Massachusetts Electronic Filing, Payment Threshold Lowered for 2016: Employment Law Manual Updated, Legal Timetable Entry Added

Author: Rena Pirsos, XpertHR Legal Editor

Massachusetts employers are currently required to file withholding tax returns and make tax deposits electronically if their combined annual liability for withholding, sales/use and excise taxes is $10,000 or more. Effective January 1, 2016, this threshold amount is lowered to $5,000, which means more employers will be required to file and pay withheld taxes electronically.

The Depositing and Reporting Withheld Taxes: Massachusetts section of the Employment Law Manual has been updated accordingly, and a new Legal Timetable entry has been added.