---
title: "Massachusetts Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/massachusetts/"
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description: "Complete statutory guide to Massachusetts State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under M.G.L. c. 151 § 1."
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> **Canonical Source:** [https://statepayrules.com/payroll-taxes/massachusetts/](https://statepayrules.com/payroll-taxes/massachusetts/)
>
> *Complete statutory guide to Massachusetts State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under M.G.L. c. 151 § 1.*

### Managing payroll or shift workers in Massachusetts?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in Massachusetts

In Massachusetts, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under M.G.L. c. 151 § 1.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help Massachusetts Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

Massachusetts sets statutory minimum wage at $15.00/hr ($6.75 tipped rate). Overtime required at 1.5x regular pay for hours over 40 per workweek.

### Calculate Take-Home Pay

Compute net paycheck after FICA & Massachusetts state taxes.

## Automate Massachusetts Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 Massachusetts overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### Massachusetts Statutory Guides

- [Massachusetts Payday Laws →](https://statepayrules.com/payday-laws/massachusetts)
- [Massachusetts Meal & Rest Breaks →](https://statepayrules.com/break-laws/massachusetts)
- [Massachusetts Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/massachusetts)
- [Massachusetts Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/massachusetts)

#### Compare Massachusetts Pay Rules

- [Massachusetts vs New York →](https://statepayrules.com/calculator/compare/massachusetts-vs-new-york)
- [Massachusetts vs Connecticut →](https://statepayrules.com/calculator/compare/massachusetts-vs-connecticut)
- [Massachusetts vs Rhode Island →](https://statepayrules.com/calculator/compare/massachusetts-vs-rhode-island)

#### Massachusetts Profession Tools

- [Massachusetts Registered Nurse →](https://statepayrules.com/calculator/massachusetts/registered-nurse)
- [Massachusetts Fast Food & Counter Worker →](https://statepayrules.com/calculator/massachusetts/fast-food-worker)
- [Massachusetts Construction Laborer →](https://statepayrules.com/calculator/massachusetts/construction-laborer)
- [Massachusetts Electrician →](https://statepayrules.com/calculator/massachusetts/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in Massachusetts for 2026?** The 2026 statutory minimum wage in Massachusetts is $15.00 per hour under M.G.L. c. 151 § 1.
- **Does Massachusetts require daily overtime pay?** Massachusetts does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in Massachusetts allowed to take a tip credit?** Yes, Massachusetts allows employers to take a maximum tip credit of $8.25/hr against tipped workers, requiring a minimum direct cash wage of $15.00/hr.
- **What is the SUI wage base limit in Massachusetts?** In Massachusetts, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (M.G.L. c. 151 § 1).
- **Does Massachusetts have state income tax or SDI withholdings?** Payroll withholdings in Massachusetts depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

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