Minimum Wage<\/a><\/p>\n Overtime Pay Rules<\/a><\/p>\n State Unemployment Tax & Rate<\/a><\/p>\n Workers\u2019 Compensation Insurance<\/a><\/p>\n Disability Benefits Insurance<\/a><\/p>\n Domestic Workers\u2019 Bill of Rights<\/a><\/p>\n Paid Leave Laws<\/a><\/p>\n Other State Regulations<\/a><\/p>\n Helpful Links<\/a><\/p>\n Federal Regulations<\/a><\/p>\n [\/et_pb_text][et_pb_heading title=”More from our Learning Library” disabled_on=”on|on|off” admin_label=”Browse Learning Library” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41596″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/Resource-Library-Hero3.png” alt=”free consultation” title_text=”Resource-Library-Hero3″ align=”center” disabled_on=”on|on|off” admin_label=”LL image” _builder_version=”4.27.4″ _module_preset=”_initial” width=”80%” custom_margin=”||0px|||” global_module=”41597″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_image][et_pb_text disabled_on=”on|on|off” admin_label=”LL links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41598″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_heading title=”Popular Resources” disabled_on=”on|on|off” admin_label=”LL Featured Resources” _builder_version=”4.27.6″ _module_preset=”default” title_level=”h3″ custom_margin=”17px||26px|||” border_width_bottom=”2px” border_color_bottom=”#0C71C3″ global_module=”41599″ saved_tabs=”all” global_colors_info=”{}”][\/et_pb_heading][et_pb_text disabled_on=”on|on|off” admin_label=”LL featured links” _builder_version=”4.27.4″ _module_preset=”_initial” header_2_text_color=”#666666″ min_height=”59.2px” custom_margin=”||11px|||” custom_padding=”||17px|||” global_module=”41600″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n <\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.27.4″ _module_preset=”default” custom_padding_tablet=”60px||||false|false” custom_padding_phone=”30px||||false|false” custom_padding_last_edited=”off|desktop” global_colors_info=”{}”][et_pb_text ul_item_indent=”40px” admin_label=”State Regulations – Intro Text” _builder_version=”4.27.6″ _dynamic_attributes=”link_option_url” _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybCIsInNldHRpbmdzIjp7fX0=@” z_index_tablet=”500″ use_border_color=”off” global_module=”41634″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n Household employers must comply with applicable tax, wage, and labor laws for nannies, in-home senior caregivers, and other household employees. While federal rules apply to employers nationwide, there are also state- and city-specific regulations employers must follow.<\/p>\n [\/et_pb_text][et_pb_code admin_label=”at a glance Code” module_id=”glance” _builder_version=”4.27.6″ _module_preset=”default” background_color=”#f4f4f4″ custom_margin=”-25px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”0px||||false|false” custom_margin_last_edited=”on|tablet” custom_padding=”20px|20px|20px|20px|true|true” global_colors_info=”{}”]<\/p>\n [et_pb_section global_module=\"40776 \"][\/et_pb_section][\/et_pb_code][et_pb_text ul_item_indent=”40px” admin_label=”minimum wage ” module_id=”minimum” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Household employees must be paid at least the highest of the federal, state, or applicable local minimum wage rates. Massachusetts\u2019 state minimum wage of $15\/hour applies.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”overtime ” module_id=”overtime” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ hover_enabled=”0″ z_index_tablet=”500″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n Household employees in Massachusetts must be paid at least time-and-a-half for hours worked over 40 in a seven-day workweek. Overtime compensation is not required for live-in employees or when work is performed on a holiday.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”State Unemployment Tax & Rate header” module_id=”unemployment” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n In [state], the new employer SUI (state unemployment insurance) rate is 2.42 percent on the first $15,000 of each employee’s wages. Employers with previous employees may be subject to a different rate. This is an employer-only tax.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”workers comp ” module_id=”workerscomp” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n In Massachusetts, you must carry workers\u2019 compensation insurance if your household employee works at least 16 hours per week.\u00a0Get a quote on workers\u2019 compensation insurance<\/a>.<\/p>\n Employers must \u201cgive written or printed notice\u201d of workers\u2019 compensation coverage to their employees, including posting the Notice to Employees in the workplace.