Massachusetts Paycheck Calculator

Massachusetts Income Tax Rate

Massachusetts primarily uses a flat personal income tax rate, now 5.00%. Since 2023, an additional 4% surtax applies only to taxable income above $1,000,000 (the “Fair Share” surtax), making the marginal rate on that portion effectively 9.00%. Employers calculate state withholding after pre-tax benefits (traditional 401(k), HSA/FSA, Section 125 health premiums) using your M-4 and pay frequency. Supplemental wages (bonuses/commissions) are generally withheld using the same tables/methods. Massachusetts does not levy separate city wage income taxes. Review your pay stub whenever you change benefits, move, or receive large supplemental pay, as those updates can affect withholding.

Massachusetts Median Household Income

Massachusetts median household income remains among the highest in the U.S., supported by healthcare, biotech, education, technology, and financial services. Pandemic-era volatility briefly slowed growth, then medians resumed their upward trend amid tight labor markets. Values vary by region: Greater Boston and many suburbs typically exceed statewide medians, while some Gateway Cities trail. Figures below are nominal, directional benchmarks for budgeting or offer comparisons. For purchasing power, compare “real” (inflation-adjusted) dollars and factor in housing, childcare, and commuting costs. Household size and employer-provided benefits can significantly affect how far a salary goes in different Massachusetts communities and metro areas.

Massachusetts Federal Insurance Contributions Act (FICA)

FICA funds Social Security and Medicare. Employees pay 6.2% Social Security up to the annual wage base (employers match) and 1.45% Medicare on all wages (employers match). High earners owe an additional 0.9% Medicare surtax above federal thresholds (not matched by employers). Section 125 health premiums often reduce both income-tax and FICA wages; traditional 401(k) reduces income-tax wages but not FICA wages. Massachusetts does not change federal FICA rules, but your pay stub will list Social Security, Medicare, state income tax, and any other deductions separately so you can verify accurate withholding each period.

Massachusetts Number of Cities with Local Income Taxes

Massachusetts does not impose municipal wage income taxes. Your paycheck generally reflects federal withholding, FICA, and the statewide Massachusetts income tax (plus the 4% surtax on taxable income above $1M, when applicable).

How Your Massachusetts Paycheck Works

Each pay period starts with gross wages. Payroll subtracts pre-tax benefits—traditional 401(k), HSA/FSA, commuter benefits, and pre-tax insurance—to reach taxable wages. Withholding then includes federal income tax (W-4), FICA (Social Security and Medicare), and Massachusetts state income tax using your M-4 elections and pay frequency. There are no city wage taxes. Post-tax deductions (Roth 401(k), garnishments, charitable contributions) occur after taxes and do not reduce taxable wages. Pay schedule—weekly, biweekly, semimonthly, or monthly—changes per-check amounts but not annual tax. Always review stubs after life events, address changes, or large supplemental pay to keep withholding accurate.

Massachusetts Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× their regular rate for hours worked over 40 in a workweek (FLSA standard; exemptions apply).
Pay frequency: Employers must maintain regular paydays and pay on consistent intervals; weekly or biweekly schedules are common. Massachusetts has strict wage-payment rules, including prompt final-pay deadlines (especially for involuntary separation) and itemized pay-stub requirements. Some industries may have additional recordkeeping or scheduling obligations—check employer policy and state guidance.

Massachusetts FAQs

How do I use the Massachusetts Paycheck Calculator?

Enter gross pay, pay schedule, M-4 details, pre-tax benefits, and post-tax deductions to estimate federal, FICA, and Massachusetts withholding.

What is Massachusetts’s base income tax rate?

5.00% statewide, with an additional 4% surtax on taxable income above $1,000,000.

Does any Massachusetts city have a wage income tax?

No. Municipalities do not levy separate wage income taxes on paychecks.

How do pre-tax 401(k) and HSA contributions affect my check?

They reduce income-tax wages, increasing take-home pay. Traditional 401(k) does not reduce FICA; many health premiums do.

Are bonuses taxed differently in Massachusetts?

Employers may use permitted supplemental methods for federal withholding; Massachusetts state withholding applies at the base rate.

Why did my Massachusetts withholding change this year?

Benefit changes, address/residency updates, surtax thresholds, or revised M-4 elections can alter per-check withholding.

What is Massachusetts’s minimum wage?

Massachusetts sets a statewide minimum wage that has risen in recent years; check the current effective rate for your pay period.

How often must I be paid in Massachusetts?

Regular paydays are required; many employees are paid weekly or biweekly, with strict timing rules for final wages.

Do remote workers owe Massachusetts tax?

Residents owe tax on all income; nonresidents owe tax on Massachusetts-sourced wages. Nexus and reciprocity may affect withholding.

Where can I find current Massachusetts forms and tables?

See the Massachusetts Department of Revenue for M-4, withholding tables, and employer guidance for the current tax year.