Reviewed September 24, 2026. Educational guidance for employers and employees; special industries, local rules, and exemptions can change what applies.
Massachusetts guidance links paystub delivery to usable access: an electronic statement must come with a way to print the information without cost to the worker.
When a pay statement is required
The Massachusetts Attorney General’s pay and recordkeeping guidance says employers must provide a statement with wages and cannot charge workers for it.
What the statement must show
The listed fields are employer and worker names, the payment date including month, day and year, hours during the pay period, hourly rate, and deductions or increases for that period. Payroll records must also be retained for three years, and workers may inspect their own records at reasonable times and places.
Electronic delivery and access
Electronic delivery is permitted when the employer supplies a way to print the information for free. A worker’s personal paid printing service should not be assumed to meet this requirement. Arrange and test the employer-provided method before removing paper delivery.
Document creation pricing is not an employee access fee
An employer may buy software to prepare payroll documents, but that purchase does not justify charging a Massachusetts worker to receive the required statement. PayStubPro’s product price applies to the person purchasing document creation; it is not advice to pass the cost to employees.
Practical payroll review example
If an employee can view a portal on a phone but has no free way to print, the practical review is unfinished. Have payroll demonstrate the available printing method and confirm that the entire statement, including deductions, appears on the printed copy.
Before issuing or checking a statement
Use the following workflow alongside the state requirements, rather than treating a generic template as a compliance checklist.
- Check the full payment date rather than a month-only label.
- Confirm additions and deductions are readable on the final output.
- Make the free printing arrangement clear to employees.
- Preserve access instructions outside a departing employee’s work email.
Official sources
Consult the linked agency guidance and law for the complete scope and exceptions.
Related payroll resources
All state paystub requirements · Paystub accuracy checklist · Payroll calculators
Prepare a paystub from verified payroll records
Use the PayStubPro generator to format accurate payroll information. Paystubs cost $1 each with a $2 minimum order: one or two cost $2 total, three cost $3, and ten cost $10. W-2 and 1099 forms are priced separately. A generated document does not establish that wages were paid or guarantee compliance or acceptance.