Massachusetts employees are defined as those who are active W-2 employees with active MA tax withholdings across all of the organization's MA locations. All other employees are considered ‘Worldwide’.
Example: If your employees work for your Massachusetts business but are paid through their own state’s payroll tax system, they should not be counted in your Massachusetts full-time/part-time employee numbers. However, they should be included in the total for 'Worldwide' employees.
Full-time vs. part-time employment
From Drafting employment documents in Massachusetts, 5th ed., MCLE, 2025:
"Although by definition part-time employees typically work significantly fewer hours than regular full-time employees, there is no bright-line definition. Typically, full-time workers work at least thirty hours per week."
Additional information can be found on the page Massachusetts law about employment.
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