Wage Payments and Deductions From Wages

Deductions from Basic Minimum Wage. No deduction, other than those required or expressly allowed by law, and those allowed for lodging and meals listed in 454 CMR 27.05(2) and (3), shall be made from the basic minimum wage. Deductions for Lodging. An employer may deduct from the basic minimum wage of an employee a sum per week as set forth in 454 CMR 27.05(2)(a) through (c) for lodging that is safe and sanitary, and meets the standards for housing established by 105 CMR 410.000: Minimum Standards of Fitness for Human Habitation (State Sanitary Code, Chapter II), including heat, potable water, and light. If an employee is paid less than the basic minimum wage for hours worked in a week in accordance with a waiver under M.G.L. c. 151, § 7 or 9, a deduction for lodging is not permitted. A deduction for lodging is not permitted unless the employee voluntarily accepts and actually uses the room. Deductions for lodging shall not be made by the employer unless the employer has given the employee prior written notice describing the lodging, setting forth the amount to be charged to the employee for the lodging, and providing notice that the employee’s acceptance of the lodging is voluntary, and the employee has provided voluntary written acceptance of the lodging and deductions. Deductions for lodging shall not exceed the following rates. (a) A sum not exceeding $35.00 per week for a room occupied by one person. (b) A sum not exceeding $30.00 per week for a room occupied by two persons. (c) A sum not exceeding $25.00 per week for a room occupied by three or more persons. Deductions for Meals. An employer may deduct from the basic minimum wage of an employee the cost of meals, but not to exceed the amount per day set forth in 454 CMR 27.05(3). If an employee is paid less than the basic minimum wage for hours worked in a week in accordance with a waiver under M.G.L. c. 151, § 7 or 9, a deduction for meals is not permitted. A deduction for meals is not permitted unless the employee voluntarily accepts and actually receives the meal. Deductions for meals shall not be made by the employer unless the employer has given the employee prior written notice describing the meal plan, setting forth the amount to be charged to the employee for the meals, and providing notice that the employee’s acceptance of the meals is voluntary, and the employee has provided voluntary written acceptance of the meals and deductions. The maximum deduction for meals per day shall be as follows: Breakfast, $1.50, Lunch, $2.25; Dinner, $2.25. (a) A deduction for one meal may be made from the wages of an employee working three hours or more. (b) A deduction for two meals may be made from the wages of an employee whose work entirely covers two meal periods, or eight hours of work. (c) A deduction for three meals may be made from the wages of an employee if lodging is provided, or if special permission is granted by the Director. (4) Uniforms. For employers requiring uniforms, the following shall apply: (a) Where uniforms require dry-cleaning, commercial laundering, or other special treatment, the employee shall be reimbursed for the actual costs of such service. Where uniforms are made of "wash and wear" materials, that do not require special treatment, and that are routinely washed and dried with other personal garments, the employer need not reimburse the employee for uniform maintenance costs. (b) No deposit shall be required by the employer from an employee for a uniform, except by application granted by the Director. (c) An employee or prospective employee who is required to purchase or rent a uniform shall be reimbursed for the actual purchase or rental cost of the uniform. (5) Indirect Deductions. An employer may not separately charge or bill an employee for fees or amounts not allowed as deductions. Deductions and the Calculation of Overtime. Where deductions are made from an employee's wages for meals or lodging, the employee's regular hourly rate used to calculate overtime compensation shall be the employee's hourly rate before any deductions are made. (7) Student Housing/Household Services. Notwithstanding any provision of 454 CMR 27.00 to the contrary, an employer may provide lodging and meals in the employer's home to an employee who is a full-time student at a bona fide educational institution in exchange for household services, provided that such household services do not exceed 16 hours of working time per week in exchange for occupancy of a single room.