Massachusetts Payroll Taxes 2026: Complete Overview for Employers
5.0% state income tax, SUI, and all payroll tax obligations explained.
Practical guides on MA payroll taxes, 5.0% income tax, SUI, employer registration, and wage laws — written for small business owners, not accountants.
Massachusetts has a flat 5.0% income tax, plus a 4% surtax on income over $1 million, creating an effective 9% top rate.
Massachusetts requires employers to pay terminated employees on the day of discharge — one of the strictest rules in the nation.
Massachusetts's Paid Family and Medical Leave program requires payroll contributions from both employers and employees.
5.0% state income tax, SUI, and all payroll tax obligations explained.
Get your EIN, register with MA state agencies, set up withholding, new hire reporting — the complete checklist.
How to register with Massachusetts Department of Revenue and Massachusetts Executive Office of Labor and Workforce Development as a new employer in Massachusetts.
Massachusetts minimum wage $15.00/hr. Tipped minimum $6.75/hr. What employers need to know.
IRS classification rules, Massachusetts-specific considerations, misclassification penalties, and when each classification applies.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for Massachusetts small businesses.