Massachusetts Paycheck Calculator 2026

Estimate your 2026 Massachusetts take-home pay from salary or hourly wages. This calculator runs the 2026 Circular M formula for the 5% income tax and 4% surtax with your Form M-4 exemptions, takes out the 0.46% Paid Family and Medical Leave share, and handles federal W-4 withholding, Social Security, Medicare and pre-tax deductions. Massachusetts tax shows up as state withholding (SIT) on your pay stub.

Written by Rachel Brooks, Tax Forms and W-2 Content Specialist. Updated September 25, 2026. Every example is checked by hand against the 2026 Circular M formula.

Calculate Take-Home Pay MA Payroll Guide

Gross pay$2,307.69

Pay frequencyBiweekly

Taxes & deductionsCurrent

Federal income tax$193.08

Social Security + Medicare$176.54

Massachusetts income tax$103.08

MA PFML (0.46%)$10.62

Estimated net pay$1,824.37

Example: $60,000 salary, paid biweekly, federal Single, M-4 with 1 exemption, no voluntary deductions. Use the calculator below for your own numbers.

5% tax + 0.46% PFML2026 Circular M and M-4 exemptions

Federal W-4 + FICA2026 brackets, $184,500 wage base

Salary or hourlyWeekly, biweekly, semimonthly and monthly pay

Massachusetts Paycheck Calculator

Pay details

Pay type

Salary Hourly

Annual salary

Pay frequency

Federal Form W-4

Filing status

Step 3: Credits (annual dependent and other credits)

Step 4(a): Other annual income

Step 4(b): Deductions

Step 4(c): Extra withholding (per paycheck)

Step 2(c) Multiple jobs or spouse also works Exempt from federal income-tax withholding, when qualified

Need the form itself? Use our Form W-4 generator.

Massachusetts Form M-4 and paid leave

M-4 exemptions

Additional Massachusetts withholding (per paycheck)

Paid Family and Medical Leave

Blind exemptions on M-4

Head of household on Form M-4 Exempt from Massachusetts withholding, when qualified

One M-4 exemption removes $4,400 a year and each added exemption $1,000. Up to $2,000 of FICA also comes off before the 5% rate. No M-4 on file? Your employer must withhold with 0 exemptions.

Deductions

Traditional retirement (per paycheck, cuts federal income tax)

Section 125 / HSA (per paycheck, can cut FICA too)

Other post-tax deductions (per paycheck)

Advanced payroll fields

YTD Social Security wages (stops SS at the $184,500 base)

YTD Medicare wages (for Additional Medicare)

79.1% Take home

Your paycheck

Take-home pay $1,824.37

Taxes $483.32

Other deductions $0.00

Where your money goes Current pay

Gross pay $2,307.69

Taxes

Federal income tax −$193.08

Social Security −$143.08

Medicare −$33.46

Additional Medicare $0.00

Massachusetts income tax −$103.08

MA PFML −$10.62

Other payroll deductions

Traditional retirement $0.00

Section 125 / HSA $0.00

What You Should Know About Massachusetts Paychecks

Massachusetts taxes wages at a flat 5%. Before the rate applies, your employer subtracts up to $2,000 of Social Security and Medicare and your Form M-4 exemptions: $4,400 for one, plus $1,000 for each added exemption. On a $60,000 salary with one exemption that's $103.08 per biweekly paycheck.

Paychecks also carry a Paid Family and Medical Leave deduction. In 2026 your employer can take up to 0.46% of wages, $10.62 per paycheck at $60,000, and it stops once wages pass $184,500.

Wages above $1,107,750 a year pay an extra 4% surtax. No city or town taxes wages, and the minimum wage is $15.00 an hour.

5% 2026 income tax rate

9% on income above $1,107,750 with the surtax.

$4,400 One M-4 exemption

Plus $1,000 for each added exemption and up to $2,000 of FICA.

0.46% PFML employee share

Of a 0.88% total contribution in 2026.

Massachusetts Paycheck Taxes at a Glance

Here's everything that can come out of a Massachusetts paycheck in 2026 and which payroll taxes the employer pays instead. For more on the federal lines, see our FICA tax guide.

