Massachusetts paychecks in 2026: what changed
Massachusetts's 5% rate and PFML contribution rate are the same in 2026; the surtax threshold is adjusted for inflation. Here is what applies.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Income tax: 5%, plus a 4% surtax on income over $1,107,750 (the 2026 inflation-adjusted threshold).
- PFML: 0.88% of wages, the same as 2025; employees can be charged up to 0.46%, on pay up to $184,500.
- Minimum wage: still $15.00, with a $6.75 service rate for tipped workers.
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.
Work out your 2026 Massachusetts paycheck →
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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