Real World Impact: A recently enacted Massachusetts law requires employers with 100 or more employees in the state to submit a copy of their most recently filed EEO reports to the state by February 1 annually (or the next business day following February 1, which is February 3 for 2025).
Introduction: The Massachusetts pay transparency and reporting law entitled An Act Relative To Salary Range Transparency was passed in July 2024 as an effort to increase equity and transparency in pay. As part of its workforce data reporting requirement, employers with 100 or more employees in Massachusetts are required to submit a copy of their most recently filed EEO reports to the state by February 1 annually. The law also has a separate pay transparency provision effective October 19, 2025, requiring employers to disclose pay ranges in job postings, which will be covered in a separate legal alert.
Who is Considered a Covered Employer?
Employers with 100 or more employees in the Commonwealth at any time during the prior calendar year are considered covered employers. Importantly, although the Equal Employment Opportunity Commission (EEOC) requires federal contractors with 50 or more employees to file an EEO-1 report, the Massachusetts law only applies to employers with 100 or more employees.
What Do Employers Need to File?
As background, the EEOC requires certain employers to submit annual EEO-1 reports. Other types of employers are required to submit similar reports, such as the Local Union Reports (EEO-3), State and Local Government Reports, (EEO-4); and Elementary-Secondary Staff Information Reports (EEO-5).
Under the new Massachusetts law, covered employers are required to submit “wage data reports,” which are defined by statute as the EEO-1, EEO-3, EEO-4, or EEO-5 reports submitted annually to the EEOC. Importantly, although the statute defines “wage data” as the data collected annually by the EEOC, the EEO-1, EEO-3, EEO-4, and EEO-5 reports no longer collect wage data. Indeed, the “Component 2” wage data was only collected by EEOC for the 2017 and 2018 calendar years and has not since been required. Although the annual reports presently do not include pay data, the Executive Office of Labor and Workforce Development has made clear that (a) EEO-1 reports (despite including no wage data) must still be filed to meet the new law’s requirements; and (b) if the EEOC re-implements Component 2 in the future, it will also become part of the annual Massachusetts filing requirement.
Thus, covered employers must simply submit a copy of their most recent EEO report – no new or modified report is required.
When is the Filing Deadline?
Employers filing EEO-1 reports must complete their submission by February 1 annually, and if February 1 falls on a weekend or holiday, by the next business day. This year, this means reports will be due by Monday, February 3, 2025. The other EEO reports are due by the same February 1 deadline, but on a biennial basis: EEO-3 and EEO-5 reports are due this year, and EEO-4 reports will be due next year.
How Do Employers Submit a Report?
Covered employers should submit their most recently filed EEO-1, EEO-3, EEO-4, or EEO-5 report to the Secretary of State’s web portal.
Will Aggregate Data be Published?
The Executive Office of Labor and Workforce Development will compile the data and publish an aggregated report broken down by industry sector (NAICS code). Individual company data will not be published. The inaugural wage and workforce data report is expected to be published by June 1, 2025.
What Resources Have Been Provided for Employers?
The Secretary of State’s website now includes an EEO Wage and Workforce Data Reports page with helpful deadlines and filing procedures, including file name requirements for reports being uploaded. The Executive Office of Labor and Workforce Development has also prepared Workforce Data Reporting FAQs regarding the Commonwealth’s new EEO reporting requirements.