Massachusetts Payroll · 5.0% Flat Tax · M-4 Exemptions · PFML · IRS Publication 15-T
Massachusetts Paycheck Calculator 2025
Estimate your Massachusetts take-home pay for hourly or salaried work in a single form. Covers federal income tax withholding, Social Security, Medicare, the flat 5.0% Massachusetts income tax with Form M-4 exemptions and the up-to-$2,000 FICA deduction, and the employee-paid Paid Family & Medical Leave (PFML) contribution. Uses 2025 IRS Publication 15-T and the Massachusetts Circular M percentage method.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Massachusetts Form M-4
From Form M-4. Single usually 1; married claiming a spouse 2, plus dependents. Zero forfeits the exemption entirely.
Massachusetts applies a small extra head-of-household reduction, separate from the federal W-4 status above.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Massachusetts payroll picture, including the 4% millionaire surtax, how the M-4 exemption and $2,000 FICA deduction change your withholding, the PFML split, and employer unemployment taxes? Read the Massachusetts Payroll Taxes guide.
Massachusetts Payroll Taxes Guide →Short Answer
This Massachusetts paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the flat 5.0% Massachusetts income tax, and the employee-paid Paid Family & Medical Leave (PFML) contribution. Massachusetts withholding is not just 5% of gross: the Circular M method first subtracts up to $2,000 of your Social Security and Medicare tax and your Form M-4 exemption. For a single Massachusetts worker earning $65,000 per year paid biweekly and claiming one M-4 exemption, gross pay is about $2,500 per period, and net take-home is roughly $1,957 after about $227 of federal withholding, $155 Social Security, $36 Medicare, about $113 of Massachusetts income tax, and about $12 of PFML. Massachusetts has no local city income tax.
Key Takeaways
- Massachusetts has a flat 5.0% income tax on wages. A 4% surtax adds to that only on taxable income above $1,083,150 for 2025 (indexed to $1,107,750 for 2026), so income over the threshold is taxed at 9%.
- Withholding is not simply 5% of your pay. The Circular M percentage method subtracts up to $2,000 of your Social Security and Medicare tax, then your Form M-4 exemption, before applying 5.0%.
- The M-4 exemption is $3,400 plus $1,000 per exemption, but $0 if you claim none. Leaving the M-4 blank forfeits the whole exemption, so a single filer who claims one exemption pays about $220 less per year than one who claims zero.
- The $2,000 FICA deduction is a genuine Massachusetts feature: because 7.65% FICA on about $26,150 of wages already reaches $2,000, nearly every full-time worker deducts the full $2,000, worth about $100 in state tax for the year.
- Massachusetts Paid Family & Medical Leave takes a 0.46% employee contribution (0.28% medical + 0.18% family) up to the Social Security cap of $176,100, capping the 2025 employee contribution at $810.06. There is no local city income tax anywhere in Massachusetts, and unemployment tax is employer-paid.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax over $200,000. For bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 Massachusetts Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| MA State Income Tax | 5.0% flat | M-4 exemptions + $2,000 FICA deduction | Circular M percentage method. 5.0% of wages after the FICA deduction and the M-4 exemption. |
| MA 4% Surtax | 4.0% | Taxable income over $1,083,150 (2025) | On the portion above the threshold. Generally settled on the annual Form 1 return. |
| MA Paid Leave (PFML, employee) | 0.46% (2025) | $176,100 (2025) | 0.28% medical + 0.18% family. Max $810.06 for the year. Employer pays the rest of the 0.88% total. |
| Unemployment (SUI/DUA) | Employer-paid | $15,000 (2025) | Funded by employers through the Department of Unemployment Assistance. Nothing withheld from employees. |
| Local wage income tax | None | – | No Massachusetts city or town levies a local wage income tax. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Federal Income Tax: IRS Publication 15-T Worksheet 1A
The calculator annualizes your per-period gross wages and applies the IRS Publication 15-T percentage method (Worksheet 1A for automated payroll systems):
- Annualize gross wages and add Step 4a other income, then subtract Step 4b deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits (divided per period), then add Step 4c extra withholding. The result is federal income tax withheld per paycheck.
FICA: Social Security and Medicare
Social Security is 6.2% of gross wages up to the 2025 wage base of $176,100. Medicare is 1.45% of all wages with no cap. When annual wages exceed $200,000, the calculator adds the 0.9% Additional Medicare surtax that employers must withhold, regardless of filing status.
Massachusetts Income Tax: The Circular M Percentage Method
Massachusetts applies a flat 5.0% rate, but not to your full pay. Following the Department of Revenue Circular M percentage method, the calculator annualizes wages and then:
- Subtracts the Social Security, Medicare, and Massachusetts/U.S./Railroad Retirement contributions withheld from your pay, up to an annual maximum of $2,000. Because FICA reaches $2,000 at about $26,150 of wages, most workers deduct the full $2,000.
