The spin-dependent cross sections for semi-inclusive lepton-nucleon scattering are derived in the framework of collinear factorization, including the effects of masses of the target and produced hadron at finite momentum transfer squared Q^2. At lead
ing order the cross sections factorize into products of parton distribution and fragmentation functions evaluated in terms of new, mass-dependent scaling variables. The size of the hadron mass corrections is estimated at kinematics relevant for future semi-inclusive deep-inelastic scattering experiments.
