Frequently asked questions
- Does Boston have a city income tax?
- No. Boston does not impose a city-level income tax on wages. Massachusetts state tax (5% flat, plus 4% surtax on income above $1 million) and federal apply.
- What is MA PFML?
- Massachusetts Paid Family and Medical Leave. Total premium 0.88% of wages (employee + employer split). For employers with 25+ employees, the employee share is 0.46% (0.28% medical + 0.18% family). Wage cap matches the SSA Social Security wage base ($184,500 for 2026). Funds Massachusetts Department of Family and Medical Leave benefits.
- What about the Massachusetts millionaire surtax?
- Massachusetts charges an additional 4% on income over $1,000,000 (Fair Share Amendment, in effect since 2023). For most workers earning under $1M, the standard 5% flat rate applies. Verify with the Massachusetts Department of Revenue.
- What lines should I expect on a Boston paycheck?
- Beyond the federal lines (federal income tax, Social Security 6.2% to $184,500, Medicare 1.45%), Massachusetts adds two: the 5% flat state income tax and the MA PFML premium (0.46% employee share at employers with 25+ staff). Boston itself levies no city income tax. Workers earning over $1,000,000 also see the 4% Massachusetts surtax. Pre-tax 401(k), HSA, FSA or Section 125 health appear only when elected.
- Does the calculator include MA PFML?
- Yes. As of 2026-05-16 the PayslipIQ PaycheckCalculator handles MA PFML as a separate line item when you select Massachusetts as your state.
USA · BOSTON · 2026 · Educational only
Boston Paycheck Calculator
Boston has no city income tax. Your paycheck math is federal + FICA + Massachusetts flat 5% (plus the 4% surtax on income over $1M) + MA PFML at 0.46% employee share. The PFML line appears on every Boston paycheck.
Federal + FICA + Massachusetts + MA PFML
Paycheck calculator
Enter gross, state, and filing status. Estimates only.
Estimated take-home (per period)
$2,286.32
Estimated take-home (annual): $59,444.20
Educational only, not tax, legal, financial, or payroll advice. Verify with your payroll team, a CPA, the IRS, or your state tax authority.
Source
MA state tax + millionaire surtax: Massachusetts Department of Revenue. MA PFML rates: Mass.gov DFML 2026.
Common questions
- Does Boston have a city income tax?
- No. Boston does not impose a city-level income tax on wages. Massachusetts state tax (5% flat, plus 4% surtax on income above $1 million) and federal apply.
- What is MA PFML?
- Massachusetts Paid Family and Medical Leave. Total premium 0.88% of wages (employee + employer split). For employers with 25+ employees, the employee share is 0.46% (0.28% medical + 0.18% family). Wage cap matches the SSA Social Security wage base ($184,500 for 2026). Funds Massachusetts Department of Family and Medical Leave benefits.
- What about the Massachusetts millionaire surtax?
- Massachusetts charges an additional 4% on income over $1,000,000 (Fair Share Amendment, in effect since 2023). For most workers earning under $1M, the standard 5% flat rate applies. Verify with the Massachusetts Department of Revenue.
- What lines should I expect on a Boston paycheck?
- Beyond the federal lines (federal income tax, Social Security 6.2% to $184,500, Medicare 1.45%), Massachusetts adds two: the 5% flat state income tax and the MA PFML premium (0.46% employee share at employers with 25+ staff). Boston itself levies no city income tax. Workers earning over $1,000,000 also see the 4% Massachusetts surtax. Pre-tax 401(k), HSA, FSA or Section 125 health appear only when elected.
- Does the calculator include MA PFML?
- Yes. As of 2026-05-16 the PayslipIQ PaycheckCalculator handles MA PFML as a separate line item when you select Massachusetts as your state.
Related
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, accounting, employment, benefits, or payroll advice. PayslipIQ is not a CPA firm, law firm, financial advisor, payroll provider, or tax authority. Always verify your paycheck, deductions, withholdings, and tax position with your employer's payroll department, a qualified CPA, the IRS, your state tax authority, or another appropriately qualified professional. Calculations are estimates; your actual paycheck may differ based on factors specific to your employer, location, benefits elections, and personal tax situation.