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Massachusetts State Tax Information


Looking for Massachusetts state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

MassachusettsDepartment 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 for 2014 and $15,000 for 2015
Rates range from 1.26% to 12.27% for 2014 and 0.73% to 11.13% for 2015
New employers use 2.83% for 2014 and 1.87% for 2015
New construction employers use 9.37% for 2014
Work Force Training Contribution is .06%.
Health Insurance Contribution rate is 0.48%

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $8.00 per hour effective 1/1/2014, $9.00 effective 1/1/2015, $10.00 effective 1/1/2016 and $11.00 effective 1/1/2017

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
Phone: 617-887-7607
Fax: 617-376-3262
To report online click here

Remit Withholding For Child Support To:

DOR
PO Box 55140
Boston, MA 02205-5140
Phone: 800-332-2733
Fax: 617-887-7560
To report online click here

Reciprocal States:

None

For paycheck calculation visit the Massachusetts Paycheck Calculator of PaycheckCity.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Massachusetts state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.