Massachusetts State Tax Information


Massachusetts Minimum Wages
Effective 01/01/16Effective 01/01/17Effective 01/01/17
Minimum Wage:$10.00$11.00$12.75
Minimum Cash Wage (Tipped Employee):$3.35$3.75$4.95
Maximum Tip Credit:$6.65$7.25$7.80

Massachusetts State Income Tax
Wage Withholding:Tables
Supplemental Wage/Bonus Rate:5.0%

Massachusetts Unemployment Insurance
Maximum 2020 Taxable Earnings:$15,000
(Unchanged from 2019)
Employee Deduction:None
Employer 2020 Tax Rates:0.94 - 14.37%
(Plus 0.58% solvency assessment and 0.056% workforce training fund surcharge)
Standard 2020 New Employer Rate:2.42%
(Plus 0.58% solvency assessment and 0.056% workforce training fund surcharge)
Employer Medical Assistance contribution:0.12-0.34%
(0.12% fourth year of liability; 0.24% fifth year of liability and 0.34% sixth year or later of liability)
Workforce Training Fund 2020 Rate0.056%
Voluntary Contribution Permitted:Yes

Massachusetts Disability Insurance
Employee Deduction:None

Massachusetts State Agencies web sites:


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