Massachusetts (MA) - 2022

Massachusetts Effective 1/1/2022

Minimum Wage Massachusetts Federal
Minimum Wage $14.25 $7.25
Minimum Cash Wage (Tipped Employee) $6.15
Maximum Tip Credit $8.10
State Income Tax Massachusetts Federal
Wage Withholding Tables
Supplemental Wage / Bonus Rate 5.00%
Unemployment Insurance Massachusetts Federal
Maximum 2022 Taxable Earnings (Unchanged from 2012) $15,000
Employee 2021 Deduction None
Employer 2021 Tax Rates(Plus 0.69% solvency assessment and 0.056% workforce training fund surcharge) 0.83 - 12.65%
Standard 2021 New Employer Rate(Plus 0.76% solvency assessment and 0.056% workforce training fund surcharge) 2.42%
Voluntary Contribution Permitted Yes
Employer Medical Assistance Contribution 2021 Rates(0.12% fourth year of liability; 0.24% fifth year of liability; and 0.34% sixth year or later of liability) 0.12 - 0.34%
Workforce Training Fund 2022 Rate 0.056%

Federal (FED) - 2022

Minimum Wage Federal
Minimum Wage $7.25
FICA (MEDICARE) Federal
Medicare Rate 1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) 2.35%
Maximum Taxable Earnings No Limit
FICA (SOCIAL SECURITY) Federal
Maximum Taxable Earnings (Increased from $142,800 in 2021) $147,000
Employee / Employer Tax Rate (Unchanged from 2019) 6.20%
FUTA (EMPLOYER-PAID) Federal
Supplemental Wage / Bonus Rates Federal
Health Savings Accounts Federal
Pension Plans Federal
Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019) $6,500
Contribution Limit - 401(k) & 403(b) plans (Increased from $19,500 in 2021) $20,500

Massachusetts State Resources

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