© 2025 Seyfarth Shaw LLP Massachusetts Wage & Hour Peculiarities, 2025 ed. | 15 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. 2. An employer may make a deduction from the basic minimum wage for one meal if the employee works three or more hours. 3. An employer may make a deduction from the basic minimum wage for two meals if the employee’s work entirely covers two meal periods, or the employee works for eight hours. 4. An employer may make a deduction from the basic minimum wage for three meals if the employer provides the employee with lodging, or if special permission is granted by the Director of the Massachusetts Department of Labor and Workforce Development.83 (3) Deductions and the Calculation of Overtime For purposes of calculating overtime for non-exempt employees, an employer may not consider deductions made for meals or lodging.84 In other words, the employer must calculate overtime based on non-exempt employee wages prior to any of these deductions. b. Uniforms – Deductions Not Allowed Employers cannot deduct the cost of uniforms from wages. The Code of Massachusetts Regulations provides that an employer also may not require a deposit from employees for uniforms unless the Director of the Department of Labor and Workforce Development grants the employer permission to require a deposit.85 The regulations define “uniform” as “[a]ll special apparel, including footwear, which is worn by an employee as a condition of employment.”86 If uniforms worn by employees are of similar design, color, or material, or form part of the “decorative pattern” of the place of business and make it clear that the employees work at the business, it will be presumed that the uniforms are worn as a condition of employment.87 The regulations further provide that “[w]here an employer requires a general type of basic street clothing, permits variation in details of dress, and the employee chooses the specific type and style of clothing, this clothing shall not be considered a uniform.”88 83454 C.M.R. § 27.05(3). 84 454 C.M.R. § 27.05(6). 85 454 C.M.R. § 27.05(4)(b). For federal regulations regarding deductions for uniforms, see 29 C.F.R. § 778.304(a)(2). 86 454 C.M.R. § 27.02. 87 Id. 88 Id.
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