Upcoming Changes:

• Massachusetts State Withholding (MASWH) changes effective January 1, 2026.  Distributed in PTUS 26.02 on January 29, 2026.  Surtax threshold has increased from $1,083,150 to $1,107,750 for all filing statuses.

Recent Changes:

• Massachusetts Paid Family Leave (MAPFL and MAPFL_E) changes effective January 1, 2026.  The taxable wage limit has increased to $184,500.00.  The employee contribution rate for MAPFL is .460%.  The employer contribution rate for MAPFL_E is .420%.  Employers with fewer than 25 covered individuals are not required to pay the employer's contribution and should not add MAPFL_E to the MA tax group.  Changed distributed in PTUS 26.01 on December 16, 2025.

• Massachusetts Paid Family Leave (MAPFL and MAPFL_E) changes effective January 1, 2025.  The taxable wage limit has increased to $176,100.00.  The employee contribution rate for MAPFL is .460%.  The employer contribution rate for MAPFL_E is .420%.  Employers with fewer than 25 covered individuals are not required to pay the employer's contribution and should not add MAPFL_E to the MA tax group.  Changed distributed in PTUS 25.01 on December 19, 2024.
• Massachusetts State Withholding (MASWH) changes effective January 1, 2025.  Distributed in PTUS 25.02 on January 28, 2025.  Surtax threshold has increased from $1,053,750 to $1,083,150 for all filing statuses.

• Massachusetts Paid Family Leave (MAPFL and MAPFL_E) changes effective date January 1, 2024.  The taxable wage limit has increased to $168,600.00.  The employee contribution rate for MAPFL is .460%.  The employer contribution rate for MAPFL_E is .420%.  Employers with fewer than 25 covered individuals are not required to pay the employer's contribution and should not add MAPFL_E to the MA tax group.  Changed distributed in PTUS 24.1 on December 19, 2023.
• Massachusetts State Withholding (MASWH) changes effective January 1, 2024, The Tax percentage changed for all filing status's.  Blindness tax calculation method changed.  Distributed in PTUS 24.02 on January 23, 2024.

• Paid Family Leave (MAPFL & MAPFL_E) changes effective January 1, 2023 were distributed in the PTUS 23.01 Payroll tax update.  The taxable wage limit has increased to 160,200.00.

• Paid Family Leave (MAPFL & MAPFL_E) changes effective January 1, 2022 were distributed in the PTUS 22.01 Payroll tax update.

• Paid Family Leave (MAPFL & MAPFL_E): The taxable wage base increased to $142,800.00 effective January 1, 2021. Distributed in the PTUS 21.01 Payroll tax update on December 18, 2020.
• Massachusetts State Withholding (MASWH): Effective January 1, 2020: The tax tables changed for all filing statuses. The tax rate decreased to 5.0%. Distributed in PTUS 20.02 Payroll tax update on January 16, 2020.

NOTE: The PTUS 20.01 tax update included additional filing statuses for state withholding to accommodate the new federal filing statuses, but did not include the Massachusettes state tax withholding changes. For this reason the effective date showing on the MASWH tax id in Setup, Taxes, Tax Rates shows effective date of January 1, 2020 after installing the PTUS 20.01 tax update. When a tax rate has an additional update or change, the effective date will be incremented by one day. For this reason the effective date that includes the 2020 state withholding changes will show January 2, 2020 once the PTUS 20.02 update has been applied.

• Paid Family Leave (MAPFL & MAPFL_E) - The taxable wage limit increased to $137,700.00 effective January 1, 2020. Distributed in the PTUS 20-01 tax update on December 20, 2019.
• Paid Family Leave (MAPFL & MAPFL_E) - effective date October 2, 2019. The Tax Type changed from FICA/SDI to Unemployment in the PTUS 19.06 tax update distributed on November 19, 2019. Refer to Massachusetts Paid Family & Medical Leave for further information and considerations.
• Paid Family Leave (MAPFL & MAPFL_E) - New taxes effected October 1, 2019. Distributed in PTUS 19-05 on September 19, 2019. Refer to Massachusetts Paid Family & Medical Leave for further information.
• Withholding (MASWH) - Rate change effective January 1, 2019. The tax rate decreased to 5.05%. The adjustment amount for the head of household changed. Distributed in PTUS 19-02 on January 23, 2019.
• Withholding (MASWH) - Rate change effective January 1, 2016. Distributed in PTUS 16-01 on December 23, 2015.