(1)
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.
(2)
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.
(3)
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.
(6)
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.
