Massachusetts Wage Data Reports
Massachusetts requires employers with 100 or more employees in the Commonwealth who are subject to federal EEO filing requirements to submit a copy of that federal report to the Secretary of the Commonwealth each year.
It is the lightest-lift filing of any state pay-reporting regime - no separate state form and no new data collection. You file what you already filed federally.
There is also a separate, lower-threshold pay range disclosure requirement that applies at 25 employees. The two are commonly conflated.
Who files the wage data report?
Two conditions, both required:
- 100 or more employees in the Commonwealth at any time during the prior calendar year
- Subject to federal EEO filing requirements
What gets filed
The same copy of the EEO report you filed federally. Submitted through a web portal in PDF, JPG or PNG format, with filenames identifying the entity's legal name and report type.
When
The statute sets an annual schedule by report type:
| Report | Due |
|---|---|
| EEO-1 | Annually, by February 1 |
| EEO-3 | Odd-numbered years, by February 1 |
| EEO-4 | Even-numbered years, by February 1 |
| EEO-5 | Odd-numbered years, by February 1 |
On the February 1 versus February 2 confusion you may encounter: the deadline is February 1, extended to the next business day when February 1 falls on a weekend or holiday. February 1, 2026 was a Sunday, so that cycle's deadline was Monday, February 2, 2026. The same mechanism produced February 3 in 2025.
Write it as the rule, not the date - "February 1, or the next business day" is correct every year.
The separate pay range requirement
Different threshold, different subject:
- 25 or more employees in Massachusetts
- Effective October 29, 2025
- A pay range is the annual salary or hourly wage range the employer reasonably and in good faith expects to pay for the position at that time
- Required in job postings, to applicants, on promotion or transfer, when beginning a new position, and on an employee's request for their current role
Penalties
Identical structure for both requirements, with the Attorney General holding exclusive enforcement:
| Offense | Penalty |
|---|---|
| First | Warning |
| Second | Fine not exceeding $500 |
| Third | Fine not exceeding $1,000 |
| Fourth and subsequent | Penalties under the general wage statute |
A dependency worth flagging
This filing depends on the federal EEO report continuing to exist. Massachusetts requires you to file a copy of a federal report - and in July 2026 the federal agency published a proposal to rescind the EEO-1 and related reports entirely.
If the federal requirement disappears, it isn't obvious what Massachusetts employers file. The statute is written around a federal form.
Monitor this. Any content on this topic published before mid-2026 doesn't mention it, which is itself an opportunity - but it also means the position may change.
Frequently asked questions
Is the 100-employee threshold Massachusetts-specific?
Yes - 100 or more employees in the Commonwealth at any point in the prior calendar year.
Do we complete a separate state form?
No. You submit a copy of the federal EEO report you already filed.
When is it due?
February 1, or the next business day when that's a weekend or holiday.
Is the pay range rule the same requirement?
No. Different threshold - 25 employees - and it concerns disclosure in postings and to employees, not a filing.
What are the penalties?
Warning, then up to $500, then up to $1,000, then the general wage statute. The Attorney General enforces both.
What if the federal report is eliminated?
Unresolved. The state requirement is built around filing a copy of a federal form.
This guide is general information about reporting requirements, not legal advice. Verify current deadlines, thresholds and penalty amounts against the issuing agency before you file.