# Massachusetts — State employment law headcount triggers that deviate from federal thresholds

For Massachusetts, law category is workers compensation; state threshold is 1 or more; key differences is Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers; coverage / scope is Includes all employees, including family members, recorded from its source on 2026-08-14.

- **State:** Massachusetts _(verified: appears in the quote below)_
- **Law category:** workers compensation _(our reading, not quoted from the source)_
- **State threshold:** 1 or more _(verified: appears in the quote below)_
- **Key differences:** Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers. _(verified: appears in the quote below)_
- **Coverage / scope:** Includes all employees, including family members. _(verified: appears in the quote below)_

## What the source says

> Massachusetts | 1 or more | Includes all employees, including family members. | Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers.

## Source

- https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/

Last verified: 2026-08-14. Review by: 2027-02-10.
Part of [State employment law headcount triggers that deviate from federal thresholds](https://referencesource.org/state-employment-law-headcount-triggers/).