Massachusetts employee paycheck items in 2026
Paycheck item	2026 treatment	Employee deduction?
Federal income tax	Based on wages, pay frequency and Form W-4	Yes
Social Security	6.2% up to the 2026 wage base of $184,500	Yes
Medicare	1.45% of all wages, plus 0.9% Additional Medicare above $200,000	Yes
Massachusetts income tax	5% after up to $2,000 of FICA and M-4 exemptions; 9% above $1,107,750	Yes
Paid Family and Medical Leave	Up to 0.46% of wages, capped at the Social Security wage base	Usually
Local income tax	None; no Massachusetts city or town taxes wages	No
Unemployment insurance	Employer-paid on the first $15,000 of wages	No

2026 Massachusetts Withholding Formula

The Department of Revenue's 2026 Circular M percentage method. Your employer annualizes your wages, takes these amounts off, applies the rate and divides by pay periods.

2026 Massachusetts withholding amounts (annual)
Item	2026 amount	Effect
FICA deduction	Social Security and Medicare paid, up to $2,000	Subtracted from wages
1 M-4 exemption	$4,400	Subtracted from wages
2 or more exemptions	$1,000 times the number claimed, plus $3,400	Subtracted from wages
Tax rate	5% up to $1,107,750; 9% above	Applied to what's left
Head of household	$120	Subtracted from the tax
Blind exemption	$110 each (employee or spouse)	Subtracted from the tax
Supplemental wages	Flat 5% when paid separately	Bonuses, commissions

Why most people get the same result: The $2,000 FICA cap is reached at about $26,150 a year in wages, so above that, only your exemptions change the Massachusetts figure. Two exemptions remove $5,400, not $8,800; the first one is the big one.

Form M-4: How Your Choices Change Your Paycheck

Massachusetts doesn't use your federal W-4. Your employer needs a Form M-4, and without one it withholds with 0 exemptions. Here's what each choice does to a $60,000 biweekly paycheck.

Effect of M-4 choices on Massachusetts withholding, $60,000 salary, biweekly (2026)
M-4 choice	Massachusetts tax per paycheck	Take-home pay
No M-4 (0 exemptions)	$111.54	$1,815.91
1 exemption	$103.08	$1,824.37
2 exemptions	$101.15	$1,826.30
3 exemptions	$99.23	$1,828.22
4 exemptions	$97.31	$1,830.14
1 exemption, plus $10 extra	$113.08	$1,814.37
Exempt	$0.00	$1,927.45

How to read this: The first exemption is worth $8.46 per biweekly paycheck and each one after that about $1.92. Take-home figures include the 0.46% PFML share and use federal Single so only the M-4 choice changes.

Massachusetts Paid Family and Medical Leave on Your Paycheck

The PFML contribution funds up to 20 weeks of medical leave and 12 weeks of family leave a year. The total is 0.88% of wages in 2026, split between a family part and a medical part.

Massachusetts PFML contribution in 2026
Part	Rate	Most employers can deduct from you	At $60,000 biweekly
Family leave	0.18%	All of it (0.18%)	about $4.15
Medical leave	0.70%	40% of it (0.28%)	about $6.46
Total	0.88%	Up to 0.46%	$10.62

What to know: Employers with 25 or more covered workers pay the other 60% of the medical part; smaller employers don't have to, but can still deduct your 0.46%. The contribution stops for the year once wages pass $184,500, and 401(k) deferrals don't lower it. Pick the family-only or employer-pays option in the calculator if that's how your employer handles it. From January 1, 2027 the split between employer and employee changes.

The 4% Millionaire Surtax in Withholding

Since 2023, Massachusetts adds a 4% surtax on income above an inflation-adjusted threshold. For 2026 withholding the threshold is $1,107,750 of annualized taxable wages.

Massachusetts surtax withholding example, 2026
Scenario	Massachusetts tax per paycheck	Tax per year
$1,500,000 salary, monthly, 1 exemption	$7,509.50	$90,114
Same salary at a flat 5% with no surtax	$6,223.33	$74,680
Surtax portion	$1,286.17	$15,434

Keep in mind: Withholding annualizes each paycheck, so a single huge bonus can trigger surtax withholding even if your total income ends up under the threshold. The surtax is settled on your return, where the threshold applies to all income, not just wages.

