How Massachusetts withholding works
The Department of Revenue’s percentage method:
- Subtract Social Security and Medicare withheld (up to $2,000 a year).
- Subtract the exemption amount – for a biweekly paycheck, $38 per M-4 exemption plus $131 (nothing if no exemptions are claimed).
- Withhold 5% of the rest. Heads of household get a further reduction ($4.62 per biweekly paycheck).
From 2023, income above about $1.1 million also bears the 4% surtax; the 2026 Circular M tables use a threshold of $1,107,750.
Paid Family and Medical Leave
Employees pay up to 0.46% of wages in 2026: all of the 0.18% family leave contribution and up to 40% of the 0.70% medical leave contribution at employers with 25 or more covered workers.
Worked example: $60,000 in Massachusetts
Single, $60,000 salary, paid every two weeks, Massachusetts
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Massachusetts withholds $103. Take-home pay is $1,824 per paycheck, or $47,433 a year.
Take-home pay per paycheck$1,824.3626 paychecks a year
- Take-home pay per year
- $47,433
- Federal income tax withheld
- $193.08
- Massachusetts income tax withheld
- $103.095% (+4% surtax over $1.1M)
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Massachusetts income tax | −$103.09 | −$2,680.34 |
| MA Paid Family & Medical Leave (0.46%) | −$10.62 | −$276.12 |
| Take-home pay | $1,824.36 | $47,433.42 |
At $100,000 a year, take-home pay is about $74,040 a year.