General Laws of Massachusetts - Chapter 62B Withholding of Taxes on Wages and Declarationof Estimated Income Tax - Section 3 Wages; clarification

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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Last modified: September 11, 2015