What Massachusetts Tax Really Costs by Salary

Massachusetts tax for a single filer with one M-4 exemption and a married couple with two, biweekly pay. PFML adds 0.46% of gross pay on top.

Massachusetts withholding by salary (2026)
Salary	Single: tax per paycheck	Single: tax per year	Single: share of gross	Married (2 exemptions): tax per paycheck
$30,000	$45.38	$1,180	3.93%	$43.46
$40,000	$64.62	$1,680	4.20%	$62.69
$50,000	$83.85	$2,180	4.36%	$81.92
$60,000	$103.08	$2,680	4.47%	$101.15
$75,000	$131.92	$3,430	4.57%	$130.00
$100,000	$180.00	$4,680	4.68%	$178.08
$120,000	$218.46	$5,680	4.73%	$216.54
$150,000	$276.15	$7,180	4.79%	$274.23

Massachusetts Paycheck Tax Compared With Nearby States

The same $60,000 biweekly paycheck, filing single, run through our other state calculators with their default settings. Figures are income tax only.

State income tax on a $60,000 salary, biweekly, single (2026)
State	Income tax per paycheck	Income tax per year
Massachusetts	$103.08	$2,680
Maine	$100.00	$2,600
Connecticut	$89.13	$2,317
New Hampshire	$0.00	$0

Keep the whole picture in mind: Massachusetts and Maine land within a few dollars at $60,000, and both also take a paid leave deduction ($10.62 here, $11.54 in Maine). New Hampshire has no wage tax, but New Hampshire residents working in Massachusetts still pay Massachusetts tax.

Massachusetts Salary Calculator: Take-Home Pay Examples for 2026

Biweekly pay, 0.46% PFML and no pre-tax deductions. Single filers use federal Single and 1 M-4 exemption; married filers use Married Filing Jointly and 2 exemptions. To convert pay first, use our salary to hourly calculator, or model a raise with the pay raise calculator.

Massachusetts take-home pay by annual salary (biweekly, 2026)
Annual salary	Single annual net	Single avg. monthly net	Married annual net	Married avg. monthly net
$30,000	$24,967	$2,081	$26,437	$2,203
$40,000	$32,456	$2,705	$34,346	$2,862
$50,000	$39,945	$3,329	$42,035	$3,503
$60,000	$47,434	$3,953	$49,664	$4,139
$75,000	$57,818	$4,818	$60,897	$5,075
$100,000	$74,040	$6,170	$79,620	$6,635
$120,000	$87,018	$7,252	$94,598	$7,883
$150,000	$105,921	$8,827	$115,365	$9,614

How to Calculate Your Massachusetts Paycheck

A Massachusetts paycheck goes from gross pay to take-home pay in four steps. The state step has an income tax and a paid leave contribution, which this calculator runs for you.

Calculate gross pay

Divide salary by pay periods, or multiply the hourly rate by regular hours and add overtime at 1.5 times the rate after 40 hours in a week.

Apply pre-tax deductions

Traditional 401(k) deductions and qualifying Section 125 benefits lower federal and Massachusetts taxable wages.

Calculate federal tax and FICA

Use Form W-4 for federal income tax withholding, then take 6.2% for Social Security up to $184,500 and 1.45% for Medicare.

Calculate Massachusetts tax and PFML

Annualize wages, subtract up to $2,000 of FICA and your M-4 exemption amount, multiply by 5% and divide by pay periods. Then take 0.46% of gross pay for PFML and subtract post-tax deductions.

Massachusetts Withholding Worked Example: $60,000 Salary, Biweekly

Here's the 2026 Circular M formula run by hand for the paycheck at the top of this page: a $60,000 salary, 1 M-4 exemption, biweekly pay and no pre-tax deductions.

Step-by-step 2026 Massachusetts withholding on a $60,000 biweekly salary
Step	Calculation	Result
1. Annualize wages	$2,307.69 times 26	$59,999.94
2. Subtract FICA, capped	Annual FICA of $4,590 is over the cap, so subtract $2,000	$57,999.94
3. Subtract the exemption	$57,999.94 minus $4,400	$53,599.94
4. Apply the rate	$53,599.94 times 5%	$2,680.00 per year
5. Convert to per paycheck	$2,680.00 divided by 26	$103.08
6. PFML	$2,307.69 times 0.46%	$10.62

What it means for take-home pay: Gross pay of $2,307.69 minus $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $103.08 Massachusetts tax and $10.62 PFML leaves $1,824.37.

