Massachusetts 2024 Tax Rates
2024 Massachusetts Taxes
Employee Withholding Requirements
Withholding Method
: Formula- Income over $1,053,750: Massachusetts instituted a new 4% surtax in addition to the regular tax, with no P&I for employers
- Withholding Tax Tables
Supplemental Wage / Bonus Rate
: taxed same as regular income- Register as an employer on the Massachusetts Commonwealth website
Employee's Withholding Tax Exemption Certificate
: M-4
Massachusetts State Unemployment Insurance (SUI)
Massachusetts Wage Base
: $15,000 for 2024Massachusetts SUI rates range from
: 1.079% to 15.665% for 2024- Get your unemployment insurance rate: Massachusetts UI agency website
Massachusetts State Disability Insurance (SDI)
- None
Massachusetts Family Leave Insurance (FLI)
Massachusetts FLI employee rate for 2024
:- 25+ employees: 0.44%
- Less than 25 employees: 0.46%
Massachusetts FLI employer rate for 2024
:- 25+ employees: 0.44%
- Less than 25 employees: 0.46%
Massachusetts FLI wage limit
: $168,600 for 2024 for both employers and employees
Massachusetts Local Taxes
- None
Massachusetts Minimum Wage
Massachusetts Minimum Wage
: $15.00 per hour, since 2023.
Massachusetts State Labor Laws
Massachusetts Termination Pay
:- Employee is fired — pay immediately
- Employee quits — pay by the next regular payday or the Saturday after resignation if there is no scheduled payday
Massachusetts New Hire Reporting
- Massachusetts Department of Revenue
PO Box 55141
Boston, MA 02205-5141 - Phone: 617-887-7607
- Fax: 617-376-3262
Remit Withholding for Child Support to
- DOR
PO Box 55140
Boston, MA 02205-5140 - Phone: 800-332-2733
- Fax: 617-887-7560
Massachusetts Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.