Employer payroll taxes in Massachusetts for 2026
On top of each paycheck, a Massachusetts employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,003.40 a year, so the employee costs $65,003.40.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Massachusetts unemployment (SUTA) | 2.476% for new employers | First $15,000 |
| MA paid family and medical leave | 0.42% | First $184,500 |
Massachusetts unemployment tax (SUTA)
Massachusetts employers pay state unemployment tax on the first $15,000 of each employee's wages in 2026. A new employer starts at 2.476%.
New employers pay 2.42% plus the 0.056% Workforce Training Fund. New construction employers pay 6.08% plus the fund.
Massachusetts paid leave and disability programs
The employer's share of these state programs is a payroll tax too. The calculator includes each one that applies to your headcount.
| Program | Employer rate | Wages taxed | Who pays |
|---|---|---|---|
| MA paid family and medical leave | 0.42% | First $184,500 | Employers with 25 or more employees |
What an employee costs in Massachusetts
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,708.40 | $32,708 | 9% | $24,967 |
| $40,000 | $3,473.40 | $43,473 | 8.7% | $32,456 |
| $50,000 | $4,238.40 | $54,238 | 8.5% | $39,945 |
| $60,000 | $5,003.40 | $65,003 | 8.3% | $47,434 |
| $75,000 | $6,150.90 | $81,151 | 8.2% | $57,818 |
| $100,000 | $8,063.40 | $108,063 | 8.1% | $74,040 |
| $125,000 | $9,975.90 | $134,976 | 8% | $90,199 |
| $150,000 | $11,888.40 | $161,888 | 7.9% | $105,921 |
Withholding from Massachusetts paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Massachusetts income tax, along with MA paid family and medical leave. Employees checking their own pay can use the Massachusetts paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Massachusetts employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Massachusetts, New Hampshire has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Massachusetts | $371.40 | $5,003.40 | $65,003 |
| Connecticut payroll calculator | $513.00 | $5,145.00 | $65,145 |
| New Hampshire payroll calculator | $238.00 | $4,870.00 | $64,870 |
| New York payroll calculator | $721.60 | $5,353.60 | $65,354 |
| Rhode Island payroll calculator | $372.68 | $5,004.68 | $65,005 |
| Vermont payroll calculator | $352.00 | $4,984.00 | $64,984 |
Sources
Massachusetts unemployment and program rates come from the state's own 2026 figures: mass.gov, mass.gov, mass.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.