\u00a0Download the notice<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Disability Benefits Insurance” module_id=”disability” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Massachusetts does not have disability benefits insurance requirements related to household employment.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”domestic workers bill of rights ” module_id=”domestic” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Massachusetts was among the first states to pass a Domestic Workers\u2019 Bill of Rights. The law provides clear guidelines for household employers and their workers.<\/p>\n Under Massachusetts\u2019 Domestic Workers\u2019 Bill of Rights, household employees must receive:<\/p>\n Also, a household employer must keep all notices, payroll records, and\u00a0work agreements<\/a>\u00a0for at least three years.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”paid leave ” module_id=”paidleave” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n Massachusetts PFML provides temporary income replacement to household employees who welcome a new child into their family, are struck by a serious illness or injury, need to take care of an ill or ailing relative, and for certain military considerations. Employees may take 12 to 26 weeks of job-protected paid leave.<\/p>\n Employers with fewer than 25 covered individuals must send an effective contribution rate of 0.46 percent (0.18 percent for family leave and 0.28 percent for medical leave) of eligible wages. This is the employee’s contribution to the program. Small employers, like families with household help, are not required to pay the employer share.<\/p>\n Household employers must still withhold and remit the employee portion<\/a> of gross wages, or they may elect to cover some or all of the covered individuals’ share.<\/p>\n Learn more about rates<\/a>\u00a0or use the\u00a0PFML Contribution Calculator<\/a>.<\/p>\n Families are responsible for sending PFML contributions to the\u00a0Department of Family and Medical Leave<\/a> on behalf of their employees. A worker\u2019s maximum weekly PFML benefit in 2026 is $1,230.39. Employees also have the option to \u201ctop off\u201d their PFML wage replacement benefits with any other accrued paid leave (such as PTO, sick time, vacation, or personal time) to receive up to 100 percent of their wages during their PFML-qualified leave.<\/p>\n Employees can use the\u00a0PFML Benefits Calculator<\/a>\u00a0to estimate their weekly benefits.<\/p>\n Employers must\u00a0provide notice of these changes<\/a>\u00a0to their employees and\u00a0display a workplace poster<\/a>.<\/p>\n GTM Payroll can manage Paid Family and Medical Leave payroll deductions for household employers. Call (800) 929-9213<\/a>\u00a0to get started.<\/p>\n Learn more about\u00a0Massachusetts Paid Family and Medical Leave<\/a>.<\/p>\n Household employees in Massachusetts can earn and use up to 40 hours of sick time per year to take care of themselves and certain family members. Workers must earn at least one hour of sick leave for every 30 hours worked.<\/p>\n Employees may use earned sick time if they are ill or injured, or if they have a routine medical appointment. They can also use earned sick time for their child, spouse, parent, or spouse\u2019s parent for the same purposes. In addition, workers may use earned sick time to deal with domestic violence involving themselves or their children. Workers may also use earned sick time to care for themselves or their spouse in the event of pregnancy loss or failed assisted reproduction, adoption, or surrogacy.<\/p>\n Since household employers likely have fewer than 11 employees, earned sick time does not need to be paid.<\/p>\n Learn more about Massachusetts Earned Sick Time<\/a>.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”other regs ” module_id=”other” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n If a family terminates their household employee, they must be paid all wages due (including accrued vacation pay) on the termination date. If the employee resigns, payment can be made on the next regular payday. There are mandatory treble damages for any violations.<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”helpful links section ” module_id=”helpful” _builder_version=”4.27.6″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ z_index_tablet=”500″ global_colors_info=”{}”]<\/p>\n [\/et_pb_text][et_pb_text ul_item_indent=”40px” admin_label=”Federal Regulations” module_id=”federalregulations” _builder_version=”4.27.5″ _module_preset=”_initial” link_font=”||||||||” header_2_text_color=”#212492″ header_3_text_color=”#666666″ header_4_font=”||||||||” header_4_text_color=”#666666″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” use_border_color=”off” global_module=”41586″ saved_tabs=”all” global_colors_info=”{}”]<\/p>\n All household employers need to follow certain federal regulations, including:<\/p>\n Social Security and Medicare taxes are commonly referred to as FICA taxes.