Employers in Massachusetts must comply with these state requirements relating to wage statements.
In Massachusetts, a person making a deduction from wages of an employee and a person engaged in contracting or subcontracting highway, building and public works contractors' employees must furnish each employee with a suitable pay slip, check stub or envelope, notifying the employee of the amount of each deduction at the time of payment of the wages from which the deductions or contributions have been made.
In addition, employees must receive written notification of the nature of any new deduction or contribution when implemented.
New employees must be notified in writing at the time of the first payment of wages of the nature of each deduction or contribution.