- Subtracts the Form M-4 exemption: $3,400 plus $1,000 for each exemption claimed, or $0 if you claim no exemptions.
- Multiplies the remainder by 5.0%, then reduces the result by the small head-of-household ($120/yr) and blindness ($110/yr each) credits where the M-4 claims them.
- Divides the annual Massachusetts tax by your pay periods. For wages above $1,083,150 (2025) the calculator adds the 4% surtax on the excess.
Massachusetts PFML: The Employee Contribution
Massachusetts Paid Family & Medical Leave is funded by a shared contribution. For 2025 the employee share is 0.46% of gross wages (0.28% medical + 0.18% family), collected up to the Social Security cap of $176,100, so the employee contribution tops out at $810.06 for the year. Employees pay the same 0.46% whether or not their employer has 25 or more workers; only the employer's share changes with employer size.
Worked Example: $65,000 Salary, Single, Biweekly
A single Massachusetts employee earns $65,000 per year, paid biweekly (26 periods), with the W-4 Step 2 box not checked and claiming one exemption on Form M-4. Gross pay per period is $65,000 ÷ 26 = $2,500.00.
Federal withholding detail: Annualized gross $65,000 minus the $8,600 line 1g allowance (W-4 Step 2 box not checked) = $56,400 Adjusted Annual Wage Amount. The STANDARD single schedule applies $5,578.50 plus 22% of the amount over $54,875 ($1,525 × 22% = $335.50), for a tentative annual withholding of $5,914.00 ÷ 26 = $227.46. Massachusetts detail: $65,000 minus the $2,000 FICA deduction (your $4,972.50 of Social Security plus Medicare exceeds the cap, so you deduct the full $2,000) minus the $4,400 M-4 exemption ($3,400 + $1,000) leaves $58,600 of Massachusetts taxable wages; 5.0% × $58,600 = $2,930.00 for the year ÷ 26 = $112.69. PFML is 0.46% × $65,000 = $299.00 for the year ÷ 26 = $11.50. Net take-home is about $1,957.10 per paycheck, roughly $50,885 for the year. Effective federal withholding rate on gross: about 9.1%.
More Massachusetts Paycheck Scenarios (2025)
The two $65,000 single rows show the M-4 exemption cliff: claiming one exemption subtracts $4,400 before the 5% applies, worth 5.0% × $4,400 = $220 of Massachusetts tax for the year. Claiming zero forfeits it entirely. The married example claims two exemptions ($3,400 + $2,000 = $5,400 subtracted). None of these earners is near the $1,083,150 surtax threshold, so no 4% surtax applies.
Practitioner Insight
The Massachusetts question we hear most is "why is my state tax not exactly 5% of my check?" People multiply their gross by 5%, compare it to their pay stub, and think payroll made an error. It did not. Massachusetts withholding runs through the Circular M method, which first knocks up to $2,000 of Social Security and Medicare tax off your wages and then subtracts your M-4 exemption. On a normal salary both adjustments apply in full, so the state line always comes in a bit under a flat 5% of gross.
The mistake that actually costs money is a blank or zero-exemption M-4. New hires often complete the federal W-4 carefully and then leave the Massachusetts M-4 at zero, or skip it. Because Massachusetts sets the exemption to $0 when you claim none, that choice forfeits the entire $3,400 base plus $1,000 per exemption. For a single filer that is about $220 of extra withholding for the year, money you get back on the Form 1 refund but lend to the state interest-free in the meantime. We check the M-4 on every new Massachusetts client.
The 4% surtax only reaches clients with more than about $1.08 million of taxable income, and it is mostly a year-end conversation rather than a paycheck one, because it settles on the annual return. When a client with a big equity event or a business sale is heading over the line, we set up additional withholding or estimated payments so the 9% combined rate on the top slice does not become an April surprise.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) contribution reduces wages subject to both federal and Massachusetts income tax, but not Social Security, Medicare, or PFML, which ride on gross wages. This calculator does not model pre-tax deductions, so actual federal and state withholding is typically a little lower than the estimate.
- The 4% surtax is income-based, not wage-based: The surtax applies to total taxable income above the threshold on your annual return, including investment income and capital gains. This calculator applies it only to wages from this job, so a filer with large non-wage income may owe more surtax than a single paycheck implies.
- Massachusetts government-pension employees: Mandatory contributions to a Massachusetts state or local public pension are treated differently from private 401(k) deferrals for state withholding. This calculator models the common private-sector case.
- Dual-income households: Each employer withholds federal tax independently based only on the wages it pays. If both spouses work and each W-4 uses single-job elections, combined federal withholding is often insufficient. Complete the Multiple Jobs Worksheet on Form W-4 or use the IRS withholding estimator at irs.gov.
- Bonuses and supplemental wages: Massachusetts withholds a flat 5.0% on supplemental wages, and federal supplemental withholding is usually 22% below $1 million. This calculator covers regular wages only; use the Bonus Tax Calculator for a bonus.
