What Are Massachusetts’ Paid Sick Leave Laws in 2025?

Most employers in Massachusetts are required to provide sick leave under the Earned Sick Time Law (ESTL). The leave may be paid or unpaid, depending on the number of employees you have.

Understanding how the law operates, who can benefit, and what your responsibilities are is crucial for preserving the well-being of your workforce and avoiding penalties for non-compliance or poor adherence.

Deel’s all-in-one solution and in-house experts help US companies all across the board navigate complex state, local, and federal leave policies. In this guide, we’ll explain what Massachusetts employers and employees need to know about the ESTL to fulfill their obligations and avoid legal and financial consequences.

Understanding paid sick leave in Massachusetts

Based on Massachusetts’ ESTL (M.G.L. c. 149, § 148C, and § 148D), workers employed by organizations with 11 or more employees are guaranteed at least one hour of paid sick time for every 30 hours they work. They can also earn and take up to 40 hours of paid sick time per year.

Employees working for employers with 10 or fewer employees are still entitled to accrue up to 40 hours of earned sick time each year, but they may not be paid for it.

The ESTL applies statewide, and local ordinances may not supersede it.

Find out how paid sick leave laws differ by state.

Which employers must provide paid sick leave?

All private employers in Massachusetts, regardless of their size, have to allow their employees to earn and use sick leave. The number of employees an organization has only matters when determining whether it is required to provide paid sick time.

The general rule is as follows:

• Employers with 11+ workers: Sick leave must be paid
• Employers with fewer than 10 workers: Sick leave may be paid or unpaid, based on the employer's discretion

Who isn’t covered?

Certain groups of workers are not eligible for earned sick time under the law. These include:

• Federal employees
• Independent contractors
• City and town employees, except where the city or town has adopted the ESTL
• School-aged students under the Individuals with Disabilities Education Act (IDEA)
• Other public employees, such as workers employed by school committees, regional schools, and educational collaboratives, unless their employer adopts the law
• College or university students who are:
  • engaged in a federal work-study program or similar programs
  • working as resident assistants at the institution where they are enrolled in exchange for waivers or reductions of education-related expenses
  • exempt from the Federal Insurance Contributions Act (FICA) tax

When can sick leave be used?

Valid reasons for using sick leave include:

• For the employee’s physical or mental illness, injury, medical condition, or preventative care
• To care for a covered family member
• To attend routine medical appointments
• To deal with the physical, legal, or psychological effects of domestic violence
• To address physical and mental health needs arising from pregnancy loss, failed assisted reproduction, surrogacy, or adoption

Compared to some other states, Massachusetts's earned sick time law offers limited coverage for family members. Coverage does not extend to grandparents, siblings, or “affinity” relationships where a presumed or assumed duty of care exists. Employees may only use their sick leave to care for:

• Children, including step-children, legal wards, and children for whom they serve as de facto parents
• Spouses
• Parents, or parents of a spouse

See also: What is Massachusetts’s Paid Family and Medical Leave Program (PFML) in 2025?

Accrual rules: how sick time builds up

Employees start accruing sick time from their first day of work and must earn a minimum of one hour of sick time for every 30 hours worked, excluding vacation and other leave periods.

Employers may allow employees to accrue sick time gradually as they work, or they can choose to frontload sick time by granting a block of hours upfront on a yearly or monthly schedule. Frontloaded amounts must equal at least one hour for every 30 hours worked.

Employers may cap annual accrual or frontloaded sick time at 40 hours, though they may also choose to offer more than the statutory minimum.

While employees start earning sick time immediately, employers may require a waiting period of up to 90 days from the date of hire before accrued or frontloaded sick leave can be used.

Usage limits for earned sick time

The least amount of paid or unpaid earned sick leave an employee can take is one hour. If they require more, they can take it in hourly or small increments consistent with the organization’s payroll systems.

Employers are prohibited from setting a minimum limit on the amount of earned sick leave an employee can use at any one time. The only exception is when an employee's absence due to sick leave necessitates the employer hiring a replacement. In that case, the employee can be required to use up to a full shift of earned sick time to equal the hours the replacement works.

If the employee hasn’t accrued enough sick leave to cover the required time off, the employer must provide unpaid sick leave to supplement the required time away from work for that shift.

Employees may take sick time before they accrue it and deduct this time from future accruals, provided their employer permits.

Carryover and payout policies

Up to 40 hours of unused sick time can be carried over to the next benefit year, but employers are only required to allow carryovers when sick time is provided through accruals or monthly frontloading schedules.