Massachusetts Minimum Wage and Overtime in 2026

Massachusetts's minimum wage is $15.00 an hour in 2026, one of the higher state rates.

Massachusetts minimum wage and pay rules
Rule	Amount or requirement	What it means for a paycheck
Minimum wage	$15.00 an hour	$600 weekly gross at 40 hours; $23.85 Massachusetts tax; about $497.41 take-home
Tipped (service) employees	$6.75 cash wage, with tips bringing pay to $15.00	Tips are taxable wages and are withheld on
Overtime	1.5 times the regular rate after 40 hours a week	Enter overtime hours in hourly mode
Sunday and holiday premium	Phased out for most retail workers in 2023	No extra rate is required for most jobs

Overtime example: $20 an hour for 80 regular and 10 overtime hours is $1,900 gross. Massachusetts withholding is $82.69, PFML is $8.74 and take-home pay is $1,519.07. To total a week of punches first, use our time card calculator with overtime.

For more on how deductions change taxable wages, see our pre-tax vs. post-tax deductions guide.

Massachusetts Paycheck Tax Calculator: How Massachusetts Withholding Works

A Massachusetts paycheck calculator has two state lines to get right: the 5% income tax and the PFML contribution. On your pay stub the tax usually appears as SIT or MA state withholding and the contribution as MA PFML, MA PFL or MA FLI. Our pay stub abbreviations list explains the other codes.

Federal Withholding for Massachusetts Paychecks

Federal withholding uses your Form W-4 and the 2026 federal brackets. The calculator supports filing status, Step 2(c), Step 3 credits and Step 4(a), 4(b) and 4(c). If you claim the new overtime or tips deductions, our W-4 Step 4(b) worksheet guide shows how to enter them, and our 2026 federal tax withholding guide covers the rest.

Working Across State Lines

Massachusetts has no reciprocal agreements. Residents of New Hampshire and other states who work in Massachusetts have Massachusetts tax withheld on those wages. Massachusetts residents who work in another state pay that state's tax and take a credit on their Massachusetts return; employers withhold Massachusetts tax only to the extent it's more than the other state's.

Bonuses

Massachusetts withholds a flat 5% on supplemental wages like bonuses when they're paid separately, plus federal withholding (usually a flat 22%), FICA and PFML. See why bonuses are taxed so high.

Employer Payroll Costs in Massachusetts

Employers pay state unemployment insurance on the first $15,000 of each employee's wages, plus the employer share of PFML at larger employers. None of the unemployment cost comes out of your pay. At year-end, our W-2 form generator can use the same wage and withholding totals.

Why Your Actual Massachusetts Paycheck May Differ

This calculator is a close estimate, not your employer's payroll run. Your M-4 on file, whether your employer uses the wage bracket tables instead of the formula, how it splits PFML, benefit elections, year-to-date wages and a 27th biweekly payday in some years can all move the result a little. Three-paycheck months change monthly cash flow but not the tax on each check. For a full checklist, see why your paycheck is lower than expected.

Official 2026 Massachusetts Payroll Sources

Payroll facts on this page are checked against 2026 Circular M, the PFML contribution rates page, the Massachusetts minimum wage law page and IRS Publication 15-T for 2026. Reviewed September 25, 2026.

Massachusetts Paycheck Calculator by Pay Frequency

This page also works as a weekly, biweekly, semimonthly or monthly Massachusetts payroll calculator. The annual salary stays the same, but gross pay and withholding on each check change with the number of pay periods. See our pay period guide for how the schedules differ.

52Weekly$912.19 net

26Biweekly$1,824.37 net

24Semimonthly$1,976.41 net

12Monthly$3,952.84 net

1Annual$47,434 net

Figures use a $60,000 salary, federal Single, 1 M-4 exemption, 0.46% PFML and no voluntary deductions. Massachusetts tax is $51.54 weekly, $103.08 biweekly, $111.67 semimonthly and $223.33 monthly.

