How to use the Massachusetts paycheck calculator
- Enter your pay. Choose Salary or Hourly, type the amount, and pick how often you are paid.
- Copy your Form W-4. Select your filing status and fill in Steps 2, 3 and 4 the way they are on the federal form your employer has.
- Copy your Form M-4. Enter the total exemptions on line 4 of your Form M-4, tick head of household and blindness if they apply, and type any extra amount from line 5. With no M-4 on file, leave the boxes empty.
What is the Massachusetts paycheck calculator?
The Massachusetts paycheck calculator is a tool that turns gross pay into take-home pay for someone who works in Massachusetts. Massachusetts taxes wages at 5%, plus a 4% surtax on taxable income above $1,107,750 in 2026. Paid family and medical leave contributions also come out of most paychecks.
The federal lines use the 2026 method in IRS Publication 15-T. The Massachusetts line follows the Department of Revenue's Circular M percentage method for 2026, step by step, and the working is shown under the result. To see how Massachusetts compares with other states, see income tax by state.
Features
- Massachusetts income tax withholding with the Department of Revenue's Circular M percentage method for 2026
- Every line of Form M-4, the Massachusetts withholding form
- Massachusetts PFML (paid leave) at 0.46% of wages up to $184,500
- Salary and hourly pay, with overtime hours at a multiplier you set
- Weekly, biweekly, twice-a-month and monthly pay periods
- Federal income tax from the 2026 IRS percentage method tables and every step of Form W-4
- Social Security up to the $184,500 wage base, Medicare and Additional Medicare Tax
- The federal and the state working shown step by step
- A PDF report of your inputs and every result line, to save or share on WhatsApp
Massachusetts paycheck taxes in 2026
| Tax or deduction | Rate | Set by |
|---|---|---|
| Federal income tax | 0% to 37% of the adjusted annual wage, by Form W-4 | Internal Revenue Service |
| Social Security | 6.2% of wages up to $184,500 | Social Security Administration and IRS |
| Medicare | 1.45% of all wages, plus 0.9% above $200,000 in the year | Internal Revenue Service |
| Massachusetts income tax | 5%; 9% on taxable income above $1,107,750 | Massachusetts Department of Revenue |
| Massachusetts PFML (paid leave) | 0.46% of wages up to $184,500 | Department of Family and Medical Leave |
| City or county income tax | None | Massachusetts Department of Revenue |
| State unemployment tax taken from employee pay | None: the employer pays it | Department of Unemployment Assistance |
The surtax is withheld through the 2026 Circular M tables, so a paycheck large enough to reach $1,107,750 a year has 9% withheld on the part above it.
How Massachusetts withholding is worked out
Circular M, the Department of Revenue's 2026 withholding guide, gives wage-bracket tables and a percentage method. For each paycheck:
- Subtract the Social Security and Medicare taken from this paycheck, until $2,000 has been subtracted in the year.
- Subtract the exemption amount for the pay period. Every two weeks it is $169 for one exemption and $38 × exemptions + $131 for more than one.
- Multiply by the number of pay periods in the year.
- Work out the tax: 5% up to $1,107,750 and 9% above it.
- Divide by the number of pay periods.
- Subtract $4.62 every two weeks for head of household and $4.23 for each blind person, then add the extra amount from line 5 of Form M-4.
With one or more exemptions there is no withholding at all on pay up to $308 every two weeks ($154 a week).
Why early paychecks have less Massachusetts tax
The Social Security and Medicare deduction stops at $2,000 a year. Someone paid $2,500 every two weeks with one exemption has $106.99 withheld from each of the first ten paychecks of the year and $116.55 once the $2,000 is used up. To see a later paycheck, enter the wages paid so far this year.
Massachusetts Form M-4
Form M-4, the Massachusetts Employee's Withholding Exemption Certificate, counts exemptions differently from the old federal form:
| Line or box | What to enter |
|---|---|
| 1 | 1 for yourself, or 2 if you are 65 or over |
| 2 | 4 for a spouse who does not claim their own exemptions, or 5 if your spouse is 65 or over |
| 3 | 1 for each qualified dependent |
| 4 | The total of lines 1 to 3 |
| 5 | An extra amount to withhold each pay period |
| A | Head of household |
| B and C | You, or your spouse, are blind |
| D | Full-time student with yearly income of $8,000 or less: no withholding |
Without an M-4, the employer withholds as if you are single with no exemptions.
