Massachusetts 2022 Tax Rates

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2022 Massachusetts Taxes

Withholding Requirements

  • Register as an employer on the Massachusetts Commonwealth website

  • Employee's Withholding Tax Exemption Certificate

    : M-4

  • Withholding Method

    : Formula

  • Supplemental Wage / Bonus Rate

    : 5%

Massachusetts Local Taxes

  • None

Massachusetts State Unemployment Insurance (SUI)

  • Massachusetts Wage Base

    : $15,000 for 2022

  • Massachusetts SUI rates range from

    : 0.94% to 14.37% for 2022

  • Massachusetts new employer rate

    : 2.42% for 2022

  • Massachusetts new construction employer rate

    : 6.72% for 2022

Massachusetts State Disability Insurance (SDI)

  • None

Massachusetts Family Leave Insurance (FLI)

  • Massachusetts FLI employee rate for 2022

    :
    • Family leave: 0.12%
    • Medical leave: 0.224%

  • Massachusetts FLI employer rate if 25 or more employees for 2022

    :
    • Family leave: 0%
    • Medical leave: 0.336%

  • Massachusetts FLI wage limit

    : $147,000 for 2022

Massachusetts State Labor Laws

  • Massachusetts Minimum Wage

    : $14.25 per hour

  • 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

Remit Withholding for Child Support to

Massachusetts Reciprocal States

  • None
Select yearCurrent Massachusetts taxes
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.