Massachusetts

Withholding

Withholding requirements

Employees must complete Form M-4, Massachusetts Employee’s Withholding Allowance Certificate.
https://www.mass.gov/files/documents/2016/08/sb/m-4.pdf

Supplemental rate

Both the witholding rate and supplement rate are determined via the formula method.

State Unemployment Insurance (SUI)

Wage base

$15,000

Contribuitions

New employers use a rate of 1.87%; new construction employers use a rate of 6.27%.
In addition, all employers contribute to a Workforce Training Fund at an additional rate of .056%.
Employers with more than five employees must also contribute to the Employer Medical Assistance Contribution (EMAC) – https://www.mass.gov/service-details/learn-about-the-employer-medical-assistance-contribution-emac-supplement.

Labor

Minimum wage

$11.00

Termination Pay

Employees who are discharged must be paid in full on the day of their discharge.

New Hire Filing

Reporting deadline

Within 14 days of employee hiring, rehiring, or returning to work.

Reporting by mail

Massachusetts Department of Revenue
P.O. Box 55141
Boston, MA 02205-5141

Child Support

Other

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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