Massachusetts take-home pay by salary
The table shows 2026 take-home pay in Massachusetts for a single filer paid every two weeks, with one exemption on Form M-4, and no pre-tax deductions.
| Salary | Federal income tax | Social Security and Medicare | Massachusetts income tax and Massachusetts PFML (paid leave) | Take-home pay per year | Per paycheck (every two weeks) |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $1,318 | $24,967 | $960.82 |
| $50,000 | $3,820 | $3,825 | $2,410 | $39,945 | $1,539.85 |
| $75,000 | $7,670 | $5,738 | $3,775 | $57,817 | $2,230.92 |
| $100,000 | $13,170 | $7,650 | $5,140 | $74,040 | $2,858.54 |
| $104,828 | $14,232 | $8,019 | $5,404 | $77,173 | $2,979.76 |
| $150,000 | $24,734 | $11,475 | $7,870 | $105,921 | $4,092.10 |
The $104,828 row is Massachusetts's median household income in the U.S. Census Bureau's 2024 American Community Survey. A single filer paid that salary takes home $77,173 a year, or $2,979.76 every two weeks, after $5,404 in Massachusetts taxes.
Massachusetts take-home pay by hourly wage
The table shows a 40-hour week for a single filer paid weekly, with one exemption on Form M-4. The first row is the Massachusetts minimum wage of $15.00 an hour.
| Hourly wage | Gross pay per week (40 hours) | Federal taxes per week | Massachusetts taxes per week | Take-home pay per week | Take-home pay per year |
|---|---|---|---|---|---|
| $15.00 | $600.00 | $75.98 | $26.22 | $497.80 | $25,866 |
| $18.00 | $720.00 | $99.56 | $32.31 | $588.13 | $30,540 |
| $20.00 | $800.00 | $115.28 | $36.37 | $648.35 | $33,655 |
| $25.00 | $1,000.00 | $154.58 | $46.53 | $798.89 | $41,444 |
| $30.00 | $1,200.00 | $193.88 | $56.68 | $949.44 | $49,232 |
| $40.00 | $1,600.00 | $304.59 | $76.99 | $1,218.42 | $63,139 |
At $15.00 an hour, a 40-hour week pays $600.00 before tax and $497.80 after federal and Massachusetts taxes.
Massachusetts PFML on your paycheck
Paid family and medical leave contributions are 0.88% of eligible wages in 2026 at employers with 25 or more covered workers. The employer may take up to the whole 0.18% family leave part and up to 0.28% of the 0.7% medical leave part from the employee, which is 0.46% in all.
At smaller employers the total is 0.46% and the employee can be charged all of it. Contributions stop at the Social Security wage base, $184,500. The calculator takes the full 0.46%; if your employer pays part, your deduction is smaller.
The 4% surtax
Taxable income above $1,107,750 in 2026 ($1,053,750 in 2025) is taxed at an extra 4%. The threshold is the same for single and joint filers and rises with inflation each year.
Massachusetts pay rules that shape your paycheck
These Massachusetts rules decide how much is on a paycheck and when it arrives.
| Rule | What Massachusetts law says | Source |
|---|---|---|
| Minimum wage | $15.00 an hour; no increase is scheduled | Massachusetts Attorney General |
| Tipped employees | Service rate of $6.75, with tips bringing the total to at least $15.00 | Massachusetts Attorney General |
| Overtime | One and one-half times the hourly rate after 40 hours in a week. No daily overtime. | Massachusetts Attorney General |
| Paydays | Weekly or every two weeks, within six days of the end of the pay period (seven days for seven-day workers) | M.G.L. c.149 Section 148 |
| Final paycheck | On the day of discharge; on the next regular payday after a resignation | M.G.L. c.149 Section 148 |
| Meal break | 30 minutes for a shift over 6 hours | Massachusetts Attorney General |
| Earned sick time | One hour per 30 hours worked, up to 40 hours a year; paid at employers with 11 or more employees | M.G.L. c.149 Section 148C |
Sunday and holiday premium pay ended on 1 January 2023. Retail employees still earn time and a half for hours over 40 in a week, Sundays and holidays included.
Who pays unemployment tax in Massachusetts?
Employers pay Massachusetts unemployment tax; nothing is taken from an employee's paycheck for it. For 2026 the taxable wage base is $15,000 per employee, and a new employer pays 2.42% (6.08% in construction).
What changed for Massachusetts paychecks in 2026, and what is next
- The surtax threshold rose to $1,107,750, and the surtax is now part of the Circular M withholding tables.
- PFML rates stay at 0.88% for 2026. From 1 January 2027 a 2026 law changes how the family and medical parts are split between employer and employee.
- The unemployment tax wage base is $15,000, paid by employers.
