Employee Expense Reimbursement Requirements in Massachusetts
At a glance
| Governing law and coverage | 454 CMR 27.00 applies to employers of persons in occupations under Chapter 151; it mandates narrow travel-transportation and required-uniform reimbursements, not all necessary business expenses |
|---|---|
| Reimbursable expense standard | All transportation expenses for covered workday travel (§ 27.04(4)(d)); actual required uniform purchase/rental and special-cleaning costs (§ 27.05(4)(a), (c)) |
| Authorization, direction, and primary benefit | Travel must be required or directed after the workday begins or before it closes; uniform purchase or rental must be required; no separate primary-benefit test stated |
| Excluded losses and employee fault | Travel text does not cover an ordinary commute before the workday begins or after it ends; no general ordinary-risk, negligence, wear, theft, unlawful-direction, or personal-cost schedule |
| Request deadline and documentation | No statutory or regulatory submission deadline, receipt form, itemization rule, certification, or missing-document substitute stated; uniform reimbursement is measured by actual cost |
| Employer policy, preapproval, and caps | No separate preapproval, submission-window, cap, or deadline-extension rule; covered travel uses all transportation expenses and covered uniform items use actual cost |
| Payment deadline, method, and interest | No separate reimbursement due date, payroll-versus-separate-payment method, advance or stipend rule, or interest rule stated |
| Enforcement and remedies | Minimum-wage complaint to the Attorney General's Fair Labor Division; § 27.08 subjects any regulation violation to Chapter 151 penalties, but states no separate reimbursement-specific damages, fee, interest, or limitations formula |
Massachusetts requires two narrow expense categories
Massachusetts does not use a universal necessary-business-expense standard. Instead, its minimum-wage regulation expressly requires reimbursement for covered workday transportation and specified required-uniform costs.
The regulation applies to employers that employ a person in an occupation under Mass. Gen. Laws ch. 151. Expenses outside the two stated categories need a different legal basis.
Requirements one by one
Required travel during the workday includes transportation expenses
Under 454 CMR 27.04(4)(d), an employee required or directed to travel from one place to another after the workday begins or before it closes must receive pay for all travel time and reimbursement for all transportation expenses.
The text ties the duty to employer-required or directed travel during the workday. It does not state a mileage rate, receipt format, submission deadline, policy cap, or payment method.
Required uniforms use actual purchase, rental, and special-care costs
Under 454 CMR 27.05(4)(c), an employee or prospective employee required to buy or rent a uniform must receive the actual purchase or rental cost. Subsection (4)(a) separately requires actual dry-cleaning, commercial-laundering, or other special-treatment costs.
These provisions do not create a general tools, phone, home-office, supplies, or employee-loss reimbursement rule. They also state no claim form or payment deadline.
The Attorney General accepts minimum-wage complaints
454 CMR 27.08 states that a violation of any part of the regulation is subject to the penalties in Mass. Gen. Laws ch. 151. The Attorney General's official complaint page says the Fair Labor Division may pursue unpaid wages or issue a civil citation requiring unpaid wages and a penalty.
The regulation does not assign a separate interest rate, attorney-fee formula, or limitations period specifically to transportation or uniform reimbursement.
What trips people up
The travel rule is not a general commuting rule. Its text covers required or directed movement from one place to another after the beginning of or before the close of the workday.
“Actual cost” applies to the required uniform categories. The regulation does not supply a flat uniform allowance or allow those provisions to stand in for a universal necessary-expense rule.
Common questions
Does Massachusetts require mileage reimbursement?
The regulation requires all transportation expenses for covered employer- required or directed workday travel, but it states no universal mileage rate. Whether a mileage amount is due depends first on whether the travel fits 454 CMR 27.04(4)(d).
Must an employer pay for a required uniform?
Yes. If the employee or prospective employee must purchase or rent it, 454 CMR 27.05(4)(c) requires reimbursement of the actual cost. Actual special- cleaning costs are also reimbursable under subsection (4)(a).
Is there a 30-day receipt deadline?
No such deadline appears in the cited regulation. It also states no substitute form for a missing receipt, although the uniform provisions measure payment by actual cost.
Statutes and sources
- 454 CMR 27.01. Scope of the minimum-wage regulation. Official regulation (accessed July 14, 2026).
- 454 CMR 27.04(4)(d). Covered workday travel time and all transportation expenses. Official regulation (accessed July 14, 2026).
- 454 CMR 27.05(4). Actual required-uniform purchase, rental, and special- care costs. Official regulation (accessed July 14, 2026).
- 454 CMR 27.08. Chapter 151 penalties for regulation violations. Official regulation (accessed July 14, 2026).
- Massachusetts Attorney General, File a minimum wage complaint. Complaint, investigation, unpaid-wage, and civil-citation routes. Official guidance (accessed July 14, 2026).
Source links
Every statute quoted above, linked, with the date we checked it.
What does Massachusetts law mean for your facts?
You just read the general rule. Ask your own question and see which parts of current Massachusetts law apply to your situation, with citations you can check.
Opens in Ezel Pro.
- Starts from the statutes this survey is built on
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace