetts also permits deductions for contributions to the Massachusetts Paid Family Medical Leave program.76 All employers must require each of their employees to complete Form W-4. For any employee who has not completed this form, the employer must withhold federal income taxes from the employee’s wages as if the employee claimed only one withholding allowance—or two withholding allowances if the most recent W-4 shows that the employee is married.77 2. Deductions Authorized by Statute a. Deductions for Lodging and Meals (1) Lodging An employer may deduct from an employee’s wages a sum per week for lodging provided to an employee.78 Lodging must include heat, potable water, and lighting.79 A deduction for lodging is not permitted unless the employee wants the lodging and actually uses it.80 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; or Twenty-five dollars per week per employee for a room occupied by three or more persons.81 (2) Meals While employers may make deductions from employees’ wages for provided meals, meal deductions may not exceed: One dollar and fifty cents for breakfast; Two dollars and twenty-five cents for lunch; and Two dollars and twenty-five cents for dinner.82 76 M.G.L. ch. 175M, § 6. The requirements of the Massachusetts Paid Family Medical Leave law are discussed in Section XI.C. 77 M.G.L. ch. 62, § 3. 78 454 C.M.R. § 27.05(2). Federal law also contains provisions for lodging deductions. See 29 C.F.R. § 778.304(a)(1). 79 454 C.M.R. § 27.05(2). 80 Id. 81 454 C.M.R. § 27.05(2)(a)-(c). 82 454 C.M.R. § 27.05(3). For federal regulations regarding deductions for meals, see 29 C.F.R. § 778.304(a)(1).
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