Worcester Business Journal

wbjournal.com | December 1, 2025 | Worcester Business Journal 27 By Hayley Cotter Hayley Cotter is of counsel in the labor and employment group at Mirick in Worcester. 10) Growing trend. Massachusetts became the 14th state to enact a pay transparency law. The pay range disclosure requirement of the new law became effective on Oct. 29. 9) Applies broadly. Employers with 25 or more employees with a primary place of work in Mass. during the prior calendar year are covered. 8) Pay range disclosure. All job postings, including third-party listings, must include a pay range, defined as the annual salary range or hourly wage range the employer reasonably expects to pay. 7) Access to pay information. Employees must receive the pay range for their own position upon request or when promoted or transferred. 6) Commissions and benefits. If the position's wage is based on piece rate, tips, or commissions, the employer must disclose the range they reasonably expect to pay. Employers are not required to disclose bonuses and other fringe benefits, such as vacation and health insurance. 5) Retaliation. Employers cannot retaliate against employees or applicants for exercising their rights under the law. Employees or applicants have the right to bring a private lawsuit against an employer for retaliation. 4) Penalties increase with repeated violations. A first offense triggers a warning. Fines increase for subsequent violations, and employers with four or more violations could face fines of $7,500 to $25,000. However, for the first two years after the effective date, employers will have two business days to cure any defect before a penalty. 3) Potential increase in claims. Greater access to pay information may lead to more claims under the law, which requires employers to pay employees of the same gender the same amount if they are performing comparable work. 2) Proactive audits. Employers should review pay practices and be prepared to justify any differences in pay among employees. 1) Justifiable differences are limited. The law only permits differences in pay for comparable work under limited circumstances, including for seniority, a merit system, quantity or quality of production, job location, relevant education, training, or experience, or required travel. Implications of One Big Beautiful Bill BY JILL MCSORLEY WBJ Editorial Intern A s the holidays approach, it is important for managers to organize schedules, deadlines, and breaks to make the transition as smooth as possible. Navigating who is off at what time, and what work needs to be done can be a challenging task. Managers can implement plans and expectations to limit holiday anxiety and avoid a dip in quality of work. It is pivotal to remain on the same page as employees before, aer, and upon return from holiday breaks. Set goals. e key to managing the holiday season is to set clear goals and expectations. Establishing work objec- tives and deadlines can keep employees Anticipating holiday breaks BY DAVID MCLAREN AND JENNIFER CHASE WILLIAMS Special to WBJ T he One Big Beautiful Bill is the latest tax bill aimed at making cash flows better for businesses and encouraging investment in equipment, for example. ere are significant changes to help an individual lower their tax burden. OBBB makes the Qualified Business Income deduction for small businesses permanent, which essentially makes only 80% of your business income taxable. ere are exceptions to the 20% deduction for specified service trade or businesses for individuals in the professional services industries. ere is an expansion of the Qualified Business Stock Gain Exclusion. is is the provision allowing 100% exclusion of the gain realized in the sale of C corporation stock. It bodes for closer analysis of whether to be an S corporation or C corporation from a tax perspective. Both offer benefits if utilized properly, but a call to your tax advisor is prudent. We are now back to being allowed to write off research and development costs in the year the costs are incurred. OBBB makes 100% bonus depreciation permanent as well as enhances the Section 179 100% write off of purchased equipment. Consult with a certified public accountant to understand the tax and cash flow implications to utilizing these methods. Every business is different, so a good tax strategy that benefits one company may not suit yours. On the individual level comes a deduction for tip income and overtime pay. e deduction for each is up to $25,000 for a married couple. e tips and overtime pay must be reported as taxable income and subjected to Social Security and Medicare tax before you are allowed a deduction. e state and local tax deduction has been enhanced. Previously, for Schedule A itemized deductions there was a $10,000 capped deduction for a combination of state income tax, real estate taxes, and excise tax. is was a major takeaway for those who have high state income tax or large real estate taxes. OBBB has increased the deduction for taxes to $40,000. ere will be a deduction for up to $10,000 of interest expense on some auto loans. ere are several conditions to taking this deduction, but previously auto loan interest was not deductible. ere also is the introduction of Trump accounts (a retirement plan for kids). It allows for up to $5,000 in post-tax contributions per year. e federal government will make a one-time $1,000 contribution for some. Funds grow tax deferred, but no withdrawals before child turns 18. When child turns 18, the Trump account becomes a traditional IRA. e child need not have earned income in order to create a Trump account, unlike the Roth IRA. But do be careful, Roths work better in some situations. Again, call your tax professional for advice. Whether OBBB creates cash flow for businesses and individuals and consequently elicits the type of behavior the government wants, like spending money on new equipment and R&D, only time will tell. But tax law is written to encourage certain behaviors from taxpayers. Hopefully OBBB will work some magic for the economy. 10 THINGS I know about ... ... Massachusetts pay transparency requirements on task and prevent unexpected assign- ments. Employees will then have a solid- ified workload to complete before taking a holiday break. "I keep things moving by setting super clear goals for the team before the holidays hit. Everyone knows exactly what needs finishing, so even if people are out, there's no confusion about priorities," Adhip Ray writes for Forbes. Offer flexibility. Schedule flexibility is extremely beneficial during the holiday season. Aer setting attainable goals, giving employees more freedom in their schedules can reduce stress and feelings of being overwhelmed during a busy time. "is can include adjusted start and end times, compressed workweeks, or remote work options. Providing flex- ibility acknowledges the diverse needs and commitments of your workforce, allowing employees to balance work and personal obligations better," Melissa Francois writes for Tilson HR. Be prepared for return. Managing employees can be difficult upon return- ing from the holiday season. erefore, it is crucial that managers have a plan in place to positively integrate employ- ees back into the workplace. "Easing back into work requires management to engage in the process actively and intentionally. It's beneficial for your first focus to be on company culture before diving headlong into work. is provides a cushion that lets your team feel valued and welcomed back, instead of being bombarded or feeling punished for their time off," according to a 2022 web post by Churchill Leadership Group. W W W David McLaren is the founder & managing partner and Jennifer Chase Williams is a partner at McLaren & Associates, CPAs PC

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