Massachusetts (MA) Paycheck Calculator 2026

PFML deductions in 2026, and the 2027 switch

Massachusetts Paid Family and Medical Leave costs 0.88% of eligible wages in 2026, capped at the Social Security wage base. Employers with 25 or more covered individuals may withhold up to the full family leave share (0.18% of wages) and up to 40% of the medical leave share (0.28% of wages) from your pay, so the most an employee pays is 0.46%; the employer pays the remaining 0.42%.

Employers with fewer than 25 covered individuals send only 0.46% in total and may withhold all of it from wages, because small employers owe no employer share of medical leave. Any employer may choose to pay some or all of the employee share instead.

From January 1, 2027, Chapter 101 of the Acts of 2026 swaps the two programmes around for employers with 25 or more covered individuals: up to 40% of the family leave contribution (0.28% of wages) and up to 100% of the medical leave contribution (0.18% of wages) can be withheld. The total you can be charged stays 0.46%; the change responds to IRS guidance on how PFML benefits are taxed.

Form M-4 and Massachusetts withholding

Massachusetts withholds income tax at 5% using Form M-4, the Massachusetts Employee’s Withholding Exemption Certificate. The number of exemptions you claim, plus any extra dollar amount you request, sets your withholding; the federal W-4 does not feed into it. The Department of Revenue lists 5% as the wage withholding rate for 2026.

Very high earners have a second rate built into payroll. For 2026, the Department of Revenue applies the additional 4% surtax to withholding on income above $1,107,750, for 9% in total, so a large year-end bonus can push part of your pay into the higher withholding rate.

The PFML deduction on Massachusetts pay stubs

Massachusetts Paid Family and Medical Leave is funded by a payroll contribution of 0.88% of eligible wages at employers with 25 or more workers. Up to 0.46% can be deducted from your pay: 0.18% for family leave and 0.28% for medical leave. The deduction stops at the Social Security wage base of $184,500.

On an $80,000 salary the maximum employee share is $368 a year, about $14.15 per bi-weekly check. Employers can choose to pay some or all of it, so your stub may show less.

Example: $80,000 salary in Boston

A single worker earning $80,000 and paid every two weeks takes home about $2,345 per check in 2026. Each check has about $145 of Massachusetts income tax, $337 of federal income tax, $235 of FICA and $14.15 of PFML. Massachusetts cities, including Boston, do not tax wages, so the figure is the same statewide.

Commuters from New Hampshire and other states

A New Hampshire resident who works in Massachusetts is taxed on the Massachusetts wages and files Form 1-NR/PY if Massachusetts gross income is more than $8,000 or the prorated personal exemption, whichever is less. Because New Hampshire has no wage tax, there is no home-state credit to offset it. Massachusetts residents taxed by another state can claim the credit for income tax paid to another jurisdiction.

Massachusetts does not adopt the federal deductions for tip income or overtime pay, so tips and overtime are taxed at the same 5% as other wages on your Massachusetts return.

Remote and hybrid workers should track where they physically work. Massachusetts generally taxes nonresidents on wages for days worked in Massachusetts, so days worked from home in another state can reduce Massachusetts tax when you file.