- Federal figures changed: the Social Security wage base is $184,500 and the IRS published new withholding tables for 2026.
What the calculator includes
- Tax year: 2026. Massachusetts figures were checked against the Massachusetts Department of Revenue, the Department of Family and Medical Leave, the Department of Unemployment Assistance and the Attorney General on 14 October 2026.
- Taxes: federal income tax, Social Security, Medicare and Additional Medicare Tax, Massachusetts income tax and Massachusetts PFML (paid leave).
- Forms: the 2020-and-later Form W-4 and the current Form M-4.
- Pay: gross pay up to $10,000,000, hourly rates up to $10,000, up to 744 hours in a pay period, and an overtime multiplier from 1 to 5.
- Massachusetts rules: the Circular M percentage method with the $2,000 Social Security and Medicare deduction, exemptions, head of household and blind credits, the surtax, and PFML at 0.46%.
Is it private?
Yes. The calculation runs in your browser. Your pay, your withholding forms and your result are not sent to a server and are not saved.
Tips for an accurate estimate
- Count M-4 exemptions the Massachusetts way: 1 for you, 4 for a non-working spouse, 1 per dependent.
- Fill in wages paid so far this year to see a paycheck after the $2,000 Social Security and Medicare deduction is used up.
- Tick head of household only if box A is checked on your M-4. It lowers each paycheck by a fixed credit.
- Check the PFML line on your stub. If your employer pays part of it, your deduction is smaller than the calculator's.
- High earners: the surtax is withheld automatically once pay reaches the threshold, so no extra amount is needed for it.
Related calculators
Frequently asked questions
- Does Massachusetts have a state income tax?
- Yes. Massachusetts taxes wages at 5%, and taxable income above $1,107,750 in 2026 pays an extra 4%.
- How much is $75,000 after taxes in Massachusetts?
- A single filer paid $75,000 a year in Massachusetts takes home $57,817 in 2026, or $2,230.92 every two weeks, with one exemption on Form M-4. Federal income tax is $7,670, Social Security and Medicare are $5,738, and Massachusetts taxes are $3,775.
- What taxes come out of a paycheck in Massachusetts?
- Federal income tax, Social Security tax of 6.2%, Medicare tax of 1.45% and Massachusetts income tax, plus Massachusetts PFML (paid leave) of 0.46%. Massachusetts has no city or county income tax.
- How many exemptions should I claim on Form M-4?
- Line 1 is 1 for yourself (2 if 65 or over), line 2 is 4 for a spouse who does not claim their own (5 if 65 or over), and line 3 is 1 for each dependent. Put the total on line 4.
- What is PFML on my Massachusetts paycheck?
- Paid family and medical leave. Employees can be charged up to 0.46% of wages in 2026, up to $184,500 of wages a year.
- Why did my Massachusetts tax go up later in the year?
- Withholding subtracts the Social Security and Medicare you pay until $2,000 is reached. After that the deduction stops, so each paycheck has a little more Massachusetts tax.
- What is the minimum wage in Massachusetts in 2026?
- $15.00 an hour, unchanged since 2023. The service rate for tipped employees is $6.75.
Sources
Every rate, bracket and limit this calculator uses comes from the official sources below. The method is shown on this page, so any result can be checked by hand.
- Massachusetts Department of Revenue, Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026; Form M-4. The percentage method, exemption amounts, the $2,000 deduction, credits, the surtax threshold and Form M-4.
- Massachusetts Department of Family and Medical Leave, Paid Family and Medical Leave employer contribution rates and calculator. The 2026 PFML rates, employee shares and wage cap.
- Massachusetts Attorney General and Department of Unemployment Assistance, Massachusetts law about minimum wage; M.G.L. c.149 Section 148; Employer contributions to unemployment. Massachusetts minimum and service wages, overtime, paydays, final pay, breaks, sick time and unemployment tax.
- U.S. Census Bureau, American Community Survey, 2024 1-year estimates, table B19013. Median household income by state.
- Internal Revenue Service, Publication 15-T (2026), Federal Income Tax Withholding Methods. Worksheet 1A and the 2026 Percentage Method Tables for Automated Payroll Systems: every bracket, rate and the $12,900 and $8,600 amounts on line 1g.
- Internal Revenue Service, Topic no. 751, Social Security and Medicare withholding rates. Social Security 6.2%, Medicare 1.45%, and Additional Medicare Tax of 0.9% on wages above $200,000 in a calendar year.
- Social Security Administration, Contribution and Benefit Base. The 2026 Social Security wage base of $184,500.