MASSACHUSETTS PAYROLL RESOURCES · MA · REVIEWED 2026-10-03
Review Massachusetts paystub and recordkeeping requirements, 2026 withholding, unemployment contributions, Paid Family and Medical Leave, and workers’ compensation. Run payroll for a small team and get employee statements from every calculated run.
AT A GLANCE
Massachusetts requires employers to provide employees with a pay statement containing specific wage information and to maintain payroll records for three years. The payroll calculation can also involve Massachusetts income-tax withholding, unemployment contributions, Paid Family and Medical Leave contributions, and workers’ compensation coverage that generally applies regardless of employer size.
The pay statement includes the employer and worker names, payment date, hours worked, hourly rate, and all deductions and increases made during the pay period. Electronic paystubs are allowed if the employee can print them for free.
See details →Massachusetts Circular M uses 5.0% withholding tables effective January 1, 2026, and the percentage-method tables account for the state’s 4% surtax where applicable.
View withholding forms →Massachusetts lists a 2.42% 2026 contribution rate for new employers registered less than three years and 6.08% for new construction-industry employers. Experienced-employer rates vary.
View unemployment contributions →Massachusetts Paid Family and Medical Leave has separate employer/employee contribution rules, and employers generally must carry workers’ compensation regardless of the number of employees or hours worked, subject to specific exceptions.
View PFML contribution rates →STATE PAYROLL OVERVIEW
Massachusetts pairs a detailed paystub requirement with a clear three-year payroll-record rule. The employee’s statement shows who paid and who was paid, when payment occurred, the hours and hourly rate, and deductions and increases for the period. Electronic delivery is allowed, but employees must have a way to print the statement without charge.
Payroll also includes contribution systems beyond regular income-tax withholding. For 2026, Massachusetts publishes 5.0% income-tax withholding tables and updated percentage methods that account for the 4% surtax. New unemployment employers generally use a 2.42% contribution rate, while new construction employers use 6.08%.
Paid Family and Medical Leave is another distinct payroll layer. Employers with 25 or more covered individuals remit a total 0.88% contribution in 2026, with rules governing how the family and medical portions can be split between employer and worker. Employers with fewer than 25 covered individuals remit an effective 0.46% because they are not required to pay the employer medical-leave share.
PAYROLL REQUIREMENTS CHECKLIST
Use this checklist to connect the employee’s paystub to the payroll records, tax withholding, leave contributions, and insurance obligations that support the pay period.
Give the employee a statement with their pay. Massachusetts allows electronic paystubs when the employee can print the information at no cost.
Include the employer’s name, worker’s name, payment date, hours worked, hourly rate, and all deductions and increases made during the pay period.
Use the current Massachusetts Circular M withholding tables and employee withholding information. For 2026, the primary tables use a 5.0% rate and the percentage method incorporates the state’s surtax rules.
Review unemployment contributions, Paid Family and Medical Leave contributions, and workers’ compensation coverage separately. Employer size affects PFML contribution responsibility but generally does not eliminate Massachusetts workers’ compensation coverage for employees.
PAYROLL RECORDS IN PRACTICE
Massachusetts allows electronic paystubs as long as the employee has a way to print the information for free. Employers may not charge employees for their paystubs.
Employers must keep payroll records for three years. The state identifies records such as the worker’s name, address, job or occupation, amount paid each pay period, and hours worked each day and week. Workers also have the right to see their own payroll records at reasonable times and places.
USE CURRENT MASSACHUSETTS TABLES — AND KEEP PFML SEPARATE
The income-tax withholding calculation should follow the current Massachusetts Circular M tables and employee withholding information. Paid Family and Medical Leave is a separate contribution system with its own total rate, employer-size threshold, and permitted employee share.
Massachusetts publishes income-tax withholding tables at 5.0% effective January 1, 2026. The percentage-method tables have been updated to include the 4% surtax where applicable.
View 2026 withholding forms →Employers with 25 or more covered individuals remit 0.88% of eligible wages in 2026. Up to the full 0.18% family-leave portion and up to 0.28% of the medical-leave portion can be withheld from covered individuals; the employer is responsible for the remaining 0.42% medical share. Employers with fewer than 25 covered individuals remit an effective 0.46% and are not required to pay that employer medical share.
View PFML contribution rates →LOCAL CONSIDERATIONS
The paystub, withholding, unemployment, PFML, and workers’ compensation rules covered on this page are statewide Massachusetts requirements. For employers in major cities, use the state payroll framework first and then confirm any municipal business, contracting, or industry-specific requirements separately.
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OFFICIAL MASSACHUSETTS SOURCES USED FOR THIS PAGE
This guidance is based on Massachusetts government sources. Withholding tables, contribution rates, leave-program rules, and employer insurance requirements can change, so recheck the applicable source before acting.
Official paystub fields, electronic delivery rule, three-year payroll record retention, and employee record-access guidance.
Official 2026 Circular M, employee withholding forms, and employer withholding resources.
Official 2026 new-employer and new-construction-employer contribution rates and unemployment guidance.
Official 2026 PFML rates and employer/employee contribution splits based on covered-individual count.
Official rule requiring coverage generally regardless of hours worked or number of employees, subject to stated exceptions.
RESEARCH & REVIEW
This page is built from primary Massachusetts government sources and is periodically reviewed against current agency guidance. We use official wage, tax, unemployment, PFML, and workers’ compensation resources whenever available.
FREQUENTLY ASKED QUESTIONS
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Prepare a Massachusetts Pay Run, review withholding and PFML contributions before completion, and keep the applicable Massachusetts sources with your payroll workflow.