Massachusetts (MA) – 2020


Minimum WageMassachusettsFederal
Minimum Wage$12.75$7.25
Minimum Cash Wage (Tipped Employee)$4.95$2.13
Maximum Tip Credit$7.80$5.12
State Income TaxMassachusettsFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate5.0%
Unemployment InsuranceMassachusettsFederal
Maximum 2020 Taxable Earnings (Unchanged from 2019)$15,000
Employee 2020 DeductionNone
Employer 2020 Tax Rates(Plus 0.58% solvency assessment and 0.056% workforce training fund surcharge)0.94 – 14.37%
Standard 2020 New Employer Rate(Plus 0.58% solvency assessment and 0.056% workforce training fund surcharge)2.42%
Employer Medical Assistance Contribution 2020 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%
Voluntary Contribution PermittedYes
Workforce Training Fund 2020 Rate0.056%

Federal (FED) – 2020

Minimum WageFederal
Maximum Tip Credit$5.12
Youth Minimum Wage$4.25
Minimum Wage$7.25
Minimum Cash Wage (Tipped Employee)$2.13
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Maximum Taxable Earnings (Increased from $132,900 in 2019)$137,700
Normal Net Tax0.60%
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2019)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $7,000 in 2019)$7,100
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,500 in 2019)$3,550
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2019)37%
Flat Rate Withholding Method (Unchanged from 2019)22%

Massachusetts State Resources

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