2023 Massachusetts Taxes
Withholding Requirements
- Register as an employer on the Massachusetts Commonwealth website
Employee's Withholding Tax Exemption Certificate
: M-4Withholding Method
: FormulaSupplemental Wage / Bonus Rate
: none
Massachusetts Local Taxes
- None
Massachusetts State Unemployment Insurance (SUI)
Massachusetts Wage Base
: $15,000 for 2023Massachusetts SUI rates range from
: 0.56% to 8.62% for 2023Massachusetts new employer rate
: 1.45% for 2023Massachusetts new construction employer rate
: 5.5% for 2023- 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 2023
:- 25+ employees: 0.63%
- Less than 25 employees: 0.318%
Massachusetts FLI employer rate if 25 or more employees for 2023
: 60% of medical insuranceMassachusetts FLI wage limit
: $160,200 for 2023 for both employers and employees
Massachusetts State Labor Laws
Massachusetts Minimum Wage
: $15.00 per hourMassachusetts 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.