How We Test This Massachusetts Paycheck Calculator

Every scenario below was run through the calculator on this page on September 25, 2026 and checked by hand against the 2026 Circular M formula and the PFML contribution rules. Scenarios are biweekly unless noted.

Massachusetts paycheck test cases, checked September 25, 2026 (per paycheck)
Scenario	Gross pay	Federal income tax	Massachusetts tax	PFML	Take-home pay
$30,000, 1 exemption	$1,153.85	$54.62	$45.38	$5.31	$960.27
$60,000, 1 exemption	$2,307.69	$193.08	$103.08	$10.62	$1,824.37
$60,000, no M-4 (0 exemptions)	$2,307.69	$193.08	$111.54	$10.62	$1,815.91
$60,000, 2 exemptions	$2,307.69	$193.08	$101.15	$10.62	$1,826.30
$60,000, 1 exemption, $10 extra	$2,307.69	$193.08	$113.08	$10.62	$1,814.37
$60,000, exempt	$2,307.69	$193.08	$0.00	$10.62	$1,927.45
$60,000, employer pays PFML	$2,307.69	$193.08	$103.08	$0.00	$1,834.99
$60,000, $150 401(k)	$2,307.69	$175.08	$95.58	$10.62	$1,699.87
$60,000, $100 Section 125	$2,307.69	$181.08	$98.08	$10.62	$1,749.02
$60,000, Married Filing Jointly, 2 exemptions	$2,307.69	$109.23	$101.15	$10.62	$1,910.15
$45,000, Head of Household, $2,200 W-4 credit, M-4 head of household, 2 exemptions	$1,730.77	$0.00	$67.69	$7.96	$1,522.71
$100,000, 1 exemption	$3,846.15	$506.54	$180.00	$17.69	$2,847.69
$150,000, 1 exemption	$5,769.23	$951.31	$276.15	$26.54	$4,073.89
$1,500,000, monthly, 1 exemption (surtax)	$125,000.00	$42,083.35	$7,509.50	$575.00	$65,269.65
$20 an hour, 80 hours plus 10 overtime	$1,900.00	$144.15	$82.69	$8.74	$1,519.07
$15 an hour, 40 hours, weekly	$600.00	$30.08	$23.85	$2.76	$497.41

Update log: September 25, 2026: rewrote this page and fixed the calculator. The old version treated Massachusetts as a state with no income tax, showed $0 Massachusetts withholding and left out PFML. The calculator now runs the 2026 Circular M formula with your M-4 exemptions, the $2,000 FICA deduction, head of household and blind amounts and the 4% surtax, and takes out PFML. We added the formula table, an M-4 comparison, PFML and surtax sections, a state comparison, a worked example and the test cases above. We re-check this page whenever the Department of Revenue or the IRS publishes new tables, and at least once a year each January.

2026 Tax Data This Calculator Uses

Here's every rate and limit behind the numbers on this page and where it comes from, so you can check them yourself.

Tax rates and limits used by the Massachusetts paycheck calculator
Item	2026 value used	Source
Federal income tax withholding	2026 brackets and standard deductions for Form W-4	IRS Publication 15-T (2026)
Social Security	6.2% up to $184,500 in wages	Social Security Administration
Medicare	1.45% of all wages, plus 0.9% above $200,000	IRS Publication 15 (2026)
Massachusetts withholding	5%; 9% above $1,107,750; $4,400 and $1,000 exemptions; $2,000 FICA cap	Circular M (2026)
Paid Family and Medical Leave	0.88% total; up to 0.46% from employees; capped at the Social Security wage base	Department of Family and Medical Leave
Minimum wage	$15.00; $6.75 service employee cash wage	Mass.gov
Unemployment tax	Employer-paid on the first $15,000 of wages	Department of Unemployment Assistance

Spotted something that looks wrong? Tell us through the editorial contact form with the inputs you used, and we'll re-check the calculation. This page is written by Rachel Brooks and follows the research and review process on our editorial team page. ePayStubs isn't affiliated with the IRS or the Commonwealth of Massachusetts.

Massachusetts Paycheck Calculator FAQ

Does Massachusetts have a state income tax?

