Massachusetts payroll · Updated November 6, 2026
Massachusetts paycheck calculator for 2026
See what comes out of a Massachusetts paycheck: federal income tax, Social Security, Medicare, Massachusetts income tax at 5% (plus the 4% surtax on income over $1,107,750) and the 0.46% Paid Family and Medical Leave contribution. Enter a salary, an hourly rate or one paycheck.
Calculate my take-home payCalculate your Massachusetts take-home pay
Take-home pay per paycheck
$1,824.37
$47,434 a year
| Paycheck | Year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | -$193.08 | -$5,020 |
| Social Security (6.2%) | -$143.08 | -$3,720 |
| Medicare (1.45%) | -$33.46 | -$870 |
| Massachusetts income tax (5%) | -$103.08 | -$2,680 |
| Paid Family and Medical Leave (0.46%) | -$10.62 | -$276 |
| Take-home pay | $1,824.37 | $47,434 |
2026 estimate for one paycheck, using the IRS percentage method and Massachusetts’s withholding formula. Your employer's payroll may differ by a few cents to a few dollars. Not tax advice.
What comes out of a Massachusetts paycheck
| Deduction | Rate | Applies to |
|---|---|---|
| Federal income tax | 10% to 37% | Wages after the W-4 standard amount, by filing status |
| Social Security | 6.2% | Wages up to $184,500 for 2026 |
| Medicare | 1.45%, plus 0.9% over $200,000 | All wages, no cap |
| Paid Family and Medical Leave (0.46%) | 0.46% | Wages up to $184,500 |
| Massachusetts income tax (5%) | 5%, 9% over $1,107,750 | Wages minus up to $2,000 of Social Security and Medicare, and $1,000 per M-4 exemption plus $3,400 |
Example: $60,000 a year, paid every two weeks
| Line | Per paycheck | Year |
|---|---|---|
| Gross pay ($60,000 ÷ 26) | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security (6.2%) | −$143.08 | −$3,720 |
| Medicare (1.45%) | −$33.46 | −$870 |
| Paid Family and Medical Leave (0.46%) | −$10.62 | −$276 |
| Massachusetts income tax (5%) | −$103.08 | −$2,680 |
| Take-home pay | $1,824.37 | $47,434 |
How Massachusetts withholding works
Massachusetts taxes wages at 5%, plus a 4% surtax on income above $1,107,750 for 2026, and employers withhold the surtax too. Circular M’s percentage method subtracts your Social Security and Medicare tax (up to $2,000 a year in total) and an exemption amount: $1,000 for each exemption on Form M-4 plus $3,400, or nothing if you claim zero. Heads of household get $120 a year less withheld. With one or more exemptions, nothing is withheld on pay under $8,000 a year.
Form M-4 counts exemptions differently from the federal W-4: 1 for yourself (2 if 65 or older), 4 for a spouse, and 1 for each dependent, plus 1 more if any dependent is under 12. Circular M does not list 401(k) contributions among the amounts subtracted, so this calculator does not subtract them from Massachusetts wages.
Paid Family and Medical Leave
Massachusetts PFML contributions are 0.88% of wages for 2026, up to the Social Security wage base. Employers can deduct up to 0.46% from employees: all of the 0.18% family leave share and up to 40% of the 0.70% medical leave share. Employers with fewer than 25 covered workers do not pay the employer share, but can still deduct the employee’s part. Massachusetts unemployment insurance is paid by employers only.
Minimum wage in Massachusetts
Massachusetts’s minimum wage is $15.00 an hour ($6.75 for tipped workers), unchanged since January 1, 2023.
Your federal withholding and Form W-4
Federal withholding is separate from the state’s and depends on your Form W-4: your filing status, the Step 2 box if you have two jobs or both spouses work, and the Step 3 amount for children and other dependents. Pre-tax 401(k), 403(b) and cafeteria-plan health premiums come out before income tax is figured. If you are paid on a 1099 instead of a W-2, nothing is withheld; use the self-employment tax calculator and plan for estimated payments.
Questions
How much is taken out of a $60,000 paycheck in Massachusetts?
For a single person paid every two weeks with no W-4 adjustments, one M-4 exemption, about $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $103.08 Massachusetts income tax, $10.62 Paid Family and Medical Leave (0.46%) come out of each $2,307.69 paycheck, leaving about $1,824.37.
What is the Massachusetts income tax rate for 2026?
5% on wages, plus a 4% surtax on income over $1,107,750 for 2026, so 9% on income above that threshold.
How much is Massachusetts PFML on my paycheck?
Up to 0.46% of wages for 2026, up to the Social Security wage base. Your employer can choose to pay some or all of it.
How many exemptions should I claim on Form M-4?
One for yourself, four for your spouse if you claim them, and one for each dependent, plus one if any dependent is under 12. Each exemption lowers withholding by $50 a year.
Why is my paycheck different from this calculator?
Payroll systems round differently, and paychecks can include things this calculator leaves out: overtime, bonuses withheld at the flat supplemental rate, after-tax deductions, extra withholding on your W-4, or W-4 Step 4 adjustments.
Owe at tax time, or getting too much back?
We prepare federal returns for clients in every state and can tell you how to set your W-4 so next year comes out closer. We work remotely through a secure portal, by phone or video.
Tax preparation serviceWhere these rules come from
- Massachusetts DOR: Circular M, 2026 withholding tables (PDF)
- Massachusetts: Tax rates
- Massachusetts PFML: Contribution rates and calculator
- Massachusetts: Minimum wage program
- IRS Publication 15-T (2026): Federal Income Tax Withholding Methods
- IRS Topic 751: Social Security and Medicare withholding rates
Related
- Paycheck calculators for other states
- Massachusetts income tax
- What is FICA tax? Rates for 2026 and 2027
- Federal tax brackets for 2026 and 2027
- Self-employment tax calculator
- Illinois paycheck calculator
USTAXX prepares tax returns and offers tax planning. We are not a CPA firm and do not represent clients before the IRS. This page is general information, not tax advice for your situation.