🔔 Massachusetts Payroll Resource

Massachusetts Payroll Done Right

Practical guides on MA payroll taxes, 5.0% income tax, SUI, employer registration, and wage laws — written for small business owners, not accountants.

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5.0% Flat Tax + Millionaire Surtax

Massachusetts has a flat 5.0% income tax, plus a 4% surtax on income over $1 million, creating an effective 9% top rate.

Same-Day Final Pay for Terminations

Massachusetts requires employers to pay terminated employees on the day of discharge — one of the strictest rules in the nation.

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PFML Program

Massachusetts's Paid Family and Medical Leave program requires payroll contributions from both employers and employees.

Latest Employer Guides

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Recommended Payroll Software for Massachusetts

Gusto handles federal and Massachusetts payroll taxes automatically — state withholding, SUI filings, W-2s, and more. Trusted by 300,000+ small businesses.

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