For sick time that is frontloaded in a single block at the start of the year, carryovers are at the employer’s discretion.

Where an employee rolls over unused hours, bringing their balance above 40 in the new year, the employer may still cap usage at 40 hours per year.

There is no obligation to pay out unused sick leave when an employee resigns or is terminated, though employers may choose to do so. Employers that use vacation policies to satisfy the ESTL must, however, pay out unused vacation upon termination.

At year’s end, an employer may also offer to pay an employee for unused sick time to prevent carryover. In such cases, the law requires that the employee be provided with unpaid sick time until they accrue more paid sick time, allocated as follows:

• If the payout is 16 hours or more: The employee must be offered at least 16 hours of unpaid sick leave
• If the payout is less than 16 hours: The employee must be offered unpaid sick leave equal to the number of hours paid out

Calculating pay for sick leave

Earned sick time must be paid at the employee’s usual rate of pay. Here’s how to determine the appropriate rate for different pay structures:

• Salaried employees: Divide the weekly salary by the number of hours normally worked to determine the hourly rate, and pay that rate for sick time.
• Full-time and part-time hourly employees: Pay their regular hourly rate (overtime and premium rates don’t count).
• Tipped employees: Pay at least the state minimum wage (not the tipped sub-minimum rate).
• Employees with multiple hourly rates: Pay either (a) the rate the employee would have earned for the scheduled shift, or (b) the weighted average of all regular rates over the recent pay period.
• Piece-rate or fee-for-service employees: Calculate a reasonable equivalent of the wages or fees they would have earned during the absence (never less than the effective minimum wage).
• Commission-based employees: Pay the base wage or the state’s effective minimum wage, whichever is greater.

Compensation for earned sick time must be paid out no later than the next regular payday.

Recordkeeping and enforcement

Employers with earned sick time policies that are separate from other leave policies must track sick time accrual, use, and balances for all employees. These records must be maintained for a minimum of three years, and employees must be granted access to their records.

The Massachusetts Attorney General’s Office oversees enforcement of the ESTL and can issue civil citations, fines, and order restitution or institute court actions in cases of breach.

Employees can report non-compliance to the Attorney General’s office and request the right to file a private lawsuit against their employer.

Find out more about with our comprehensive guide to Massachusetts payroll taxes.

Notice and posting requirements

Employers must inform employees of their sick leave rights by posting the official sick time notice in the workplace, where it can be easily seen, and in languages their employees speak.

In addition, they must either:

• Include the organization’s earned sick time policy in any employee handbook or manual, or
• Give employees an electronic copy or a hard copy document detailing their sick leave rights

If a change in employer size will lead to changes in earned sick time from paid to unpaid or vice versa, employees must be provided with written notice at least 30 days in advance.

Anti-retaliation and job protection

Earned sick time is a job-protected leave, and employees must be reinstated to their original position after taking the time off. It is illegal to retaliate against an employee in any way for:

• Using or attempting to use their earned sick leave
• Communicating or reporting violations of the law
• Informing others of their rights under the law
• Taking any administrative or legal action with respect to an alleged violation

Local ordinances to watch for

Massachusetts law preempts local ordinances, meaning that no city or town can impose separate sick leave rules, and employers are only required to follow the statewide earned sick time law.

How Massachusetts differs from other states

Massachusetts provides universal sick leave, but the leave is paid only for employers with 11+ employees, unlike states such as California, which mandates all employers to offer paid sick leave.

Coverage of family members is narrower in Massachusetts than in states like Arizona, Missouri, or New York, where coverage includes extended family members such as siblings, grandchildren, grandparents, and other close or intimate relationships.

The preemption of local laws facilitates easier compliance, unlike in states where employers have to navigate complex city ordinances.

Staying compliant with the Massachusetts paid sick leave law

Reviewing your existing sick leave policies and taking appropriate action where necessary is key to avoiding legal and financial penalties for non-compliance.

Partnering with Deel PEO simplifies compliance by offering:

• Comprehensive sick leave management with accrual and usage tracking, documentation, carryover, and reinstatement when employees return
• Compliance first with payroll, HR, tax, and legal support at the federal, state, and local levels, including Massachusetts' earned sick time requirements
• Guidance from certified professionals, licensed advisors, and dedicated HR business partners and payroll managers
• Exclusive Aetna International benefits plans for W-2 employees working or traveling abroad
• Access to over 60 domestic benefits plans with Fortune 500-level coverage
• Massachusetts-specific trainings, HR policies, and on-demand HR support