What comes out of a Massachusetts paycheck?

How much Massachusetts state income tax comes out of a paycheck? Flat 5%

Massachusetts taxes wages at a single rate of 5%, set by statute and unchanged since it hit 5% in 2020. There are no brackets. You do get a personal exemption before the rate applies: $4,400 single, $8,800 married filing jointly, $6,800 head of household, plus $1,000 per dependent. Employers withhold using Form M-4 and the DOR's Circular M tables, which build in the exemptions you claim.

What is the Massachusetts 4% surtax? Income over $1,107,750

Since 2023 the state constitution adds a 4% surtax on the part of annual taxable income above a threshold that is indexed to inflation: $1,000,000 in 2023, $1,083,150 in 2025 and $1,107,750 in 2026. Only the dollars above the line are taxed at the combined 9%. The surtax isn't built into the withholding tables; people who expect to owe it use extra withholding on Form M-4 or make estimated payments, and a large bonus or stock vesting can trigger it in a single year.

What is the PFML deduction? 0.46% of wages

Every Massachusetts employee contributes to Paid Family and Medical Leave. For 2026 the total contribution is 0.88% of wages up to the $184,500 Social Security wage base. Employers with 25 or more covered workers pay part of it and may withhold up to 0.46% from you (0.28% for medical leave plus 0.18% for family leave). Smaller employers pay no employer share but still withhold your 0.46%. It comes out after tax and is not deductible. Full details, including what the program pays, are in the PFML paycheck deduction guide.

Is there a local income tax in Massachusetts? No

No city or town in Massachusetts taxes wages; Boston, Worcester, Springfield and Cambridge all rely on property tax and state aid. That makes a Massachusetts stub simpler than one in Ohio, Pennsylvania or New York City, where a local line appears.

How much federal income tax comes out of a Massachusetts paycheck?

Your employer withholds federal income tax using your Form W-4. Payroll projects your annual taxable income, which is wages minus pre-tax deductions minus the standard deduction, runs it through the brackets below, and divides by the number of pay periods.

2026 standard deduction

• Single: $16,100
• Married filing jointly: $32,200
• Head of household: $24,150

2026 federal tax brackets

How much Social Security tax is withheld? 6.2%

6.2% of gross wages until you hit the 2026 wage base of $184,500, then it stops for the rest of the year (the PFML contribution stops at the same point). Your employer pays another 6.2% that never shows on your stub.

How much Medicare tax is withheld? 1.45%, plus 0.9% over $200,000

1.45% of every dollar, no cap. Once your wages for the year pass $200,000, payroll adds another 0.9% regardless of filing status; the real threshold ($250,000 joint, $125,000 married filing separately) is settled on your return.

Which deductions come out before tax?

Traditional 401(k) and 403(b) contributions come off federal and Massachusetts taxable wages but not FICA or PFML wages. Section 125 health, dental and vision premiums, plus HSA and FSA contributions, come off all of them. Massachusetts also lets you deduct up to $2,000 of Social Security and Medicare tax on your return, a small quirk that lowers the real state rate slightly below 5%.

Which deductions come out after tax?

Roth 401(k) contributions, the PFML contribution, union dues, wage garnishments and child support come out after tax. They lower net pay but change nothing about withholding.

What other Massachusetts payroll rules affect your check?

• Minimum wage is $15.00 an hour (since January 1, 2023, not indexed) and the tipped service rate is $6.75. See the Massachusetts hourly paycheck calculator.
• Bonuses and commissions paid separately are withheld at a flat 5% for Massachusetts plus 22% federal: see the Massachusetts bonus tax calculator.
• Hourly employees must be paid weekly or biweekly within six days of the end of the pay period (M.G.L. c.149 §148). A fired employee must be paid in full, including accrued vacation, on the day of discharge; someone who quits is paid on the next regular payday. Late payment carries automatic triple damages under the Wage Act.
• Overtime is 1.5x after 40 hours under both state and federal law. Massachusetts also requires a 30-minute meal break after six hours.
• Unemployment insurance is employer-paid on the first $15,000 of wages, along with employer-only assessments for workforce training and the Employer Medical Assistance Contribution; nothing comes out of your check for any of them.

Putting it together for $60,000, single, biweekly: $2,308 gross becomes $1,831 after $193 federal, $107 Massachusetts, $143 Social Security and $33 Medicare, then $10.62 less for PFML. Run your own numbers through the Massachusetts paycheck calculator, or read the ready-made Massachusetts salary after tax tables.