Legal Question in Employment Law in Massachusetts

It would depend on your employment contract. Or if it is a state agency. Some employers do not pay extra for working holidays.

With that in mind, there are several possibilities:

You have been paid extra for working other holidays (christmas day, 4th of july, etc...): If yes, then you should be paid extra for working new years day, as it is a government holiday.

You work for a state agency: in this case you most likely answered yes to the above question as well, because you should be paid a bonus for working on a holiday.

I know someone who works for a nursing home also in MA, and they receive time and a half for working on holidays, I would assume you are entitled to some sort of bonus, if it is offered on other holidays.