<\/p>\n If you pay cash wages of $3,000 or more to any household employee in 2026 (or paid a domestic worker $2,800 or more in 2025), you must withhold and pay FICA taxes. FICA taxes are 15.3 percent of cash wages.<\/p>\n As an employer, you pay 7.65 percent (6.2 percent for Social Security and 1.45 percent for Medicare).<\/p>\n Your employee’s share is also 7.65 percent, which you may withhold from their wages or pay yourself.<\/p>\n You don’t withhold or owe FICA taxes on wages you pay to your spouse, child under the age of 21, parent, or any employee under 18 at any time during the calendar year.<\/p>\n If you pay a household employee total cash wages of $1,000 or more in any calendar quarter, you’ll owe federal unemployment tax. This is an employer-only tax. FUTA is 6% of cash wages on the first $7,000 of wages paid to an employee.<\/p>\n If your employee uses their own car in the course of their work, you can reimburse them for mileage. For 2026, the IRS has set the optional standard mileage rate at 72.5 cents per mile driven. Paying mileage is not mandatory in most states, and you can reimburse your employee at a different rate. However, if mileage costs cause your employee to fall below the minimum wage, you must reimburse them for mileage.<\/p>\n Household employers can remit taxes, including FICA, employee income, and federal unemployment, quarterly using Form 1040-ES<\/a>. If a household employer does not remit their taxes quarterly, the entire amount will be due when they file their personal tax return. This could cause an underpayment penalty.<\/p>\n By January 31, household employers must provide Form W-2<\/a> to their employees and submit Form W-3<\/a> and Copy A of Form W-2 to the Social Security Administration. Then, a household employer must file Schedule H<\/a> with their personal tax return. Learn more: How to File Schedule H<\/a><\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”off|desktop” admin_label=”2025 Blue Call to Action – HH Payroll” _builder_version=”4.27.4″ _module_preset=”_initial” background_color=”#438dd8″ custom_padding=”10px||10px||true|false” background_last_edited=”on|desktop” background_color_gradient_direction_tablet=”180deg” global_module=”40548″ saved_tabs=”all” locked=”off” collapsed=”off” global_colors_info=”{%22gcid-36fd78a7-34bc-404d-873c-dafa34efaae5%22:%91%22colorStart%22%93,%22#1d3557%22:%91%22background_color_gradient_stops%22%93}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_padding=”||0px|||” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”Questions? Get Help with Household Payroll” _builder_version=”4.27.4″ _module_preset=”default” title_level=”h3″ title_font=”Montserrat|Montserrat_weight|||||||” title_text_align=”center” title_text_color=”#FFFFFF” title_font_size=”32px” title_line_height=”1.2em” custom_margin=”||10px||false|false” title_font_size_tablet=”28px” title_font_size_phone=”20px” title_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_heading][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text quote_border_color=”#FFFFFF” _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato|Lato_weight|||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”1.75em” link_font=”||||on||||” link_text_color=”#FFFFFF” quote_font=”Montserrat|Montserrat_weight|||||||” quote_text_color=”#FFFFFF” header_font=”Montserrat|Montserrat_weight|||||||” header_text_color=”#FFFFFF” header_font_size=”72px” header_line_height=”1.15em” header_2_font=”Montserrat|Montserrat_weight|||||||” header_2_text_color=”#FFFFFF” header_2_font_size=”50px” header_2_line_height=”1.2em” header_3_font=”Montserrat|Montserrat_weight|||||||” header_3_text_color=”#FFFFFF” header_3_font_size=”32px” header_3_line_height=”1.3em” header_4_font=”Montserrat|Montserrat_weight|||||||” header_4_text_color=”#FFFFFF” header_4_font_size=”24px” header_4_line_height=”1.4em” header_5_font=”Montserrat|Montserrat_weight|||||||” header_5_text_color=”#FFFFFF” header_5_font_size=”18px” header_5_line_height=”1.4em” header_6_font=”Montserrat|Montserrat_weight|||||||” header_6_text_color=”#FFFFFF” header_6_line_height=”1.5em” custom_margin=”||||false|false” custom_padding=”40px||||false|false” custom_padding_tablet=”0px||||false|false” custom_padding_phone=”” custom_padding_last_edited=”on|tablet” text_font_size_tablet=”15px” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” header_font_size_tablet=”40px” header_font_size_phone=”24px” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”28px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” header_3_font_size_tablet=”22px” header_3_font_size_phone=”17px” header_3_font_size_last_edited=”on|phone” header_4_font_size_tablet=”18px” header_4_font_size_phone=”15px” header_4_font_size_last_edited=”on|tablet” header_5_font_size_tablet=”15px” header_5_font_size_phone=”14px” header_5_font_size_last_edited=”on|desktop” header_6_font_size_tablet=”13px” header_6_font_size_phone=”13px” header_6_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n A household payroll expert can answer questions you have about your own situation.