Frequently Asked Questions
What is the Massachusetts income tax rate for 2025?
Massachusetts has a flat 5.0% income tax on wages and most other income. On top of that, a 4% surtax applies to taxable income above $1,083,150 for 2025 (indexed each year), so income over that threshold is effectively taxed at 9%. The 5.0% rate is what an employer withholds from a normal paycheck through the Circular M percentage method; the 4% surtax is generally reconciled on the annual Form 1 return.
How does Massachusetts withholding work with Form M-4?
Massachusetts uses the Circular M percentage method. Starting from your wages, the employer subtracts up to $2,000 of your annual Social Security and Medicare tax, then subtracts your Form M-4 exemption amount, which is $3,400 plus $1,000 for each exemption you claim (but $0 if you claim none), and multiplies the result by 5.0%. Head-of-household status and blindness reduce the tax by small fixed credits. Because the exemption is worth $0 when you claim zero exemptions, leaving the M-4 blank raises your withholding.
What is the $2,000 FICA deduction on a Massachusetts paycheck?
Massachusetts lets you deduct the Social Security, Medicare, Massachusetts, U.S., or Railroad Retirement contributions withheld from your pay, up to an annual maximum of $2,000, before the 5.0% state tax applies. Because 7.65% of FICA on about $26,150 of wages already reaches $2,000, nearly every full-time worker deducts the full $2,000, which lowers annual Massachusetts tax by about $100. It is a genuine Massachusetts feature that a generic 5% calculator misses.
Does Massachusetts have local city income taxes?
No. No Massachusetts city or town levies a local wage income tax. A worker in Boston, Worcester, Springfield, Cambridge, or anywhere else in Massachusetts pays only the state 5.0% income tax, with no municipal income tax line on the pay stub.
What is the Massachusetts PFML deduction on my paycheck?
Massachusetts Paid Family and Medical Leave (PFML) is funded by a contribution split between employer and employee. For 2025 the total contribution is 0.88% of wages up to the Social Security cap of $176,100, and the employee share is 0.46% (0.28% for medical leave plus 0.18% for family leave). That caps the 2025 employee PFML contribution at $810.06 for the year. Employees pay the same 0.46% whether or not their employer has 25 or more workers.
Should I claim an exemption on my Massachusetts M-4?
Almost always, yes, if you are entitled to one. Massachusetts sets the withholding exemption at $0 when you claim zero exemptions, so leaving the M-4 blank forfeits the $3,400 base amount plus $1,000 per exemption. For a single filer, claiming the standard one exemption lowers Massachusetts withholding by about $220 for the year compared with claiming zero. Claim the exemptions you are legitimately entitled to and reconcile on your Form 1.
Does Massachusetts deduct unemployment tax from employees?
No. Massachusetts unemployment insurance is funded entirely by employers through the Department of Unemployment Assistance (DUA). Nothing is withheld from employee wages for unemployment. So a Massachusetts pay stub shows federal income tax, Social Security, Medicare, the 5.0% state income tax, and the PFML employee contribution, but no unemployment line.
How does my W-4 affect my paycheck withholding?
Your federal W-4 filing status determines which Publication 15-T withholding table applies. Checking the Step 2 box (multiple jobs or a working spouse) switches to the higher Step 2 Checkbox schedule and removes the $8,600 or $12,900 line 1g allowance. Step 3 dependent credits reduce annual tentative withholding before it is divided by pay periods. Step 4a additional income increases the annualized base, Step 4b deductions reduce it, and Step 4c requests extra withholding per period. Massachusetts income tax follows the separate Form M-4, and FICA and PFML are not affected by either form.
What To Do Next
If your Massachusetts state tax line does not look like a clean 5% of your gross, that is expected: the Circular M method subtracts the $2,000 FICA deduction and your M-4 exemption first. Confirm your Form M-4 claims the exemptions you are entitled to, because a blank M-4 quietly raises your withholding. For the full state picture, including the 4% surtax and employer taxes, read the Massachusetts Payroll Taxes guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. To understand how federal withholding connects to your year-end return, see How Payroll Taxes Work, and to decode each line on your stub, see How to Read a Pay Stub.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax, and the Quarterly Tax Calculator helps you size estimated payments.
Sources & Editorial Disclosure
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Massachusetts DOR, Withholding Taxes on Wages, Circular M percentage method: $2,000 FICA deduction, exemption amount ($3,400 + $1,000 per exemption), head-of-household and blindness reductions
- Massachusetts Circular M, Income Tax Withholding Tables at 5.0%
- Massachusetts DOR, 4% Surtax on Taxable Income, threshold $1,083,150 (2025), $1,107,750 (2026)
- Massachusetts Department of Family and Medical Leave, 2025 employee contribution 0.46% (0.28% medical + 0.18% family), Social Security cap $176,100
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Massachusetts DOR. For informational purposes only.