Massachusetts Nanny Tax Guide
Massachusetts has a flat 5% income tax (with an additional 4% on income over $1 million) and a robust Paid Family and Medical Leave program that most employers must participate in.
Minimum Wage
$15.00/hour
SUTA Rate Range
0.56% - 18.54%
Key Things to Know
- Flat state income tax of 5% (plus 4% millionaire surtax)
- Paid Family and Medical Leave program
- State minimum wage is $15.00/hour
- High potential SUI rates
Massachusetts Employer Requirements
State Income Tax
Massachusetts uses a flat 5% income tax rate. An additional 4% surtax applies to income over $1 million (unlikely for household employees). Personal exemption is $4,400.
Paid Family and Medical Leave
PFML contributions are approximately 0.63% of wages. Employees pay 0.318%, with the remainder covered by employers. Benefits provide up to 26 weeks of combined leave.
State Unemployment Insurance
Employers pay SUI tax on the first $15,000 of wages. New employer rate is 2.56%, with rates potentially reaching 18.54% based on experience.
What will it cost?
Wondering what you'll actually owe as a Massachusetts employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
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