Salaried employees in Massachusetts, also known as exempt employees, include executives, administrators and professionals. Salaried employees qualify for an exemption from the minimum wage and overtime pay obligations of the federal Fair Labor Standards Act.
Salaried employees in Massachusetts must be paid on a salary basis. They must receive a predetermined amount of pay for each pay period. This pay is not subject to reduction because of variations in the quality or amount of work performed.
The United States Department of Labor requires salaried employees in Massachusetts receive their full salary for any week worked, no matter how many hours or days work was performed. Conversely, if no work was performed during a particular work week, an exempt employee is not entitled to any pay.
There are several types of deductions that may be made to a salaried employee's pay without resulting in losing the employee's exempt status in Massachusetts. These include deductions made from a salaried employee who is absent from work for a full day or days for personal reasons other than sickness or disability, or for absences of a full day or more for sickness, disability or work-related accidents in accordance with a predetermined policy, plan or practice of the employer.