Massachusetts State Tax Information

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Department of Revenue
Labor and Workforce Development

Withholding Requirements:

• Request identification number online by using Webfile for Business.
• Employee Withholding Allowance Certificate, M-4
• Withholding Method = formula
• Supplemental Rate = formula

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula

Wage Base $14,000
Rates range from 1.32% to 12.33%
New employers use 2.83%
New construction employers use 8.62%.
Work Force Training Contribution is .06%.
Health Insurance Contribution rate is 0.36% 

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $8.00 per hour.

Termination Pay - If employee is fired, pay at once. If the employee quits, pay by the next regular payday or the Saturday after resignation if no scheduled payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 14 days on Form W-4 and this form (Employee's Withholding Allowance Certificate) to:

Massachusetts Department of Revenue

PO Box 55141

Boston, MA 02205-5141

Fax- 617-376-3262

To report online click here

Remit Withholding For Child Support To:

Child Support Enforcement Unit
Department of Revenue
141 Portland Street
Cambridge, MA 02139-1937
617-577-3190, extension 30488

To report online click here

Reciprocal States:

None

For paycheck calculation visit the Massachusetts Paycheck Calculator of PaycheckCity.

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