Yes. Massachusetts taxes wages at a flat 5%. Income above $1,107,750 in 2026 pays an extra 4% surtax, for 9% on that part. There's no city or town income tax.

How much tax is taken out of a Massachusetts paycheck?

On a $60,000 salary paid biweekly, with one M-4 exemption, $483.32 comes out of each $2,307.69 paycheck: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $103.08 Massachusetts income tax and $10.62 paid family and medical leave. That leaves $1,824.37.

What is the PFML deduction on my Massachusetts pay stub?

It's your share of the Paid Family and Medical Leave contribution. In 2026 the total is 0.88% of wages, and employers can take up to 0.46% from your pay: all of the 0.18% family leave part and 40% of the 0.70% medical leave part. Wages above the Social Security wage base, $184,500 in 2026, aren't charged.

How do M-4 exemptions work?

Claiming 1 exemption removes $4,400 a year from your wages. Each exemption after that adds $1,000, so 2 exemptions remove $5,400. Each extra exemption lowers withholding by about $1.92 per biweekly paycheck. Without an M-4 on file, your employer withholds with 0 exemptions.

What is the $2,000 FICA deduction in Massachusetts withholding?

Massachusetts lets you subtract the Social Security and Medicare you pay, up to $2,000 a year, before the 5% rate applies. Almost everyone earning more than about $26,000 a year hits the $2,000 cap.

How does the Massachusetts millionaire surtax affect paychecks?

Employers withhold an extra 4% on annualized wages above $1,107,750 in 2026, so that part is withheld at 9%. It only matters for very high earners or large bonuses that push annual wages past the threshold.

How are bonuses taxed in Massachusetts?

Employers withhold a flat 5% on supplemental wages like bonuses when they're paid separately, plus federal withholding (usually a flat 22%), FICA and PFML. The 4% surtax applies too if the bonus takes wages past $1,107,750.

What is Massachusetts's minimum wage in 2026?

$15.00 an hour. Tipped workers can be paid $6.75 an hour in cash wages if tips bring them to $15.00. Overtime is 1.5 times the regular rate after 40 hours a week.

Are 401(k) contributions pre-tax in Massachusetts?

Yes. Traditional 401(k) and Section 125 deductions lower Massachusetts taxable wages. A $150 biweekly 401(k) contribution on a $60,000 salary cuts Massachusetts withholding from $103.08 to $95.58. They don't lower the PFML contribution.

Do I pay Massachusetts tax if I live in New Hampshire?

Yes, on wages for work done in Massachusetts. The two states have no reciprocal agreement, so your employer withholds Massachusetts tax, and New Hampshire has no wage tax to offset it.

How do I calculate take-home pay in Massachusetts?

Start with gross pay and subtract pre-tax deductions. Figure federal withholding and FICA. Then annualize Massachusetts wages, subtract up to $2,000 for FICA and your M-4 exemption amount, multiply by 5%, subtract $120 if you're head of household, and divide by pay periods. Subtract 0.46% for PFML and any post-tax deductions.

Massachusetts Payroll Resources

Massachusetts Paystub Generator

Create a Massachusetts pay stub with federal tax, FICA, state tax and PFML.

Form W-4 Generator

Prepare the federal withholding form behind your paycheck calculation.

W-2 Form Generator

Create a W-2 from year-end wage and withholding totals.

Ready to put your Massachusetts numbers on a pay stub?

Use the same gross pay, federal tax, FICA, Massachusetts withholding, PFML and deduction details with our paystub generator to create a Massachusetts pay stub.

Build My Massachusetts Pay Stub

Written by: Rachel Brooks, Tax Forms and W-2 Content Specialist. Last updated: September 25, 2026. Checked against 2026 Circular M, the Department of Family and Medical Leave and IRS Publication 15-T (2026).

Disclaimer: Estimates are for educational use and aren't tax or legal advice. Actual payroll withholding depends on the employee's Form W-4, Form M-4, the employer's PFML split, year-to-date wages, benefits, deductions and employer payroll system. For more Massachusetts payroll details, see our Massachusetts Payroll Guide.

Official sources: Circular M (2026) · Massachusetts PFML · Massachusetts minimum wage · IRS Publication 15-T (2026). Reviewed September 25, 2026.

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