# Massachusetts Paycheck Calculator

Last updated October 21, 2026FreeNo signupFormula shown

Enter your pay, how often you are paid, and the exemptions on your Form W-4 and Massachusetts Form M-4, and this Massachusetts paycheck calculator shows your 2026 take-home pay. It follows the Department of Revenue's percentage method, a flat 5% after your exemptions, adds the paid family and medical leave contribution, and works out the employer's side of the bill under it.

State

MassachusettsHow it is figuredMassachusetts takes your Social Security and Medicare tax (up to $2,000 a year) and an exemption amount off the pay, then withholds a flat 5% of the rest.

I'm paid

SalaryHourly

Yearly salary (USD)

Pay frequencyWeekly (52 paychecks a year)Every two weeks (26 a year)Twice a month (24 a year)Monthly (12 a year)

Filing status on Form W-4Single or married filing separatelyMarried filing jointlyHead of household

Massachusetts withholding

Exemptions on Form M-4 (line 4)

Line 4 adds you (1, or 2 if you are 65 or older), a spouse who is not claiming their own (4, or 5 if 65 or older) and each dependent (plus 1 if one is under 12). Choose Head of household above for box A.

Blind persons on Form M-4 (boxes B and C)

1 if you are blind, and 1 more if your spouse is blind and not subject to withholding.

Form W-4 steps 2 to 4

Step 2 box is checked

Two jobs with similar pay, or both spouses work.

Children under 17

Step 3: $2,200 each.

Other dependents

Step 3: $500 each.

Other income per year

Step 4(a).

Deductions per year

Step 4(b).

Extra withholding each paycheck (USD)

Step 4(c).

401(k), % of pay

2026 limit $24,500.

Health premiums per paycheck

Pre-tax.

HSA per paycheck

2026 limit $8,750.

Take-home pay per paycheck

$1,829.34

$2,307.69 gross · $478.35 withheld (20.7%)

teampredict.ai/tools/paycheck-calculator/massachusetts

Where this paycheck goes

Gross pay

$2,307.69

Federal income taxW-4 methodIRS Publication 15-T (2026) percentage method, worked from your Form W-4 entries.

\- $193.08

Social Security6.2%To $184,500Social Security tax stops once your pay for the year reaches the $184,500 wage base.

\- $143.08

Medicare1.45%

\- $33.46

Additional Medicare0.9%Over $200,000Withheld on pay above $200,000 in a calendar year, whatever your filing status.

\- $0.00

Massachusetts income taxState methodMassachusetts takes your Social Security and Medicare tax (up to $2,000 a year) and an exemption amount off the pay, then withholds a flat 5% of the rest.

\- $98.11

Massachusetts paid family and medical leave0.46%, up to $848.70 a year0.46%, to $184,500Employees pay up to 0.46% of wages up to the Social Security wage base of $184,500 in 2026: all of the 0.18% family leave contribution and 40% of the 0.70% medical leave contribution.

\- $10.62

401(k)Pre-taxSkips federal income tax, but Social Security and Medicare still apply.

\- $0.00

Health premiumsPre-taxThrough a cafeteria plan, these skip income tax, Social Security and Medicare.

\- $0.00

HSA

\- $0.00

Take-home pay$1,829.34

Over the year, 26 paychecks

Gross pay

$60,000

Taxes

\- $12,567

Pre-tax deductions

\- $0

Share kept

79.1%

Take-home pay$47,434

Copy resultsCopy link

_Figure: Bar chart of the year's gross pay of $60,000. Federal income tax: $5,020; Social Security: $3,720; Medicare: $870; Massachusetts income tax: $2,680; Massachusetts paid family and medical leave: $276; Take-home pay: $47,434._

_Figure: Line chart of yearly take-home pay against gross pay, from $0 to $100,000, with the same filing status and deductions as the calculator. The dashed line is gross pay. At $60,000 gross, take-home is $47,434._

## This pay costs the employer $65,247 a year, $2,509.50 each pay period.

What the employer adds, per year

Employer Social Security6.2% to $184,500

$3,720

Employer Medicare1.45%

$870

Federal unemployment (FUTA)0.6% of the first $7,000No credit cut6.0% less a 5.4% credit. The Labor Department's September 2026 list of states that may lose part of that credit names only California and the Virgin Islands.

$42

Massachusetts unemployment2.42% of the first $15,000New employer rateA new Massachusetts employer pays 2.42% in 2026 on the first $15,000 of each employee's pay (6.08% in construction), for its first three years, and owes no employer medical assistance contribution in those years.

