Massachusetts (MA) – 2022


Minimum WageMassachusettsFederal
Minimum Wage$14.25$7.25
Minimum Cash Wage (Tipped Employee)$6.15
Maximum Tip Credit$8.10
State Income TaxMassachusettsFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate5.00%
Unemployment InsuranceMassachusettsFederal
Maximum 2022 Taxable Earnings (Unchanged from 2012)$15,000
Employee 2021 DeductionNone
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 PermittedYes
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 Rate0.056%

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
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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