Massachusetts Paycheck Calculator

Massachusetts Salary & Paycheck Calculator

Results per Pay Period

Gross Pay:

Federal Income Tax:

Massachusetts State Tax (5.0%):

FICA (Social Security + Medicare):

MA PFML (Paid Leave):

Net Take-Home Pay:

function calculateMAPaycheck() { var annualGross = parseFloat(document.getElementById('grossPay').value); var freq = parseInt(document.getElementById('payFrequency').value); var filingStatus = document.getElementById('filingStatus').value; var preTaxPerPeriod = parseFloat(document.getElementById('preTax').value) || 0; if (isNaN(annualGross) || annualGross 168600) { annualFICA = (168600 * 0.062) + (annualGross * 0.0145); } // Massachusetts State Tax – Flat 5.0% after personal exemption // Personal exemption: Single $4,400, Married $8,800 var maExemption = filingStatus === 'single' ? 4400 : 8800; var maTaxable = Math.max(0, taxableIncome – maExemption); var annualMaTax = maTaxable * 0.05; // MA Paid Family and Medical Leave (PFML) – 2024 rate for employees approx 0.318% var annualPfml = annualGross * 0.00318; // Federal Income Tax (2024 simplified brackets) var stdDeduction = filingStatus === 'single' ? 14600 : 29200; var fedTaxable = Math.max(0, taxableIncome – stdDeduction); var fedTax = 0; if (filingStatus === 'single') { if (fedTaxable > 609350) fedTax += (fedTaxable – 609350) * 0.37 + 183647; else if (fedTaxable > 243725) fedTax += (fedTaxable – 243725) * 0.35 + 55678.5; else if (fedTaxable > 191950) fedTax += (fedTaxable – 191950) * 0.32 + 39110.5; else if (fedTaxable > 100525) fedTax += (fedTaxable – 100525) * 0.24 + 17168.5; else if (fedTaxable > 47150) fedTax += (fedTaxable – 47150) * 0.22 + 5404; else if (fedTaxable > 11600) fedTax += (fedTaxable – 11600) * 0.12 + 1160; else fedTax += fedTaxable * 0.10; } else { if (fedTaxable > 731200) fedTax += (fedTaxable – 731200) * 0.37 + 190757; else if (fedTaxable > 487450) fedTax += (fedTaxable – 487450) * 0.35 + 105444.5; else if (fedTaxable > 383900) fedTax += (fedTaxable – 383900) * 0.32 + 72308.5; else if (fedTaxable > 201050) fedTax += (fedTaxable – 201050) * 0.24 + 28424.5; else if (fedTaxable > 94300) fedTax += (fedTaxable – 94300) * 0.22 + 4917.5; else if (fedTaxable > 23200) fedTax += (fedTaxable – 23200) * 0.12 + 2320; else fedTax += fedTaxable * 0.10; } var perPeriodFedTax = fedTax / freq; var perPeriodMaTax = annualMaTax / freq; var perPeriodFica = annualFICA / freq; var perPeriodPfml = annualPfml / freq; var netPay = grossPerPeriod – perPeriodFedTax – perPeriodMaTax – perPeriodFica – perPeriodPfml – preTaxPerPeriod; document.getElementById('resGross').innerText = "$" + grossPerPeriod.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resFedTax').innerText = "- $" + perPeriodFedTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resStateTax').innerText = "- $" + perPeriodMaTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resFica').innerText = "- $" + perPeriodFica.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resPfml').innerText = "- $" + perPeriodPfml.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resNet').innerText = "$" + netPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById('resultsArea').style.display = 'block'; }

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Understanding Your Massachusetts Paycheck

Living and working in the Bay State means navigating a unique set of tax regulations. Unlike states with progressive income tax brackets, Massachusetts utilizes a flat tax system, though recent changes have introduced nuances for high earners. This calculator helps you estimate your take-home pay by accounting for federal withholdings, state taxes, and mandatory local contributions like PFML.

Key Components of MA Payroll Taxes

• State Income Tax: Massachusetts currently imposes a flat income tax rate of 5.0% on most types of income. While voters approved a "Millionaire's Tax" (an additional 4% surtax on annual income over $1 million), the majority of residents will stay at the 5% mark.
• Personal Exemptions: For state taxes, Massachusetts allows for personal exemptions. As of 2024, the basic exemption is $4,400 for single filers and $8,800 for those married filing jointly. Our calculator applies these automatically to your state tax estimate.
• PFML (Paid Family and Medical Leave): This is a mandatory program in Massachusetts. For 2024, the total contribution rate is 0.88% of eligible wages, but this is split between the employer and the employee. The employee portion for those in companies with 25+ employees is typically 0.318%.
• Federal Taxes (FICA): This includes Social Security (6.2%) and Medicare (1.45%). These are standard across the United States.

Calculation Example

Suppose you earn a salary of $75,000 per year and are paid bi-weekly (26 pay periods) as a single filer with no pre-tax deductions:

1. Gross Pay: $2,884.62 per period.
2. Federal Withholding: Approx. $320.00 (based on 2024 brackets and standard deduction).
3. Massachusetts State Tax: Approx. $135.00 (5% of taxable income after exemption).
4. FICA: $220.67 (Social Security and Medicare).
5. PFML: $9.17.
6. Estimated Take-Home: Roughly $2,199.78.

How to Increase Your Take-Home Pay

While you cannot change the tax rates, you can lower your taxable income by contributing to pre-tax accounts such as a 401(k), 403(b), or Health Savings Account (HSA). Because these contributions are taken out before taxes are calculated, they reduce the "pot" that the federal and state governments can tax, effectively lowering your overall tax liability.

Note: This calculator provides an estimate for educational purposes only. Actual net pay may vary based on specific local taxes, health insurance premiums, 401k contributions, and specific W-4 adjustments. Always consult with a tax professional or your HR department for official payroll figures.