$363

Massachusetts paid family and medical leave, employer share0.42% of the first $184,500Employer taxThe employer's 60% of the 0.70% medical leave contribution, 0.42% of wages up to $184,500, owed by an employer with 25 or more covered individuals.

$252

Employer taxes$5,247

Total cost of the employee

Gross pay

$60,000

Employer taxes

\+ $5,247

Per pay periodYearly averageUnemployment taxes stop at their wage bases, so the first paychecks of the year cost more than the last.

$2,509.50

Per year$65,247

See which of your own people may be leaving, before they hand in notice.

[Start 30-Day Free Trial](https://app.teampredict.ai/signup)

## Massachusetts withholds a flat 5% of pay, after your Social Security and Medicare tax (up to $2,000 a year) and your exemptions.

Circular M, the Department of Revenue's withholding guide, builds the tax in steps. The employer takes the paycheck's wages, subtracts the Social Security and Medicare tax taken from it, subtracts a dollar amount for the exemptions on your Form M-4, multiplies by the pay periods in a year, takes 5% and divides by the pay periods again. Head of household and blindness then take a few dollars off. There are no brackets, and the part of a year's pay over $1,107,750 is taxed at 9%.

## A $60,000 Massachusetts salary takes home $1,829.34 every two weeks at first.

The calculator opens on this case: a single employee with 1 exemption on the M-4 and a standard Form W-4, paid every two weeks, with no pre-tax deductions. These are the first paychecks of the year; the state tax rises once the $2,000 limit is used up, as explained below.

-   Gross pay: $60,000 ÷ 26 = $2,307.69
-   Federal income tax: $193.08
-   Massachusetts income tax: $60,000 − 26 × $176.54 − 26 × $169 = $51,015.96, × 5% = $2,550.80, ÷ 26 = $98.11
-   Social Security: 6.2% × $2,307.69 = $143.08; Medicare: 1.45% = $33.46
-   Paid family and medical leave: 0.46% × $2,307.69 = $10.62
-   Take-home pay: $1,829.34 a paycheck at first, $47,433.50 a year

_Figure: Bar chart for a single employee on a $60,000 salary, paid every two weeks, with 1 exemption, paid 26 times a year. Federal income tax: $5,020 · 8.4%; Social Security: $3,720 · 6.2%; Medicare: $870 · 1.4%; Massachusetts income tax: $2,680 · 4.5%; Massachusetts paid family and medical leave: $276 · 0.5%; Take-home pay: $47,434 · 79.1%._

A single employee on a $60,000 salary, paid every two weeks, with 1 exemption. Invented example. Each tax is rounded to the cent in every paycheck, as payroll does.

## Your first exemption on the M-4 takes $169 off each biweekly paycheck before tax, and every one after it takes $38.

At 5% that is $8.45 and $1.90 less tax a paycheck. Line 4 of the form counts you, a spouse whose exemption is allowed (as 4, or 5 at age 65 or older) and each dependent, so a married parent with two children, one under 12, claims 1 + 4 + 2 + 1 = 8. The factors are printed for each pay period in Circular M, and the saving is the same at every pay level, because the rate is flat.

_Figure: Bar chart of the Massachusetts income tax withheld from one biweekly paycheck on a $60,000 salary, single, with 0 exemptions: $106.56; 1 exemptions: $98.11; 2 exemptions: $96.21; 3 exemptions: $94.31; 5 exemptions: $90.51._

Invented example: a $60,000 salary, single, paid every two weeks, first paycheck of the year. The exemption factors are the biweekly amounts in Circular M.

## Your Massachusetts tax rises from $98.11 to $106.93 a paycheck partway through the year.

The employer may take your Social Security and Medicare tax off first, but only while the year's total is under $2,000. On this example that tax is $176.54 a paycheck, so the limit runs out in paycheck 12 and the tax is $8.82 higher from paycheck 13 on. Over the year the employer withholds $2,680.26.

_Figure: Bar chart of the Massachusetts income tax withheld from a biweekly paycheck on a $60,000 salary, single, with one exemption: Paychecks 1 to 11: $98.11; Paycheck 12: $104.03; Paychecks 13 to 26: $106.93._

Invented example: a $60,000 salary, single, paid every two weeks. Social Security and Medicare tax is $176.54 a paycheck, so the $2,000 limit is used up in paycheck 12.

## Head of household takes $4.62 off the tax of a biweekly paycheck, and each blind person $4.23.

The M-4 has a box for each. Choose head of household as your filing status in the calculator if you mark box A, and enter the blind persons (you, and a spouse who is not subject to withholding) in the second field. These are the flat amounts printed in Circular M for a biweekly period; weekly, twice-a-month and monthly pay have their own.