<\/p>\n Call or chat with us during business hours, or schedule a free consultation at your convenience.<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gtm.com\/household\/wp-content\/uploads\/2025\/03\/NeedHelp-illustration.png” title_text=”NeedHelp-illustration” _builder_version=”4.27.4″ _module_preset=”_initial” border_radii=”on|6px|6px|6px|6px” global_colors_info=”{}”][\/et_pb_image][et_pb_text _builder_version=”4.27.4″ _module_preset=”_initial” text_font=”Lato||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” header_2_text_color=”#666666″ header_3_text_color=”#FFFFFF” global_colors_info=”{}”]<\/p>\n Hours: Mon-Fri 8:30 am – 8pm, ET<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”https:\/\/outlook.office.com\/book\/GTMPayrollServicesHouseholdPayrollandTaxConsultation@gtm.com\/” url_new_window=”on” button_text=”Schedule a Free Consultation” button_alignment=”center” admin_label=”consultatio button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”||fa||400″ button_icon_placement=”left” button_on_hover=”off” custom_margin=”48px||||false|false” custom_margin_tablet=”0px||||false|false” custom_margin_phone=”” custom_margin_last_edited=”on|tablet” custom_padding=”12px|15px|12px|30px|true|false” custom_padding_last_edited=”off|desktop” locked=”off” global_colors_info=”{}”][\/et_pb_button][et_pb_button button_url=”https:\/\/alive5.com\/7DWXAu5″ url_new_window=”on” button_text=”Chat During Business Hours” button_alignment=”center” admin_label=”chat Button” _builder_version=”4.27.4″ _module_preset=”default” custom_button=”on” button_text_size=”14px” button_text_color=”#1d3557″ button_bg_color=”#FFFFFF” button_border_width=”0px” button_border_radius=”100px” button_font=”Lato|700|||||||” button_icon=”w||divi||400″ button_icon_placement=”left” button_on_hover=”off” custom_padding=”12px|18px|12px|36px|true|false” locked=”off” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" At a Glance Minimum Wage Overtime Pay Rules State Unemployment Tax & Rate Workers\u2019 Compensation Insurance Disability Benefits Insurance Domestic Workers\u2019 Bill of Rights Paid Leave Laws Other State Regulations Helpful Links Federal Regulations Labor Law Compliance Hiring & Managing Employees Costs & Employee Benefits Payroll & Taxes Nanny Tax Calculator Complete Guide to Household […]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":" Here are the laws affecting household employment in Massachusetts.<\/p> Minimum Wage<\/strong><\/p> In Massachusetts, the current minimum wage is $10.00 per hour. It will rise to $11 on January 1, 2017.<\/p> Workers' Compensation Requirements<\/strong><\/p> All household employers in Massachusetts\u00a0are required to have a workers' compensation policy for any\u00a0employee(s) working more than 16 hours per week.<\/p> Overtime Rules<\/strong><\/p> Hourly employees in Massachusetts\u00a0are entitled to a special overtime pay rate of at least 1.5 times their regular hourly wage for all overtime worked, if they work over 40 hours in a week.<\/p> Domestic Worker Rights Law<\/strong><\/p> Massachusetts\u00a0has special laws that pertain to the employment of domestic workers. The state's Domestic Workers' Bill of Rights took effect in 2015 and establishes regulations for maternity leave, lodging, pay records, and more. Read more about the\u00a0Massachusetts Domestic Workers\u2019 Bill of Rights<\/a>.<\/p>\n
\n
Nanny Taxes At a Glance<\/h4>\n
Minimum Wage<\/h2>\n
Overtime Pay Rules<\/h2>\n
State Unemployment Tax & Rate<\/h2>\n
Workers\u2019 Compensation Insurance<\/h2>\n
Disability Benefits Insurance<\/h2>\n
Domestic Workers\u2019 Bill of Rights<\/h2>\n
\n
Paid Leave Laws<\/h2>\n
Paid Family and Medical Leave (PFML)<\/h3>\n
Earned Sick Time<\/h3>\n
Other State Regulations<\/h2>\n
Final Pay<\/h3>\n
Helpful Links for Nanny Taxes in Massachusetts<\/h2>\n
\n
Federal Regulations<\/h2>\n
Fair Labor Standards Act (FLSA) Classification Guidelines<\/h3>\n
\n
FICA Taxes<\/h3>\n
Federal Unemployment Tax (FUTA)<\/h3>\n
Mileage Reimbursement<\/h3>\n
Remitting Taxes Quarterly<\/h3>\n
Year-End Requirements<\/h3>\n
Call Toll Free: 800-929-9213<\/a><\/span><\/h3>\n
![\"household](\"https:\/\/gtm.com\/household\/wp-content\/uploads\/2000px-Flag-map_of_Massachusetts.svg_-300x184.png\")
Household employers must comply with all tax and wage laws that affect nannies and other domestic workers. While federal laws cover employers in all states, there are state-specific and city-specific rules and regulations that employers must also abide by.<\/p>