How Massachusetts taxes your paycheck
Flat 5%, plus a 4% surtax on income over $1,083,150 (9% top rate)
| Taxable income | Rate |
|---|---|
| $0 to $1,083,150 | 5% |
| Over $1,083,150 | 9% |
The surtax threshold is the same for every filing status.
Other Massachusetts payroll deductions
Besides income tax, Massachusetts requires these employee-paid deductions. They show up on your pay stub under the abbreviation in the first column.
| On your stub | Program | 2026 employee rate | Wage cap |
|---|---|---|---|
| MA PFML | Paid Family and Medical LeaveTotal 2026 contribution is 0.88%. Employees can be charged up to 0.46% (all of the 0.18% family share and 40% of the 0.70% medical share). | 0.46% | $184,500 |
Not sure what these are? Our guide to SDI and paid leave deductions explains each one.
Example: $60,000 salary in Massachusetts
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,820.53 per paycheck, or $47,334 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Massachusetts income tax | -$106.92 |
| MA PFML | -$10.62 |
| Net pay | $1,820.53 |
Massachusetts pay stub and payday rules
Massachusetts employers must give a pay slip with each payment showing hours, rate, deductions, and any increases, on paper or in an electronic form employees can access and print.
- Employer and employee names
- Pay date
- Hours worked
- Hourly rate
- Deductions
- Any increases or changes in pay
Source: M.G.L. c. 149, § 148. Every state compared in our pay stub requirements by state guide.
Pay frequency: Weekly or biweekly for most hourly employees; salaried exempt employees may be paid semimonthly or monthly (M.G.L. c. 149, § 148).
Minimum wage: $15.00 per hour.
Massachusetts Paycheck FAQs
Yes. Flat 5%, plus a 4% surtax on income over $1,083,150 (9% top rate)
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,820.53 take-home per paycheck. About 21.1% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $106.92 Massachusetts income tax, plus $10.62 MA PFML.
$15.00 per hour, effective January 1, 2023.
Massachusetts employers must give a pay slip with each payment showing hours, rate, deductions, and any increases, on paper or in an electronic form employees can access and print. (M.G.L. c. 149, § 148)
Weekly or biweekly for most hourly employees; salaried exempt employees may be paid semimonthly or monthly (M.G.L. c. 149, § 148).
Paid Family and Medical Leave (MA PFML): 0.46% of wages up to $184,500 a year.