Massachusetts pay stubs: state taxes and withholding
Massachusetts paycheck withholding: the 5% income tax and 4% surtax on very high incomes, the 2026 PFML contribution, and federal payroll taxes.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Massachusetts taxes most wage income at a single 5% rate. On top of that, a 4% surtax applies to taxable income above a high threshold that is adjusted for inflation each year. The state's withholding rules (Circular M) account for the surtax, so very high earners see more withheld. For everyone else, withholding works like a flat tax. Employees submit Form M-4 for state withholding.
Paid Family and Medical Leave (PFML)
Massachusetts funds paid family and medical leave through payroll contributions. For 2026:
- The total contribution for employers with 25 or more covered workers is 0.88% of eligible wages.
- Employers may deduct up to 0.46% from employee pay (the employee share of both the family and medical portions). The employer pays the rest.
- Employers with fewer than 25 covered workers owe only the employee share and are not required to pay the employer portion.
The state explains the split and offers a calculator on its PFML contribution page.
Local taxes
Massachusetts cities and towns do not charge income tax on wages. You won't need a local line on the stub, whether the job is in Boston or a small town in the Berkshires.
Federal withholding still applies
The federal deductions sit alongside the state ones: federal income tax based on the employee's Form W-4, Social Security at 6.2% up to the annual Social Security wage base, and Medicare at 1.45%. Wages above $200,000 in a year also get an additional 0.9% Medicare withholding.
Creating a Massachusetts pay stub with PayStubNest
Use the pay stub generator to enter a salary or hourly pay and select Massachusetts. PayStubNest calculates federal and state withholding and carries year-to-date figures from stub to stub. Add PFML as a separate deduction so it's easy to reconcile against what you send to the state. The exact amounts depend on pay, pay frequency, the employee's W-4 choices, any deductions and year-to-date totals. PayStubNest works all of that out automatically. Previews cost nothing. You pay only when you download.
Record-keeping tip
PFML rates are reset every year, usually announced in the fall. Put a reminder in your calendar to update the deduction before your first January payroll so you don't carry an old rate into the new year. More tips are in our guides.