Massachusetts paycheck calculator 2026
Massachusetts withholds a flat 5% income tax from wages (9% on annualized wages above $1,107,750, which covers the 4% surtax), after subtracting up to $2,000 a year of FICA and the M-4 exemptions.
Enter pay details
Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
Saved calculations stay in this browser. Nothing leaves your device.
Clear all saved calculations?
This removes every saved calculation from this browser. It can't be undone.
Massachusetts payroll taxes and rules for 2026
Massachusetts withholds a flat 5% income tax from wages (9% on annualized wages above $1,107,750, which covers the 4% surtax), after subtracting up to $2,000 a year of FICA and the M-4 exemptions. Employees pay up to 0.46% of wages to Paid Family and Medical Leave; employers with 25 or more covered individuals pay at least 0.42% more. Employers also pay unemployment insurance, the Workforce Training Fund and, after three years, EMAC on the first $15,000.
- Income tax
- 5% (9% on annualized wages above $1,107,750) · Employee form: M-4
- Social Security and Medicare withheld are subtracted before the tax, up to $2,000 a year.
- One exemption is worth $4,400 a year; each additional one $1,000. A claimed spouse counts as 4 exemptions.
- 401(k) deferrals do not reduce Massachusetts wages. Section 125 deductions do.
- Head of household reduces withholding by $120 a year; each blind exemption by $110.
- Employee deductions
- Paid Family and Medical Leave (PFML): Up to 0.46% of wages, capped at the Social Security wage base 0.18% family share plus 40% of the 0.70% medical share. Employers may pay part or all of it.
- Employer taxes
- Unemployment Insurance (UI): 2.42% for new employers on the first $15,000 per employee (6.08% in construction) Experienced employers also pay the COVID-19 Recovery Assessment; effective rates 1.118% to 17.086% in 2026.
- PFML employer share: At least 0.42% of wages for employers with 25 or more covered individuals Smaller employers owe no employer share.
- Workforce Training Fund: 0.056% of the first $15,000
- Employer Medical Assistance Contribution (EMAC): 0.12% in year 4, 0.24% in year 5, 0.34% from year 6, on the first $15,000 Employers with fewer than 6 employees and new employers in years 1 to 3 are exempt.
- Local taxes
- Massachusetts cities and towns do not withhold income tax from wages.
- Bonuses
- Supplemental wages paid separately are withheld at 5%. When the payment plus the employee's annualized wages exceeds $1,107,750, the part above that threshold is withheld at 9%.
- Minimum wage 2026
- $15.00 per hour
- Pay frequency
- Hourly employees must be paid weekly or every two weeks, within 6 or 7 days after the pay period ends. Salaried employees may be paid semimonthly, or monthly if they agree.
- Final paycheck
- Fired: in full on the last day. Quit: in full on the next regular payday.
- New-hire reporting
- Within 14 days of hire.
- Reciprocity
- None
Checked against official sources on October 5, 2026:
- Mass. DOR: Circular M, withholding tables effective January 1, 2026
- Mass. DFML: PFML employer contribution rates and calculator
- Mass. DUA: Employer contributions to unemployment
- Mass. DUA: 2026 UI and COVID-19 Recovery Assessment rates
- Mass. DUA: Employer Medical Assistance Contribution
- Mass.: Workforce Training Fund Programs
- Mass.gov: Pay and recordkeeping
- Mass.gov: Massachusetts law about employment termination
- U.S. DOL: State minimum wage laws
- HHS ACF: State new hire reporting contacts and program requirements
Take-home pay in Massachusetts by salary
| Salary | Federal tax | FICA | Massachusetts taxes | Take-home / year | Per paycheck | Employer cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,864 | $32,456 | $1,248 | $43,473 |
| $60,000 | $5,020 | $4,590 | $2,956 | $47,434 | $1,824 | $65,003 |
| $80,000 | $8,770 | $6,120 | $4,048 | $61,062 | $2,349 | $86,533 |
| $100,000 | $13,170 | $7,650 | $5,140 | $74,040 | $2,848 | $108,063 |
| $150,000 | $24,734 | $11,475 | $7,870 | $105,921 | $4,074 | $161,888 |
Single filer, paid every two weeks, 2026 W-4 with no adjustments, default Massachusetts withholding settings, no 401(k) or benefits, new-employer unemployment rate. Massachusetts taxes include state income tax and employee-paid state programs; local taxes are not included unless the default setting includes them.
How the federal part works, step by step: the 2026 paycheck guide · Maryland · Michigan
Massachusetts paycheck questions
Why does a 401(k) deferral not lower Massachusetts withholding?
Massachusetts taxes 401(k) deferrals in the year earned, so they stay in Massachusetts wages. Section 125 deductions are still excluded.
Who pays PFML when the employer has fewer than 25 covered individuals?
The total is 0.46% of wages and the employer may withhold all of it from the employee. There is no required employer share.
How does the 4% surtax affect withholding?
Annualized wages above $1,107,750 in 2026 are withheld at 9% instead of 5%.
Do new employers pay EMAC?
No. EMAC starts in the fourth year of unemployment coverage, and employers with fewer than 6 employees are exempt.
How much is $60,000 a year after taxes in Massachusetts?
About $47,434 a year, or $1,824 every two weeks, for a single filer with no other W-4 adjustments in 2026. Federal income tax is $5,020, Social Security and Medicare $4,590, and Massachusetts taxes and payroll deductions $2,956.
What does a $60,000 employee cost an employer in Massachusetts?
$65,003 a year before benefits: the salary plus the 7.65% FICA match, federal unemployment (FUTA) and Massachusetts unemployment insurance at the new-employer rate of 2.42% on the first $15,000, plus employer-paid state programs.
Have a question? Write to us — real people answer.
Elevate your efficiency with the powerful yet easy-to-use accounting practice management software.
"Let's create a dream, where the team is happy, clients are well served and profits are fair." — Rain Allikvee, Co-founder of Uku