_Figure: Bar chart of the Massachusetts income tax withheld from one biweekly paycheck on a $60,000 salary: Single: $98.11; Head of household: $93.49; Single, blind: $93.88; Single, you and a spouse blind: $89.65._

Invented example: a $60,000 salary paid every two weeks, 1 exemption, first paycheck of the year.

With one blind person the paycheck is withheld $93.88; with two, $89.65.

## Massachusetts takes 0.46% of your pay for paid family and medical leave, up to $848.70 a year.

The 2026 contribution is 0.88% of wages up to the Social Security wage base of $184,500. You can be charged all of the 0.18% for family leave and 40% of the 0.70% for medical leave, which comes to 0.46%, and an employer with 25 or more covered individuals pays the rest. On the $60,000 example that is $10.62 a paycheck. A salary of $250,000 reaches the cap in the 9th month and pays $848.67 for the year.

_Figure: Bar chart of the Massachusetts contributions taken from an employee in a year at four salaries. $30,000 a year: $138.06 massachusetts paid family and medical leave; $60,000 a year: $276.12 massachusetts paid family and medical leave; $100,000 a year: $459.94 massachusetts paid family and medical leave; $200,000 a year: $848.59 massachusetts paid family and medical leave._

Invented salaries, single, paid every two weeks. Massachusetts paid family and medical leave is 0.46% of the first $184,500.

## A 401(k) comes out before Massachusetts tax, but not before the paid leave contribution.

A 401(k) deferral of 6% on the $60,000 example is $138.46 a paycheck, and it lowers Massachusetts withholding by $6.93. Social Security, Medicare and the paid leave contribution still apply to the whole paycheck.

_Figure: Bar chart of the tax withheld from one biweekly paycheck on a $60,000 salary, single: Federal tax, no 401(k): $193.08; Federal tax, 6% 401(k): $176.46; Massachusetts tax, no 401(k): $98.11; Massachusetts tax, 6% 401(k): $91.18._

Invented example: a $60,000 salary, single, paid every two weeks. 6% of pay is $138.46 a paycheck.

## Hiring that employee costs $65,247 a year in Massachusetts.

On top of the $60,000, the employer matches Social Security and Medicare at 6.2% and 1.45%, which is $4,590, and an employer with 25 or more covered individuals pays 0.42% for paid leave, $252.00. It pays federal unemployment tax of 0.6% on the first $7,000, which is $42; Massachusetts is not on the Labor Department's list of states with a 2026 credit reduction. A new Massachusetts employer pays unemployment tax at 2.42% on the first $15,000 of pay, which is $363.00 a year per employee.

_Figure: Bar chart of the employer's taxes on an employee on a $60,000 salary: Employer Social Security $3,720; Employer Medicare $870; Massachusetts unemployment $363; Massachusetts paid family and medical leave, employer share $252; Federal unemployment (FUTA) $42. Together $5,247, for a total cost of $65,247 a year._

An employee on a $60,000 salary. Massachusetts unemployment is the 2026 new-employer rate of 2.42% on the first $15,000.

## Take-home pay in Massachusetts runs from $32,456 on $40,000 to $105,921 on $150,000.

For a single employee with 1 exemption, paid every two weeks. Switch the table to weekly pay if you are paid every week. To see how a neighboring state compares, try the [New Jersey paycheck calculator](https://www.teampredict.ai/tools/paycheck-calculator/new-jersey).

Take-home pay in Massachusetts for a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions. Massachusetts taxes are its income tax and paid family and medical leave.

Salary

Federal tax

Social Security and Medicare

Massachusetts taxes

Take-home a year

Every two weeks

$40,000

$2,620

$3,060

$1,864

$32,456

$1,250.33

$50,000

$3,820

$3,825

$2,410

$39,945

$1,539.85

$60,000

$5,020

$4,590

$2,956

$47,434

$1,829.34

$75,000

$7,670

$5,738

$3,775

$57,817

$2,230.92

$100,000

$13,170

$7,650

$5,140

$74,040

$2,858.54

$150,000

$24,734

$11,475

$7,870

$105,921

$4,092.10

## Methodology & sources

The formula this calculator uses is shown in full above, and every assumption is an input you control. There are no hidden industry presets. All math runs in your browser; nothing you enter is stored or sent to a server. For the reasoning behind the formula and its edge cases, see:

-   [IRS Publication 15-T (2026): Federal Income Tax Withholding Methods, Percentage Method Tables for Automated Payroll Systems](https://www.irs.gov/pub/irs-pdf/p15t.pdf)
-   [IRS Publication 15 (2026), Employer's Tax Guide: Social Security wage base of $184,500, Medicare, FUTA, 401(k) and cafeteria plan treatment](https://www.irs.gov/pub/irs-pdf/p15.pdf)
-   [IRS Form W-4 (2026): Step 3 credits of $2,200 and $500](https://www.irs.gov/pub/irs-pdf/fw4.pdf)
-   [IRS Topic 751: Social Security and Medicare withholding rates, Additional Medicare Tax over $200,000](https://www.irs.gov/taxtopics/tc751)
-   [IRS Instructions for Form 940: FUTA tax of 6.0% less a credit of up to 5.4%, on the first $7,000](https://www.irs.gov/instructions/i940)
-   [U.S. Department of Labor: FUTA credit reductions, potential 2026 list (California and the Virgin Islands)](https://oui.doleta.gov/unemploy/futa_credit.asp)
-   [IRS: 401(k) limit of $24,500 for 2026](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500)
-   [IRS Rev. Proc. 2025-19: 2026 HSA limits of $4,400 and $8,750](https://www.irs.gov/pub/irs-drop/rp-25-19.pdf)
-   [U.S. Department of Labor, Fact Sheet #23: overtime at time and one-half over 40 hours in a workweek](https://www.dol.gov/agencies/whd/fact-sheets/23-flsa-overtime-pay)
-   [Massachusetts Department of Revenue: Circular M, Income Tax Withholding Tables at 5.0% effective January 1, 2026 (percentage method, exemption factors)](https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download)
-   [Massachusetts Department of Revenue: Form M-4, Employee's Withholding Exemption Certificate (how line 4 is added up)](https://www.mass.gov/doc/form-m-4-massachusetts-employees-withholding-exemption-certificate/download)
-   [Massachusetts Department of Revenue: Withholding Tax Guide (the percentage method step by step)](https://www.mass.gov/info-details/withholding-tax-guide)
-   [Massachusetts Department of Revenue: View tax treatment of retirement plan contributions and distributions (401(k) deferrals follow the federal exclusion)](https://www.mass.gov/service-details/view-tax-treatment-of-retirement-plan-contributions-and-distributions)
-   [Massachusetts Department of Family and Medical Leave: Paid Family and Medical Leave employer contribution rates (0.88% in 2026, employee share up to 0.46%)](https://www.mass.gov/info-details/family-and-medical-leave-contribution-rates-for-employers)
-   [Massachusetts Department of Family and Medical Leave: Wage contributions and reporting (wages follow the unemployment statute)](https://www.mass.gov/info-details/wage-contributions-reporting-for-paid-family-and-medical-leave)
-   [Massachusetts Department of Unemployment Assistance: Employer contributions to unemployment (2026 new employer rate 2.42%)](https://www.mass.gov/info-details/employer-contributions-to-unemployment)
-   [Massachusetts Department of Unemployment Assistance: Employer medical assistance contribution, EMAC (exempt for the first three years)](https://www.mass.gov/info-details/employer-medical-assistance-contribution-emac)
-   [Massachusetts Department of Family and Medical Leave: employer contribution rates (employer share 0.42% from 25 covered individuals)](https://www.mass.gov/info-details/family-and-medical-leave-contribution-rates-for-employers)
-   [Ernst & Young: 2026 state unemployment insurance taxable wage bases (Massachusetts $15,000)](https://taxnews.ey.com/news/2026-0124-2026-state-unemployment-insurance-taxable-wage-bases)

## Frequently asked questions

How does Massachusetts work out the income tax taken from my paycheck?

The Department of Revenue's Circular M, effective January 1, 2026, gives a percentage method. From the paycheck's wages it subtracts the Social Security and Medicare tax taken from that paycheck (until the year's total reaches $2,000) and the exemption factors for your pay period, multiplies by the pay periods in a year, takes 5% of the result (9% of the part over $1,107,750) and divides by the pay periods. For a $60,000 salary with 1 exemption, the year's pay less 26 times $176.54 and 26 times $169 is $51,015.96, which is taxed $2,550.80, or $98.11 every two weeks at first.

How much is $60,000 a year after tax in Massachusetts?

For a single employee who claims 1 exemption on the M-4 and is paid every two weeks, a $60,000 salary takes home $1,829.34 for the first paychecks and $1,824.37 on average, which is $47,433.50 a year. The year's taxes are $5,020.08 of federal income tax, $2,680.26 of Massachusetts income tax, $3,720.08 of Social Security, $869.96 of Medicare and $276.12 of paid family and medical leave contribution.

