Single
Married Filing Jointly
Married Filing Separately
Head of Household
Note: This is the standard employee contribution rate. It may be reduced if you opt out and have a private plan.
Estimated Net Pay
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Understanding Massachusetts Payroll Taxes
Calculating your take-home pay in Massachusetts involves understanding several key deductions. This calculator helps estimate your net pay by accounting for federal income tax withholding, Social Security, Medicare, and the Massachusetts Paid Family and Medical Leave (PFML) employee contribution.
Key Components of Payroll Deductions:
Federal Income Tax: This is a progressive tax, meaning higher earners pay a larger percentage of their income in taxes. The amount withheld is based on your gross pay, your declared filing status (Single, Married Filing Jointly, etc.), and the number of allowances you claim on your W-4 form. More allowances generally mean less tax withheld.
Social Security Tax: A federal program that provides retirement, disability, and survivor benefits. For 2023 and 2024, the tax rate is 6.2% on earnings up to a certain limit ($168,600 for 2024).
Medicare Tax: Another federal program that helps fund hospital insurance for individuals 65 and older and for those with certain disabilities. The tax rate is 1.45% on all earnings, with no income limit.
Massachusetts Paid Family and Medical Leave (MA PFML): This state-mandated program provides financial benefits to eligible workers who need time off for serious health conditions, to care for a family member, or to bond with a new child. The employee contribution rate is a fixed percentage of their gross wages, capped at the state average weekly wage. For 2024, the employee contribution rate is 0.46% of earnings. Employers contribute the remaining portion. This calculator includes the employee's share.
How the Calculator Works (Simplified Logic):
This calculator provides an estimation. Actual withholding may vary.
Gross Pay: The starting point is your total earnings before any deductions.
Federal Income Tax Withholding: This is the most complex part. It's calculated based on the IRS tax tables, your gross pay period, filing status, and allowances. This calculator uses a simplified approximation for demonstration purposes. The exact calculation involves comparing taxable income (gross pay minus allowances multiplied by a withholding amount per allowance) to tax brackets.
Social Security & Medicare: Calculated as a fixed percentage of your gross pay, up to the annual Social Security wage base limit.
MA PFML: Calculated as a percentage of your gross pay (0.46% for employees).
Net Pay: Calculated by subtracting the estimated Federal Income Tax, Social Security Tax, Medicare Tax, and MA PFML contribution from your Gross Pay.
Disclaimer: This calculator is for informational purposes only and does not constitute financial or tax advice. Tax laws and rates are subject to change. Consult with a qualified tax professional for personalized advice. The MA PFML contribution rate is set by the state and can be adjusted annually.
// Approximate IRS withholding tax tables (simplified for this calculator)
// These are illustrative and NOT the official IRS tables. For accurate withholding,
// refer to IRS Publication 15-T and the W-4 instructions.
var federalTaxRates = {
'single': [
{ max: 11600, rate: 0.10 }, // Annual – Monthly $967, Bi-Weekly $446, Weekly $223
{ max: 47150, rate: 0.12 }, // Annual – Monthly $3929, Bi-Weekly $1815, Weekly $908
{ max: 100525, rate: 0.22 }, // Annual – Monthly $8377, Bi-Weekly $3866, Weekly $1933
{ max: 191950, rate: 0.24 }, // Annual – Monthly $15996, Bi-Weekly $7383, Weekly $3691
{ max: 243725, rate: 0.32 }, // Annual – Monthly $20310, Bi-Weekly $9374, Weekly $4687
{ max: 609350, rate: 0.35 }, // Annual – Monthly $50779, Bi-Weekly $23436, Weekly $11718
{ max: Infinity, rate: 0.37 }
],
'married-jointly': [
{ max: 23200, rate: 0.10 }, // Annual – Monthly $1933, Bi-Weekly $892, Weekly $446
{ max: 94200, rate: 0.12 }, // Annual – Monthly $7850, Bi-Weekly $3623, Weekly $1811
{ max: 201050, rate: 0.22 }, // Annual – Monthly $16754, Bi-Weekly $7733, Weekly $3867
{ max: 383900, rate: 0.24 }, // Annual – Monthly $31992, Bi-Weekly $14765, Weekly $7383
{ max: 487450, rate: 0.32 }, // Annual – Monthly $40621, Bi-Weekly $18748, Weekly $9374
{ max: 693700, rate: 0.35 }, // Annual – Monthly $57808, Bi-Weekly $26681, Weekly $13341
{ max: Infinity, rate: 0.37 }
],
'married-separately': [ // Typically same brackets as Single but double the value for each bracket boundary
{ max: 11600, rate: 0.10 },
{ max: 47150, rate: 0.12 },
{ max: 100525, rate: 0.22 },
{ max: 191950, rate: 0.24 },
{ max: 243725, rate: 0.32 },
{ max: 346850, rate: 0.35 }, // Adjusted for married separately
{ max: Infinity, rate: 0.37 }
],
