Massachusetts payroll taxes

Massachusetts state income tax: Flat rate on most wage income; employers withhold using your M-4 and the latest state tables. Additional 4% surtax may apply to income above the constitutional threshold (handled on returns; payroll systems may support extra withholding).
Paid Family and Medical Leave (PFML): State program funded by employer/employee payroll contributions up to annual caps; some employers cover the full amount.
FICA (federal): Social Security and Medicare—see the FICA section below.
Federal income tax (FIT): Withheld using IRS rules from your Form W-4.
State Unemployment Insurance (SUI): Employer-paid only; employees do not pay MA UI from wages.
Local income taxes: Massachusetts cities/towns do not levy wage-based local income taxes on employees.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce taxable wages (FIT/state and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, and other after-tax items reduce net pay.

How Your Massachusetts Paycheck Works

Start with gross pay (salary for the period or hourly rate × hours; include overtime where due).
Subtract pre-tax items (traditional 401(k), HSA/FSA, cafeteria plans) to determine taxable wages.
Compute FICA (Social Security to the federal wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Massachusetts state withholding using M-4 details and current state tables.
Withhold any required PFML employee contribution for the period (if your employer doesn’t cover 100%).
Employer separately pays Massachusetts SUI—this does not reduce your net pay.
Subtract any post-tax deductions to reach net pay.

Massachusetts unemployment insurance (SUI) — 10-year snapshot

Employees do not pay Massachusetts UI from wages. Employers contribute on a taxable wage base at experience or new-employer rates. Values below are typical references—confirm your annual DUA rate notice.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$15,000	~2.4%	~0.7%–15.0%
2017	0%	No	$15,000	~2.4%	~0.7%–15.0%
2018	0%	No	$15,000	~2.4%	~0.7%–15.0%
2019	0%	No	$15,000	~2.4%	~0.7%–15.0%
2020	0%	No	$15,000	~2.4%	~0.7%–18.6%
2021	0%	No	$15,000	~2.4%	~0.7%–18.6%
2022	0%	No	$15,000	~2.4%	~0.7%–18.6%
2023	0%	No	$15,000	~2.4%	~0.7%–18.6%
2024	0%	No	$15,000	~2.4%	~0.7%–18.6%
2025	0%	No	$15,000	~2.4%	~0.7%–18.6%

Massachusetts salary threshold

Massachusetts generally follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek. (Local minimum wages may differ, but exemption tests track federal standards.)

Median Household Income — Massachusetts (10 years, current dollars)

Illustrative nominal values showing recent trend; consult the latest ACS release for official figures.

Year	Median Household Income
2015	$75,300
2016	$77,400
2017	$80,500
2018	$84,400
2019	$87,600
2020	$86,700
2021	$93,300
2022	$101,200
2023	$105,900
2024	$108,400

Massachusetts Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the annual federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Massachusetts does not impose municipal wage-based income taxes on employees. Paychecks include only federal withholding, state income tax, FICA, and statutory programs like PFML where applicable. Some cities assess business or licensing fees on employers, but these do not appear as employee deductions or change standard withholding calculations for paychecks.

Local income tax table (employee wage tax)

City/Town	Local Income/Wage Tax	Notes
Statewide	None	No Massachusetts city/town percentage-of-wages income tax

Massachusetts Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× the regular rate after 40 hours/week (FLSA standard); certain retail/holiday rules may apply.
Minimum wage: Statewide minimum set by statute; check the rate effective for your pay period (some local ordinances/policies may set higher internal pay floors).
Pay frequency: Regular, established paydays are required; weekly or biweekly schedules are common. The Massachusetts Wage Act imposes strict timing for payment of wages and final pay at separation.
Meals/rests: Follow federal/state requirements; minors and specific sectors may have additional protections.

Additional Massachusetts forms

M-4 — Employee’s Massachusetts Withholding Exemption Certificate.
PFML contributions — Employer/employee split per state guidance; reported/deposited on state schedule.
Massachusetts withholding returns — Periodic deposits and annual reconciliation with W-2 filing.
UI Employer Registration & Rate Notice — DUA account setup and annual UI rate assignment (employer-paid).
New Hire Reporting — Report new/rehires within required timeframe.
Required workplace posters — Wage/Hour, PFML, UI, safety, anti-discrimination, and federal postings.

FAQs — Massachusetts Salary Paycheck Calculator

How do I use a Massachusetts Salary Paycheck Calculator to estimate net pay?

Enter your gross pay and pay frequency, W-4 and M-4 elections, pre-tax items (401(k), HSA/FSA), and post-tax deductions. The calculator applies FICA, federal withholding, Massachusetts state withholding, and any PFML contribution to estimate your per-paycheck and annual take-home.

Does any Massachusetts city take a local income tax from my wages?

No. Massachusetts cities and towns do not levy wage-based local income taxes. You’ll typically see federal withholding, state tax, FICA, PFML (if applicable), and benefit/garnishment lines.

Do Massachusetts employees pay unemployment tax from wages?

No. UI is funded by employer contributions. Employees will not see a state UI line item on their pay stubs.

What salary makes me exempt from overtime in Massachusetts?

Massachusetts generally follows federal FLSA rules. Exempt status requires meeting the current federal salary threshold and the relevant duties tests. Otherwise, overtime is owed after 40 hours in a workweek.

How are bonuses and commissions taxed on a Massachusetts paycheck?

They’re subject to federal withholding (IRS supplemental methods), FICA, and Massachusetts state withholding. No local wage tax applies. PFML contributions may still apply until caps are reached.

Which form adjusts my Massachusetts state withholding?

Use M-4 to set or update state withholding elections (e.g., filing status, exemptions, extra withholding). Update it after life events or when you have multiple jobs.

Why is my coworker’s take-home different at the same salary?

Differences in W-4/M-4 elections, PFML contribution handling, pre-tax benefits, Roth vs. traditional contributions, supplemental wage methods, and garnishments can change taxable wages and withholding.

How often must I be paid in Massachusetts?

Employers must maintain regular, posted paydays and pay on time. Weekly and biweekly schedules are common; final pay timing is strictly governed by the Massachusetts Wage Act.

Does the calculator handle HSA/FSA and 401(k) pre-tax deductions?

Yes. Enter those amounts; they reduce taxable wages for FIT/state and sometimes FICA, typically increasing take-home compared with taking the same deductions after tax.

Massachusetts Salary Paycheck Calculator