How much is $20 an hour after tax in Massachusetts?

At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $648.35 take-home a week for a single employee with 1 exemption. That is $54.08 of federal income tax, $32.69 of Massachusetts income tax, $49.60 of Social Security, $11.60 of Medicare and $3.68 of paid leave contribution. Switch the calculator to hourly and type your own hours, including overtime.

What do I put on line 4 of the Massachusetts Form M-4?

Line 4 adds up your exemptions. Line 1 is 1 for you, or 2 if you are 65 or older. Line 2 is 4 for a spouse whose exemption is allowed, or 5 if your spouse is 65 or older. Line 3 is the number of qualified dependents, and you add 1 more if one of them will be under 12 at the end of the year. Boxes A to C on the form cover head of household, being blind and a blind spouse who is not subject to withholding. With no M-4 on file, your employer must withhold as if you had no exemptions. On the $60,000 example, 0 exemptions withhold $106.56 a paycheck against $98.11 with 1 and $96.21 with 2.

Why does my Massachusetts income tax go up partway through the year?

Because the employer may subtract your Social Security and Medicare tax from your pay before figuring the tax, but only up to $2,000 a year. On the $60,000 example that tax is $176.54 a paycheck, so the limit runs out in paycheck 12 and the Massachusetts tax rises from $98.11 to $106.93 a paycheck for the rest of the year. Circular M tells the employer to stop the step once the year's total reaches the limit. Over the year the employer withholds $2,680.26 in this example.

What is the 4% surtax, and does it change my paycheck?

Massachusetts adds 4% to income over $1,107,750 in 2026, so that part is taxed at 9%. Circular M builds it into the percentage method: when a year's taxable pay after the subtractions is over $1,107,750, the employer takes 9% of the part over that line and 5% of the rest. It only matters for very high pay, such as $100,000 a month.

Why do payroll tables give a few cents different from this calculator?

Circular M offers two ways to find the withholding: wage bracket tables and the percentage method. This calculator follows the percentage method, with the exemption factors printed for each pay period. The tables work from the middle of each wage range and divide the yearly exemption amounts by the pay periods without rounding, so for some exemption counts they come out a few cents apart. Both are the Department's own methods.

How does Massachusetts tax a bonus?

Circular M's rules for supplemental wages, such as a bonus, take 5% of the payment with no exemption subtracted, and 9% of the part that carries the year's pay over $1,107,750. This calculator treats all pay as regular pay.

What does Massachusetts paid family and medical leave cost me?

In 2026 the contribution is 0.88% of wages up to the Social Security wage base of $184,500. You can be charged all of the 0.18% family leave part and 40% of the 0.70% medical leave part, which is 0.28%, so 0.46% in all. On a $60,000 salary that is $10.62 a paycheck, $276.12 a year, and the most anyone pays in 2026 is $848.70. An employer with 25 or more covered individuals pays the other 0.42% of the medical leave part, $252.00 a year on that salary, and one with fewer owes no share of its own.

What does a 401(k) do to my Massachusetts paycheck?

Massachusetts follows the federal exclusion for 401(k) deferrals, so they come out before the state tax. Putting 6% of a $60,000 salary into a 401(k) ($138.46 a paycheck) cuts Massachusetts withholding by $6.93 and take-home pay by only $114.91. The paid leave contribution is charged on the pay before the deferral.

Who pays unemployment tax in Massachusetts, and how much is it?

The employer does, to the Department of Unemployment Assistance. A new Massachusetts employer pays 2.42% in 2026 on the first $15,000 of each employee's pay, except construction employers, which pay 6.08%. That is $363.00 a year per employee at a $60,000 salary.

## Turnover is cheaper to prevent than to calculate.

TeamPredict flags resignation risk early from public LinkedIn signals, giving you lead time to retain your best people before they hand in notice.

[Start 30-Day Free Trial](https://app.teampredict.ai/signup)

No charge today · Cancel anytime

## Keep reading

[New Jersey Paycheck Calculator Another state that takes insurance deductions from the paycheck, three of them, next to graduated income tax. Read more](https://www.teampredict.ai/tools/paycheck-calculator/new-jersey)

[Pennsylvania Paycheck Calculator A flat 3.07% with no allowances, and a state tax that applies to 401(k) deferrals too. Read more](https://www.teampredict.ai/tools/paycheck-calculator/pennsylvania)

[Overtime Calculator Time and a half on every hour over 40, worked out from your hourly rate. Read more](https://www.teampredict.ai/tools/overtime-calculator)