'head-of-household': [
{ max: 16550, rate: 0.10 }, // Annual – Monthly $1379, Bi-Weekly $637, Weekly $318
{ max: 63100, rate: 0.12 }, // Annual – Monthly $5258, Bi-Weekly $2427, Weekly $1213
{ max: 104000, rate: 0.22 }, // Annual – Monthly $8667, Bi-Weekly $4000, Weekly $2000
{ max: 178150, rate: 0.24 }, // Annual – Monthly $14846, Bi-Weekly $6852, Weekly $3426
{ max: 243700, rate: 0.32 }, // Annual – Monthly $20308, Bi-Weekly $9373, Weekly $4686
{ max: 609350, rate: 0.35 }, // Annual – Monthly $50779, Bi-Weekly $23436, Weekly $11718
{ max: Infinity, rate: 0.37 }
]
};
// 2024 Standard Deduction Amounts (Used to estimate taxable income)
var standardDeductions = {
'single': 14600,
'married-jointly': 29200,
'married-separately': 14600,
'head-of-household': 21900
};
// 2024 Withholding Allowance (Per Allowance amount)
var allowanceAmount = 4700; // This is an annual figure
var ssTaxRate = 0.062; // 6.2%
var medicareTaxRate = 0.0145; // 1.45%
var ssWageBase = 168600; // 2024 limit
var maPfmlRate = 0.0046; // 0.46%
function calculateTaxes() {
var grossPay = parseFloat(document.getElementById('grossPay').value);
var payFrequency = document.getElementById('payFrequency').value;
var filingStatus = document.getElementById('filingStatus').value;
var allowances = parseInt(document.getElementById('allowances').value);
var maWaiver = parseFloat(document.getElementById('MAWaiver').value) / 100; // Convert percentage to decimal
var resultDiv = document.getElementById('result-value');
var taxBreakdownDiv = document.getElementById('tax-breakdown');
resultDiv.innerText = "–";
taxBreakdownDiv.innerHTML = "";
if (isNaN(grossPay) || grossPay < 0) {
alert("Please enter a valid Gross Pay amount.");
return;
}
if (isNaN(allowances) || allowances < 0) {
alert("Please enter a valid number of Allowances.");
return;
}
var payPeriodFactor;
switch (payFrequency) {
case 'weekly':
payPeriodFactor = 52;
break;
case 'bi-weekly':
payPeriodFactor = 26;
break;
case 'semi-monthly':
payPeriodFactor = 24;
break;
case 'monthly':
payPeriodFactor = 12;
break;
default:
payPeriodFactor = 52; // Default to weekly if somehow invalid
}
// — Calculations —
// 1. Federal Income Tax Withholding (Simplified Estimation)
var annualGrossPay = grossPay * payPeriodFactor;
var estimatedTaxableIncome = annualGrossPay – standardDeductions[filingStatus] – (allowances * allowanceAmount);
if (estimatedTaxableIncome < 0) {
estimatedTaxableIncome = 0;
}
var federalIncomeTaxAnnual = 0;
var currentTaxable = estimatedTaxableIncome;
var applicableRates = federalTaxRates[filingStatus];
for (var i = 0; i < applicableRates.length; i++) {
var bracket = applicableRates[i];
var taxableInBracket;
if (currentTaxable 0 ? applicableRates[i-1].max : 0));
}
federalIncomeTaxAnnual += taxableInBracket * bracket.rate;
currentTaxable -= taxableInBracket;
}
var federalIncomeTaxPeriod = federalIncomeTaxAnnual / payPeriodFactor;
// 2. Social Security Tax
var ssTaxablePay = Math.min(annualGrossPay, ssWageBase);
var socialSecurityTaxPeriod = (ssTaxablePay / payPeriodFactor) * ssTaxRate;
if (annualGrossPay > ssWageBase) {
// If annual gross pay exceeds SS wage base, we need to prorate for the current period.
// This is a simplification; exact calculation depends on when the wage base is hit.
// For simplicity here, if the *annual* exceeds, we assume the employee has already paid
// into the base for prior periods in the year. A more robust calculator would track YTD wages.
// For this simplified calculator, if annual is over, we'll assume the *current period* is not taxed for SS if prior periods were.
// A simpler approach: if annual gross exceeds SS base, calculate SS tax only on the portion that falls under the base for the current period.
var remainingWageBase = ssWageBase – (annualGrossPay – (grossPay * payPeriodFactor)); // Estimate remaining base for the year
if (remainingWageBase maPfmlLimitAnnual) {
// Similar simplification as SS tax: if annual exceeds limit, prorate for current period.
var remainingPfmlBase = maPfmlLimitAnnual – (annualGrossPay – (grossPay * payPeriodFactor));
if (remainingPfmlBase < 0) remainingPfmlBase = 0;
maPfmlPeriod = (Math.min(grossPay, remainingPfmlBase)) * maWaiver;
} else {
maPfmlPeriod = grossPay * maWaiver;
}
// 5. Total Deductions
var totalDeductions = federalIncomeTaxPeriod + socialSecurityTaxPeriod + medicareTaxPeriod + maPfmlPeriod;
// 6. Net Pay
var netPay = grossPay – totalDeductions;
// Display Results
resultDiv.innerText = "$" + netPay.toFixed(2);
taxBreakdownDiv.innerHTML = `
Tax Breakdown:
Gross Pay: $${grossPay.toFixed(2)}
Federal Income Tax (Est.): $${federalIncomeTaxPeriod.toFixed(2)}
Social Security Tax (6.2%): $${socialSecurityTaxPeriod.toFixed(2)}
Medicare Tax (1.45%): $${medicareTaxPeriod.toFixed(2)}
MA PFML (Employee): $${maPfmlPeriod.toFixed(2)}
Total Deductions: $${totalDeductions.toFixed(2)}
`;
}