Coverage thresholds, what has to be disclosed and filed, by when, and what happens if it isn’t — for employers with people in Massachusetts.
Massachusetts runs two obligations at two different thresholds on two different timetables, and confusing them is the most common compliance failure we see in the state.
Employers with 25 or more employees whose primary place of employment is Massachusetts. In force since 29 October 2025.
Employers with 100 or more Massachusetts employees at any time in the prior calendar year who are subject to federal EEO filing.
Posting is 25 employees. Reporting is 100 employees and subject to federal EEO filing. An organisation with 40 Massachusetts employees posts pay ranges but files nothing. One with 120 does both.
The dates diverge too. Reporting took effect 29 October 2024, with the first filings due February 2025. Posting took effect a full year later, on 29 October 2025. That was the original statutory schedule, not a delay — but it means an employer that stood up its reporting process in late 2024 may not have revisited postings in time.
For the two years following 29 October 2025, an employer that receives a Notice to Cure from the Attorney General’s Fair Labor Division has two business days to correct the defect before a fine attaches. Two business days is not long, and it starts on service, not on discovery.
Both § 105E and § 105F use the same escalation: first offence a warning; second up to $500; third up to $1,000; fourth and subsequent subject to c.149 § 27C(b) civil citations of up to $25,000 per violation — capped at $15,000 for a first-time citation with no prior conviction, and $7,500 where the Attorney General determines there was no specific intent to violate.
The Attorney General has exclusive enforcement jurisdiction and there is no private right of action. There are also no treble damages under the Wage Act for these provisions. One or more postings for the same position within a 48-hour window count as a single offence.
Individual employer submissions are exempt from the public records law. The Secretary transmits reports to the Executive Office of Labor and Workforce Development by 1 April, and EOLWD publishes an aggregate report, which is a public record.
In practice publication has slipped: the 2025 Workforce Data Report appeared 1 June 2025, the 2026 report on 10 July 2026 — the latter covering 1,526 EEO-1 submissions across roughly 760,000 employees and 34 EEO-4 submissions covering about 71,000 employees.
We support Massachusetts employers on the compensation side of this — pay equity analysis, range architecture, and how executive pay reads inside a filing or a published range. We are not attorneys and this page is not legal advice; the filings themselves are usually handled with employment counsel.
For advisory work in the region, see our Boston executive compensation page.
No. Massachusetts requires only the pay range — the annual salary or hourly range the employer reasonably and in good faith expects to pay at that time. Benefits and bonuses are not required. This is notably narrower than Colorado and Minnesota, both of which require a general description of benefits.
They are separate statutes with different thresholds and different dates. Pay range posting under § 105F applies at 25 or more Massachusetts employees and took effect 29 October 2025. EEO data reporting under § 105E applies at 100 or more Massachusetts employees who are also subject to federal EEO filing, took effect 29 October 2024, and is due each 1 February.
Generally yes, where the role could be performed in Massachusetts or reports into a Massachusetts supervisor, office or worksite. The specifics vary — some states test on where the work is performed, others on the reporting line, and several catch out-of-state employers recruiting locally-based remote staff. Check the coverage language above against your own arrangements rather than assuming a headquarters test.
No. It is a compensation practitioner's summary of published requirements, current as at July 2026, intended to help you scope the compensation work these obligations create. Pay legislation in this area has been amended frequently and several provisions carry sunset dates. Confirm current requirements with employment counsel before acting.
Pay equity analysis and range architecture, sequenced so findings can be acted on rather than merely disclosed.
Tell us what you’re working through and we’ll follow up directly.