Massachusetts Payroll Tax Calculator
What a Massachusetts employer pays on top of wages in 2026: Social Security, Medicare, FUTA at 0.6%, MA unemployment tax at the 2.476% new-employer rate and the state's other employer programs, per paycheck and per year for 1 to 50 employees.
Reviewed by Slava Akulov, CEO & Co-Founder at Jupid · Last updated: October 2026
Pay type
Each employee is paid the amount above. Headcount sets which paid-leave employer shares apply.
Employer taxes per employee
$4,238
per year, $163 per paycheck
Effective employer tax rate: 8.48% of wages
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Breakdown per employee, per year
Social Security
6.2% to $184,500
$3,100.00
Medicare
1.45%, no cap
$725.00
FUTA
0.6% of $7,000
$42.00
MA SUTA (new employer)
2.476% of $15,000
$371.40
Paid Family and Medical Leave (employer share)
0.42% to $184,500, 25+ employees
$0.00
Withheld from each employee (not an employer cost)
Per year, before income tax withholding. State amounts assume the largest employee share the program allows.
Employer Medical Assistance Contribution (EMAC): Newly subject employers are exempt for their first 3 years, then pay 0.12% (year 4), 0.24% (year 5) and 0.34% (year 6 on) of the first $15,000 per employee. Employers with fewer than 6 employees in a quarter are exempt.
Payroll taxes only. Workers' comp insurance, health coverage and other benefits are separate costs.
Payroll Taxes Massachusetts Employers Pay in 2026
For one employee paid $50,000 a year, a new Massachusetts employer pays about $4,238 in payroll taxes, or 8.48% on top of wages. Social Security and Medicare are most of it; the unemployment taxes are capped at their wage bases.
| Tax | Employer rate, 2026 | Notes |
|---|---|---|
| Social Security | 6.2% of wages up to $184,500 | Matches the employee's 6.2%. |
| Medicare | 1.45% of all wages | No employer share of the 0.9% Additional Medicare Tax. |
| FUTA | 0.6% of the first $7,000 | Full 5.4% state credit; not a credit reduction state. |
| MA SUTA | 2.476% of the first $15,000 (new employer) | 2.42% plus 0.056% Workforce Training Fund; construction 6.136%. |
| Paid Family and Medical Leave (employer share) | 0.42% to $184,500, 25+ employees | The 2026 contribution is 0.88% of eligible wages up to the Social Security taxable maximum. Employers with 25 or more covered individuals pay at least 60% of the medical leave share (0.42%); under 25 there is no employer share and the employer remits the 0.46% withheld from employees. Source |
| Employer Medical Assistance Contribution (EMAC) | 0% for new employers | Newly subject employers are exempt for their first 3 years, then pay 0.12% (year 4), 0.24% (year 5) and 0.34% (year 6 on) of the first $15,000 per employee. Employers with fewer than 6 employees in a quarter are exempt. Source |
Massachusetts is not on the U.S. Department of Labor list of potential 2026 credit reduction states. Only California and the U.S. Virgin Islands are, so Massachusetts employers keep the full 5.4% credit and pay 0.6% FUTA: $42 per employee per year. The final list is set after November 10, 2026.
A new Massachusetts employer pays 2.476% on the first $15,000of each employee's wages, up to $371.40 per employee in 2026. After the new-employer period, the state assigns an experience rate based on benefits charged to your account, so a stable workforce usually pays less. Once you get your rate notice, that rate replaces the one used here.
- Register for an unemployment tax account with Massachusetts Department of Unemployment Assistance and file wage reports and SUTA quarterly.
- Register for Massachusetts income tax withholding (Massachusetts DOR) and deposit it on the schedule the state assigns.
- Deposit federal withholding, Social Security and Medicare monthly or semiweekly, file Form 941 quarterly (the Q3 2026 return is due November 2, 2026) and Form 940 for FUTA once a year (due February 1, 2027 for 2026).
What Changes for Massachusetts Employers in 2027
- The Social Security wage base rises to $192,300, so the employer share tops out at $11,922.60 per employee.
- The PFML contribution stays at 0.88%. Chapter 101 of the Acts of 2026 moves the employer share from medical to family leave on January 1, 2027; employers with 25+ covered individuals still pay 0.42%.
- Experienced employers get a new Massachusetts unemployment tax rate for 2027 on their annual rate notice; use it from the first 2027 payroll.
Massachusetts Payroll Tax FAQ
More Payroll Tools for Massachusetts
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Massachusetts Hourly Paycheck Calculator
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Massachusetts 1099 Tax Calculator
Compare with what a contractor owes in self-employment tax.
Payroll Tax Due Dates 2026
Form 941 and 940 deadlines and monthly vs. semiweekly deposits.
Payroll Tax Calculator
The national employer payroll tax calculator with every state's SUTA rate.
Payroll Tax Calculators for Other States
SUTA wage bases run from $7,000 to $78,200 and several states add paid-leave premiums. Pick a state to see its 2026 employer taxes.
Official References
- IRS Publication 15 (2026), Employer's Tax Guide
Social Security, Medicare and FUTA rates, deposit schedules and Form 941/940
- U.S. Department of Labor: FUTA credit reductions
Potential 2026 credit reduction states
- U.S. Department of Labor: Significant Provisions of State UI Laws, January 2026
Taxable wage base and new-employer rate for every state
- Massachusetts Department of Unemployment Assistance
Massachusetts unemployment tax rates and registration
Estimates for tax year 2026, assuming every employee earns the same amount evenly through the year and the employer pays the minimum share of each paid-leave program. SUTA uses the 2026 new-employer rate; your assigned rate may differ. Rates checked against the agency sources above on October 30, 2026. Consult a payroll professional for filings.
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