Massachusetts Paystub Generator

What Changed for Massachusetts Payroll in 2026

• New surtax threshold: the 4% surtax now starts at $1,107,750 of taxable income, up from $1,083,150 in 2025. Circular M withholds 9% on wages above that level.
• New Circular M tables: the tables effective January 1, 2026 keep the 5.0% rate and the same exemption amounts.
• PFML rate held at 0.88%: the total contribution is unchanged from 2025, with wages capped at the $184,500 Social Security wage base.
• PFML split changes in 2027: from January 1, 2027, employers may pass up to 40% of the family portion and up to 100% of the medical portion to employees. The 2027 rate is set by October 1.
• Minimum wage stays at $15.00: there is no scheduled increase for 2026.

Massachusetts Income Tax Withholding With Form M-4

Massachusetts taxes wages at a flat 5.00%, with the 4% surtax only above $1,107,750. Withholding follows the percentage method in Circular M, which works in this order:

1. Subtract the employee's Social Security, Medicare and state or federal retirement deductions for the period. Once these total $2,000 for the year, stop subtracting them.
2. Subtract the exemption amount from Form M-4: $4,400 a year for one exemption and $1,000 for each additional one ($169 per biweekly check for a single exemption).
3. Apply 5% to what is left.

The rules that trip people up:

• The federal W-4 does not set Massachusetts withholding. Without an M-4 on file, the employer withholds with no exemptions.
• Because the FICA subtraction stops at $2,000, the state line on the same wages rises partway through the year. A biweekly earner of $2,480 hits the cap on the 11th check.
• Heads of household get a flat credit of $4.62 per biweekly check after the tax is figured.
• Massachusetts has no city or county income tax, so the state line is the only income tax besides federal.

PFML Deductions on a Massachusetts Pay Stub

Paid Family and Medical Leave is funded by a payroll contribution of 0.88% of eligible wages in 2026. How much of it lands on the employee's stub depends on employer size:

An employer may also pay the whole contribution itself, in which case no PFML line appears. When it is withheld, it should carry its own label such as MA PFML rather than being folded into a generic deduction. The DFML contribution rates page has the current split and a calculator.

What Massachusetts Requires on Every Pay Slip

Under the Wage Act (M.G.L. c. 149, §148), each payment of wages must come with a pay slip, check stub or envelope showing:

• Name of the employer
• Name of the employee
• Date of payment
• Number of hours worked during the pay period
• Hourly rate
• Every deduction and every increase made for the pay period

Tips must be listed as well. Electronic pay slips are allowed as long as the employee can print them at no cost. The labels payroll systems use for these lines are explained in the list of common pay stub abbreviations.

Sample Massachusetts Paystub Generator Output

Here is a preview from the generator for a Worcester employee paid biweekly. The Massachusetts tax line and the net pay are highlighted.

Scenario: hourly employee of a dental practice at 120 Highland St, Worcester, MA 01609, paid biweekly. Pay period Apr 27 to May 10, 2026, pay date May 12, 2026. $31.00 an hour for 80 hours, single, Form M-4 claiming no exemptions. This is the 10th paycheck of the year. The practice pays the full PFML contribution, so no PFML line is withheld.

The state line follows Circular M: $2,480.00 minus $189.72 of Social Security and Medicare leaves $2,290.28 and 5% of that is $114.51. After this check the employee has $1,897.20 of FICA toward the $2,000 limit, so only $102.80 comes off on the next check and the state line rises from the 12th check on. Had the practice passed the maximum PFML share to the employee, a separate line of $11.41 (0.46% of $2,480) would appear. The year-to-date column adds up all 10 checks.

Massachusetts Minimum Wage 2026: $15.00 and the Service Rate

For tipped staff, the stub should show the service rate wages and reported tips separately so it is clear the $15.00 combined floor was met. Overtime for service rate workers is figured on the full $15.00 minimum, not on $6.75.

Paydays and Final Paychecks in Massachusetts

• Pay frequency: hourly employees must be paid weekly or biweekly. Some salaried employees may be paid semimonthly or monthly.
• Timing: wages are due within 6 days of the end of the pay period when the employee worked 5 or 6 days that week, otherwise within 7 days.
• Fired or laid off: all final wages, including accrued vacation, are due on the last day of work.
• Quit: final wages are due by the next regular payday.

The Attorney General's pay and recordkeeping guide explains how to file a complaint if wages are late.

Create Your Massachusetts Pay Stub in Three Steps

1. Enter the company and employee details and select Massachusetts as the work state.
2. Add hours, rate and pay frequency. Add PFML as a deduction if the employer withholds the employee share. To estimate take-home pay first, use the Massachusetts paycheck calculator.
3. Preview the stub, compare every line with payroll and download the PDF.

Responsible Use of Pay Stubs

A pay stub records wages that were actually earned and paid. Use it for real payroll, to replace a lost stub or to show a landlord your gross monthly income backed by deposits and a W-2. Contractors in Massachusetts should keep pay stubs for independent contractors, with no state tax or PFML withheld. Falsifying income documents is fraud under Massachusetts and federal law.