Massachusetts Hourly Paycheck Calculator
Your hourly rate and hours in, your take-home pay out. Overtime is paid at 1.5× your rate; tips you report are taxed like wages.
| Per paycheck | Amount | Per year |
|---|---|---|
| Gross pay | $1,600.00 | $41,600.00 |
| Federal income tax · withheld | −$108.15 | −$2,812.00 |
| Social Security (6.2%) | −$99.20 | −$2,579.20 |
| Medicare (1.45%) | −$23.20 | −$603.20 |
| Massachusetts income tax · withheld | −$67.69 | −$1,759.94 |
| MA Paid Family & Medical Leave · your share (most employers) | −$7.36 | −$191.36 |
| Take-home pay | $1,294.40 | $33,654.30 |
How the federal income tax was worked out
| Pay subject to income tax, for the year · $1,600.00 × 26 paychecks | $41,600.00 |
| Minus the IRS withholding allowance · Pub 15-T Worksheet 1A, line 1g | −$8,600.00 |
| Adjusted yearly wage | $33,000.00 |
| Tax from the IRS yearly table · standard table | $2,812.00 |
| Federal income tax per paycheck · divided by 26 | $108.15 |
IRS Publication 15-T (2026), Worksheet 1A — the percentage method payroll software uses for a Form W-4 from 2020 or later. Your employer's figure can differ by a few cents because of rounding.
How the Massachusetts income tax was worked out
| Pay subject to Mass. tax, for the year · this paycheck × 26 | $41,600.00 |
| Minus Social Security and Medicare · at most $2,000 a year | −$2,000.00 |
| Minus M-4 exemptions · $3,400 + 1 × $1,000 | −$4,400.00 |
| Net yearly pay for withholding | $35,200.00 |
| Yearly Mass. tax at 5% | $1,760.00 |
| Per paycheck · ÷ 26 | $67.69 |
| Massachusetts income tax this paycheck · rounded to the cent | $67.69 |
Hourly pay in Massachusetts
Massachusetts's minimum wage is $15.00 an hour, in place since January 1, 2023. Tipped workers can be paid a service rate of $6.75 if their employer tells them in writing, they get at least $20 a month in tips, and tips bring them up to $15.00 an hour. If they don't, the employer must make up the difference.
Overtime. Most workers get at least 1.5 times their regular rate for each hour over 40 in a week.
Paydays. Hourly pay comes every week or every other week, within a set number of days after the pay period ends.
Tips and overtime on your Mass. tax. Reported tips and overtime pay count as wages for Massachusetts withholding and are taxed at the same 5% rate.
Because hours change from week to week, your withholding changes too: a week with lots of overtime is withheld as if you earned that much every week, so more comes out. It usually evens out when you file your return.
What comes out of a Massachusetts paycheck
- Federal income tax withholding — worked out from your pay and your Form W-4, using the IRS tables for 2026.
- Social Security — 6.2% of your pay, up to $184,500 of pay in 2026. Above that, it stops for the rest of the year.
- Medicare — 1.45% of all your pay, plus 0.9% on pay above $200,000 in the year.
A Massachusetts paycheck usually has two state lines:
- Massachusetts income tax: 5%, worked out with the Department of Revenue's Circular M method. Your pay subject to tax is turned into a yearly amount. Then two things come off: the Social Security and Medicare taken from your pay, up to $2,000 a year, and your M-4 exemptions — $4,400 if you claim one, plus $1,000 for each extra one. The rest is taxed at 5% and split across your paychecks.
- Paid Family and Medical Leave (PFML) — the 2026 contribution is 0.88% of wages. Your employer can take up to 0.46% from your pay ($4.60 per $1,000): all of the 0.18% family leave part and 0.28% of the 0.7% medical leave part. It stops once your pay for the year passes $184,500, the Social Security wage base.
A traditional 401(k) or 403(b) lowers your Massachusetts taxable pay, just as it does for federal tax. Roth contributions don't. Pre-tax health insurance through a section 125 plan is not taxed either.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Other Massachusetts calculators
Paycheck calculator · Hourly paycheck calculator · Salary paycheck calculator · What changed for 2026
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Massachusetts DOR — Circular M: Income Tax Withholding Tables at 5.0%, effective January 1, 2026 — percentage method; $4,400 / $1,000 exemption factors; $2,000 FICA maximum; $120 head of household; $110 blindness; 9% over $1,107,750; supplemental wage example
- Massachusetts DOR — Withholding tax guide — FICA subtraction up to an annual maximum of $2,000; Form M-4
- Massachusetts DOR — Form M-4, Employee's Withholding Exemption Certificate — no certificate: withhold on no exemptions
- Massachusetts DOR — Tax treatment of retirement plan contributions and distributions — 401(k) and 403(b) deferrals not taxable; Roth contributions taxable
- Massachusetts DOR — Employee fringe benefits — cafeteria plan (section 125) benefits
- Massachusetts DFML — PFML contribution rates and calculator (2025 & 2026) — 0.88% total; employees up to 0.18% family + 0.28% medical
- Massachusetts DFML — Wage contributions and reporting for PFML — contributions capped at the Social Security taxable maximum
- Mass.gov — Massachusetts law about minimum wage — $15.00; $6.75 service rate (M.G.L. c. 151)
- Massachusetts Attorney General — Pay and recordkeeping — $6.75 service rate rules; overtime after 40 hours; weekly or biweekly pay; final pay
Questions
What is the Massachusetts income tax rate in 2026?
5% on wages, plus a 4% surtax on income over $1,107,750. Withholding uses 5%, and 9% on yearly pay above that line.
How much is taken out of a $1,000 paycheck in Massachusetts?
For a single filer paid every two weeks with nothing else on the W-4, a $1,000 paycheck has about $38.08 of federal income tax, $62.00 of Social Security and $14.50 of Medicare taken out, $37.71 of Massachusetts income tax, leaving $843.11. Enter your own details in the calculator for your exact figure.
What is $20 an hour after taxes in Massachusetts?
Working 40 hours a week and paid every two weeks, $20 an hour is $1,600.00 before tax and about $1,294.40 after tax per paycheck — $33,654.30 a year — for a single filer with a standard W-4.
What is PFML on my Massachusetts pay stub?
It's your share of the state's Paid Family and Medical Leave contribution. Your employer can take up to 0.46% of your wages, on pay up to $184,500 a year.
What happens if I didn't fill out an M-4?
Your employer must withhold as if you claimed no exemptions, so more Massachusetts tax comes out of each paycheck.
Does my 401(k) lower my Massachusetts tax?
Yes. Traditional 401(k) and 403(b) contributions are not taxed by Massachusetts when you make them. Roth contributions are.
When do I get my last paycheck in Massachusetts?
If you're fired or laid off, on your last day of work. If you quit, on the next regular payday.