This 2026 Massachusetts reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Massachusetts material addresses paystub requirements, 2026 income-tax withholding, unemployment contributions.
Overview
Massachusetts pairs a detailed paystub requirement with a clear three-year payroll-record rule. The employee’s statement shows who paid and who was paid, when payment occurred, the hours and hourly rate, and deductions and increases for the period. Electronic delivery is allowed, but employees must have a way to print the statement without charge.
Payroll also includes contribution systems beyond regular income-tax withholding. In the 2026 reference year, Massachusetts publishes 5.0% income-tax tax withholding schedules and updated percentage methods that account for the 4% surtax. New unemployment employers generally use a 2.42% contribution rate, while new construction employers use 6.08%.
Paid Family and Medical Leave is another distinct payroll layer. Employers with 25 or more covered individuals remit a total 0.88% contribution in 2026, with rules governing how the family and medical portions can be split between employer and worker. Employers with fewer than 25 covered individuals remit an effective 0.46% because they are not mandated to pay the employer medical-leave share.
The earnings record includes the employer and worker names, payment date, recorded work hours, hourly rate, and all deductions and increases made during the pay period. Electronic paystubs are allowed when the worker can print them for free.
Massachusetts Circular M uses 5.0% tax withholding schedules effective January 1, 2026, and the percentage-method tables account for the state’s 4% surtax when relevant.
Massachusetts lists a 2.42% 2026 contribution rate for new employers registered less than a three-year period and 6.08% for new construction-industry employers. Experienced-employer rates vary.
Massachusetts Paid Family and Medical Leave has separate employer/employee contribution rules, and employers generally must carry workers’ compensation regardless of the number of employees or recorded work hours, subject to specific exceptions.
Trusted sources
Consult these agency and research references when checking the rules for Massachusetts. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the Massachusetts requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Give the employee a statement with their pay. Massachusetts allows electronic paystubs when the worker can print the information at no cost.
Include the employer’s name, worker’s name, payment date, recorded work hours, hourly rate, and all deductions and increases made during the pay period.
Refer to the current Massachusetts Circular M tax withholding schedules and employee withholding information. In the 2026 reference year, the primary tables use a 5.0% rate and the percentage method incorporates the state’s surtax rules.
Consult unemployment contributions, Paid Family and Medical Leave contributions, and workers’ compensation coverage separately. Employer size affects PFML contribution responsibility but generally does not eliminate Massachusetts workers’ compensation coverage for employees.
After payday
Massachusetts allows electronic paystubs as long as the worker has a way to print the information for free. Employers may not charge employees for their paystubs.
Employers are required to keep supporting wage records for a three-year period. The state identifies records such as the worker’s name, address, job or occupation, amount paid every pay cycle, and recorded work hours each day and week. Workers also have the right to see their own supporting wage records at reasonable times and places.
Tax withholding
The income-tax withholding calculation should follow the current Massachusetts Circular M tables and employee withholding information. Paid Family and Medical Leave is a separate contribution system with its own total rate, employer-size threshold, and permitted employee share.
Massachusetts publishes income-tax tax withholding schedules at 5.0% effective January 1, 2026. The percentage-method tables have been updated to include the 4% surtax when relevant.
Employers with 25 or more covered individuals remit 0.88% of eligible wages in 2026. Up to the full 0.18% family-leave portion and up to 0.28% of the medical-leave portion can be withheld from covered individuals; the employer is responsible for the remaining 0.42% medical share.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
The paystub, withholding, unemployment, PFML, and workers’ compensation rules covered on this page are statewide Massachusetts requirements. For employers in major cities, refer to the state payroll framework first and then confirm any municipal business, contracting, or industry-specific requirements separately.
Step-by-step process
Enter the employer and worker names, payment date, pay period, hours, rate, earnings, deductions, and any other information needed to support the employee statement.
Refer to the employee’s withholding information and the current Massachusetts Circular M tables for the relevant pay period.
Determine the employer-size treatment for PFML, calculate the relevant worker and employer shares, and keep unemployment contributions different from leave premiums.
Create the employee statement with the required hours, rate, deduction, and payment information together with the supporting payroll package.
Retain the Massachusetts supporting wage records for at least a three-year period and preserve the reports supporting tax, unemployment, PFML, and workers’ compensation obligations.
A simpler way
Use the Massachusetts references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
Review every figure on a watermarked preview before any download.
Each jurisdiction page lists the agency references it draws on.
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References
Questions
Yes. Massachusetts requires a statement with pay showing the employer and worker names, date of payment, number of recorded work hours, hourly rate, and all deductions and increases made during the pay period.
Yes. Electronic paystubs are permitted if the employer provides a way for the worker to print the information for free. Employers may not charge workers for paystubs.
Employers are required to keep supporting wage records for a three-year period. The state identifies records including the worker’s name, address, job or occupation, amount paid every pay cycle, and recorded work hours each day and week.
Massachusetts Circular M provides 5.0% income-tax tax withholding schedules effective January 1, 2026. The percentage-method tables also account for the state’s 4% surtax when relevant.
Employers with 25 or more covered individuals remit a total 0.88% PFML contribution in 2026, with permitted employee shares for the family and medical components. Employers with fewer than 25 covered individuals remit an effective 0.46% because they are not mandated to pay the employer medical-leave share.
Generally, yes. Massachusetts requires employers operating in the state to carry workers’ compensation coverage regardless of the number of employees or recorded work hours, subject to specific exceptions such as certain domestic-service and ownership situations.
Keep your records in check
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.