Massachusetts § 3 Wages; clarification

Massachusetts Statutes

§ 3 — Wages; clarification

Massachusetts § 3

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 62BWITHHOLDING OF TAXES ON WAGES AND DECLARATION OF ESTIMATED INCOME TAX

This text of Massachusetts § 3 (Wages; clarification) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 62B, § 3 (2026).

Text

Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such pay-roll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

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Section 3. If the remuneration paid by an employer to an employee for services performed during one half or more of any pay-roll period of not more than thirty-one consecutive days constitute wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one half of any such pay-roll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.

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Massachusetts § 3, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/62B/3.