The 31-year-old's strike ensured a comeback win for The Black and Greens at MAPEI Stadium - Citta del Tricolore.
The goal has taken his tally to three in five matches following a summer move from German outfit Eintracht Frankfurt.
Empoli were, however, the team to draw first blood in Friday's fixture as Francesco Caputo scored under just one minute to put the visitors in front.
Boateng hit back for Sassuolo 12 minutes later, stabbing the ball into the net from just outside the six-yard box after Federico De Francesco sent in a cutback.
Gianmarco Ferrari then put the home side in front for the first time with a 57th minute effort on another assist by Francesco, who would turn finisher in the 85th minute with The Black and Greens' third goal.
The three points have pushed Roberto De Zerbi's side to second on the table, ahead of the remainder of the matchday five fixtures on Saturday and Sunday.
Boateng, who had 62 minutes of action, would be hoping to add another goal to his tally when Sassuolo play as guests to SPAL on Thursday.
Compatriot and teammate Alfred Duncan lasted for the entire duration of the game, while Italian-born full-back of Ghanaian descent Claud Adjapong was an unused substitute.