SECTION  1. Chapter 149 of the General Laws is hereby amended by inserting after section 105A the following section:--

Section 105A½. (a) As used in this section, the following words, unless the context clearly requires otherwise, shall have the following meanings:

“Covered Employer,” shall mean a private and nonprofit entity employing 100 or more full-time employees in Massachusetts any time during the prior calendar year; the Governor of the Commonwealth of Massachusetts; and mayors and town administrators with 100 or more full-time employees any time during the prior calendar year.

“EOLWD” shall mean the executive office of labor and workforce development.

“Secretary” shall mean the secretary of labor and workforce development under chapter 23.

“Employee” shall mean a full-time, year-round employee.

“Total compensation” shall mean salary and all additional money paid the employee during the prior calendar year.

“Employees of color” shall include employees identified as American Indian or Alaska Native, Asian, Black or African American, Hispanic or Latino, Native Hawaiian or Other Pacific Islander, two or more races, and unknown.

(b) On or before April 1, 2022, and on or before April 1st each year thereafter, a covered employer shall submit a wage data report to the EOLWD covering the prior calendar year.

(c) The wage data report shall include the following information as of December 31st of the preceding calendar year:

the total number of male employees,

the average total compensation for all male employees,

total number of female employees,

the average total compensation for all female employees,

the number, gender and average earnings of employees identified as: American Indian or Alaska Native, Asian, Black or African American, Hispanic or Latino, Native Hawaiian or Other Pacific Islander, White, two or more races, and unknown,

for the 10 highest earning employees:

the average earnings of those employees, 

the number of female employees,

the average earnings of those female employees,

the number of male employees,

the average earnings of those male employees,

the number, gender and average earnings of employees identified as, if any: American Indian or Alaska Native, Asian, Black or African American, Hispanic or Latino, Native Hawaiian or Other Pacific Islander, White, two or more races, and unknown.

(c) On or before June 1st of each calendar year, the secretary shall prepare and publish on the EOLWD website an alphabetical list of all covered employers and the data submitted for the prior calendar year pursuant to paragraphs b and c.

(d) On or before June 1st of each calendar, a covered employer shall publish on its website all data submitted with the EOLWD pursuant to paragraphs b and c for the prior year.

(e) The secretary shall review data submitted pursuant to this section to ensure compliance with reporting requirements and refer any noncomplying employer to the attorney general.

(f) The attorney general shall have the authority to enforce this section and the necessary powers to require compliance therewith.