Calculating a paycheck in the Commonwealth of Massachusetts involves several specific factors, most notably the state's flat income tax rate and the Paid Family and Medical Leave (PFML) contribution.
1. Massachusetts State Income Tax
Unlike many states that use progressive tax brackets, Massachusetts currently employs a flat tax rate. For the 2024 tax year, the rate is 5.0% on most types of income. While there was a recent "Millionaire's Tax" amendment (an additional 4% surtax on annual income exceeding $1 million), the vast majority of residents pay the standard 5.0%.
2. Federal Withholding
Federal taxes are calculated based on your filing status and the progressive tax brackets ranging from 10% to 37%. Your taxable income is your gross pay minus any pre-tax contributions to 401(k) plans or health insurance premiums.
3. FICA Taxes
Every employee in MA (and the US) is subject to FICA (Federal Insurance Contributions Act) taxes:
Social Security: 6.2% of your gross pay (up to the annual wage base limit).
Medicare: 1.45% of your gross pay.
4. MA Paid Family and Medical Leave (PFML)
Massachusetts requires employees to contribute to the PFML program. As of 2024, the total contribution rate for employers with 25 or more employees is 0.88% of eligible wages, but the employee portion is typically capped around 0.318% for the combined medical and family leave parts.
Example Calculation
If you earn $65,000 annually and are paid bi-weekly:
Item
Amount (Estimate)
Gross Pay (Bi-weekly)
$2,500.00
Federal Tax
~$215.00
Social Security
$155.00
Medicare
$36.25
MA State Tax (5.0%)
$125.00
MA PFML
$7.95
Net Take-Home
~$1,960.80
function calculateMAPaycheck() {
var grossAnnual = parseFloat(document.getElementById("grossPay").value);
var frequency = parseFloat(document.getElementById("payFreq").value);
var filingStatus = document.getElementById("filingStatus").value;
var monthlyDeduction = parseFloat(document.getElementById("preTax").value) || 0;
if (isNaN(grossAnnual) || grossAnnual <= 0) {
alert("Please enter a valid gross salary.");
return;
}
var annualPreTax = monthlyDeduction * 12;
var taxableGross = grossAnnual – annualPreTax;
if (taxableGross < 0) taxableGross = 0;
// Federal Tax Calculation (2024 Simplified Single Brackets)
var fedTax = 0;
var tempTaxable = taxableGross;
// Applying Standard Deduction (2024: Single $14,600, Married $29,200)
var standardDeduction = 14600;
if (filingStatus === "married") standardDeduction = 29200;
if (filingStatus === "head") standardDeduction = 21900;
tempTaxable = tempTaxable – standardDeduction;
if (tempTaxable 0) {
if (tempTaxable <= 11600) {
fedTax = tempTaxable * 0.10;
} else if (tempTaxable <= 47150) {
fedTax = 1160 + (tempTaxable – 11600) * 0.12;
} else if (tempTaxable <= 100525) {
fedTax = 5426 + (tempTaxable – 47150) * 0.22;
} else if (tempTaxable 168600) socialSecurity = 168600 * 0.062; // 2024 Cap
var medicare = grossAnnual * 0.0145;
// MA State Tax (Flat 5%)
// MA has a personal exemption of $4,400 for single
var maExemption = 4400;
if (filingStatus === "married") maExemption = 8800;
var maTaxable = grossAnnual – maExemption;
if (maTaxable < 0) maTaxable = 0;
var maStateTax = maTaxable * 0.05;
// MA PFML (approx 0.318% for employee)
var pfmlTax = grossAnnual * 0.00318;
// Period Calculations
var periodGross = grossAnnual / frequency;
var periodFed = fedTax / frequency;
var periodSS = socialSecurity / frequency;
var periodMed = medicare / frequency;
var periodMA = maStateTax / frequency;
var periodPFML = pfmlTax / frequency;
var periodPreTax = annualPreTax / frequency;
var netPay = periodGross – periodFed – periodSS – periodMed – periodMA – periodPFML – periodPreTax;
// Display Results
document.getElementById("resGross").innerText = "$" + periodGross.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resFed").innerText = "-$" + periodFed.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resSS").innerText = "-$" + periodSS.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resMed").innerText = "-$" + periodMed.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resMA").innerText = "-$" + periodMA.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resPFML").innerText = "-$" + periodPFML.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resDeduct").innerText = "-$" + periodPreTax.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resNet").innerText = "$" + netPay.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2});
document.getElementById("resultArea").style.display = "block";
}