2026 official-source estimate

Massachusetts Paycheck Calculator

Estimate 2026 Massachusetts withholding, the 4% surtax tier, and the applicable employee Paid Family and Medical Leave share.

Tax year 2026Last verified July 16, 2026
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Federal withholding profile

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State withholding details

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What this estimate covers

  • Federal income tax withholding
  • Social Security and Medicare
  • 2026 Circular M percentage method and 4% surtax tier
  • Form M-4 exemptions, head-of-household reduction, and blindness reductions
  • Massachusetts PFML employee share up to the Social Security wage base when applicable

What is not included

  • Massachusetts or federal retirement-system contributions beyond calculated FICA
  • Employer private-plan PFML rate differences
  • Multiple-state withholding credits and wage allocation
  • Unentered employer benefits and unsupported deduction treatments

How the Massachusetts estimate works

Enter gross pay for one pay period, federal W-4 adjustments, and the state details shown above. Federal withholding follows Publication 15-T. Massachusetts Circular M first subtracts the current FICA and Medicare deduction while the annual $2,000 limit remains, then subtracts the M-4 exemption factor. It annualizes the remaining wages, applies 5% through the 2026 $1,107,750 threshold and 9% above it, returns the result to the pay period, and applies the M-4 head-of-household, blindness, and additional-withholding adjustments. PFML is shown as a separate employee deduction when applicable.

Example: For $1,000 of weekly wages, one M-4 exemption, and $76.50 of current FICA and Medicare within the annual deduction limit, Circular M leaves $838.50 before annualization. The 5% calculation is $41.93 per week before any head-of-household, blindness, or additional-withholding adjustment. The calculator does not assume any unentered benefit deduction or invent a tax result.

Weekly, biweekly, semimonthly, and monthly are the supported paycheck frequencies. “Annual salary” is an earnings input and the annual view is a simple period multiplication; neither is an annual payroll-period method. The special Form W-4 adjustment for nonresident aliens is not modeled.

Source trail

Official data used on this page

Each rule is versioned and reviewed before production use.

See every checksum and effective date on the tax data sources page.