Massachusetts Hourly Paycheck Calculator 2026 — Includes PFML Deduction (0.46%)

What is PFML on a Massachusetts Paycheck?

PFML stands for Paid Family and Medical Leave, a Massachusetts state program that provides paid time off for workers who need to care for themselves or a family member. The program is funded through payroll deductions shared between employers and employees.

This calculator is part of our State & Local Paycheck Calculators hub, which covers all 50 states plus D.C. with verified 2026 rates.

For 2026, the total PFML contribution rate is 0.88% of eligible wages, split across two leave types:

• Medical leave (0.70% total): Up to 0.28% withheld from employee wages; employers with 25+ covered individuals contribute the remaining 0.42%.
• Family leave (0.18% total): Up to 0.18% can be withheld from employee wages; no mandatory employer share.

The maximum employee share across both leave types is 0.46% (0.28% medical + 0.18% family). Some employers choose to cover the employee’s 0.46% share as a benefit, meaning $0 is deducted from your paycheck for PFML.

If you're an independent contractor or freelancer in Massachusetts, PFML doesn't apply the same way — you may owe self-employment tax instead. See our 1099 Tax Calculator for self-employment tax estimates.

2026 Massachusetts PFML Rate — What You Actually Pay

The Massachusetts PFML employee contribution rate for 2026 is 0.46% of your gross wages — but only up to the $184,500 wage cap. Once your annual wages exceed this cap, PFML deductions stop for the rest of the year.

What is the PFML Wage Cap and How Does It Work?

The $184,500 PFML wage cap means you only pay PFML contributions on the first $184,500 of your annual earnings. This cap is tied to the Social Security taxable wage base, which is also $184,500 for 2026. Once your year-to-date earnings hit this cap, PFML deductions stop completely for the remainder of the year.

Employer vs. Employee PFML Contribution Split (2026)

Here’s the full breakdown of who pays what in 2026 for employers with 25 or more covered individuals:

For employers with fewer than 25 covered individuals, no employer contribution is required. Some larger employers offer “employer-paid PFML” as a benefit, covering the full 0.88%, meaning $0 is deducted from your paycheck.

How to Calculate Your Massachusetts Hourly Paycheck (Step-by-Step)

1. Calculate your gross pay. Multiply your hourly rate by hours worked.
   $25 × 80 hours = $2,000 gross pay
2. Subtract pre-tax deductions. 401(k), health insurance, HSA, FSA reduce taxable income.
   $2,000 − $50 (401k) = $1,950 taxable gross
3. Calculate federal income tax. Annualize taxable gross, subtract the 2026 standard deduction ($16,100 for single filers per IRS Rev. Proc. 2025-32), apply 2026 brackets, divide by pay periods.
   Single filer at $1,950/period → ~$150.15 federal withholding
4. Calculate Massachusetts state tax. MA has a flat 5% rate with no standard deduction.
   $1,950 × 5% = $97.50
5. Calculate the PFML deduction. 0.46% of gross wages (unless employer pays it) — 401(k) contributions do not reduce it.
   $2,000 × 0.0046 = $9.20
6. Calculate Social Security. 6.2% of gross wages, capped at $184,500 annual — 401(k) contributions do not reduce it.
   $2,000 × 6.2% = $124.00
7. Calculate Medicare. 1.45% of gross wages. No cap.
   $2,000 × 1.45% = $29.00
8. Calculate your net pay.
   $2,000 − $50 − $150.15 − $97.50 − $9.20 − $124.00 − $29.00 = $1,540.15

For self-employed workers, the calculation differs — you pay both the employee and employer share of Social Security and Medicare (15.3% total). See our Self-Employment Tax Calculator (UK) for the full breakdown.

Pro tip: Pre-tax deductions like 401(k) contributions reduce your taxable income, lowering federal and Massachusetts income tax. Note that 401(k) contributions do not reduce your PFML, Social Security, or Medicare deductions.

Massachusetts Tax Breakdown — Where Does Your Money Go?

Here’s how a $25/hour biweekly paycheck (single filer, no pre-tax deductions) breaks down in 2026 using IRS Rev. Proc. 2025-32:

Massachusetts State Income Tax 2026

Massachusetts has a flat income tax rate of 5% for all income levels. There is no Massachusetts standard deduction — the 5% applies to all gross wages after pre-tax deductions.

Federal Income Tax Brackets 2026 — IRS Rev. Proc. 2025-32

Federal income tax is progressive. These are the official 2026 brackets for single filers:

The 2026 standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per IRS Rev. Proc. 2025-32. The calculator above uses all updated 2026 figures.

PFML Wage Cap — What It Means for Your Paycheck

PFML deductions apply only to the first $184,500 of your annual wages. Once your year-to-date earnings hit this cap, PFML deductions stop completely for the remainder of the year.

PFML vs. Other Massachusetts Payroll Deductions

For W-2 employees, Social Security and Medicare are split with your employer. If you're self-employed, you pay the full 15.3% yourself — see our Self-Employment Tax Calculator (US) for the complete picture.

Is PFML Tax Deductible on My Federal Return?

No. PFML contributions are not deductible on your federal income tax return. They are payroll deductions, not income tax deductions, and do not reduce your federal taxable income. Because PFML is calculated on your gross wages before pre-tax deductions, contributing to a 401(k) does not reduce your PFML obligation.

Why Our Massachusetts Hourly Paycheck Calculator Is Different

• ✓ Correct 2026 PFML rate (0.46%) — Verified from mass.gov/dfml.
• ✓ 2026 IRS federal brackets (Rev. Proc. 2025-32) — Updated thresholds (10% to $12,400; 12% to $50,400; etc.) and $16,100 standard deduction for single filers.
• ✓ Correct 2026 millionaire surtax threshold ($1,107,750) — Educational content reflects the inflation-adjusted 2026 figure from mass.gov.
• ✓ Shows PFML per hour worked — See exactly how much PFML costs per hour.
• ✓ PFML wage cap tracking — Alerts you when the $184,500 cap is reached.
• ✓ Employer-paid PFML toggle — See the difference if your employer covers your share.
• ✓ Pre-tax deduction support — 401(k) and other pre-tax contributions correctly reduce income tax; FICA and PFML are calculated on gross wages.
• ✓ All rates cited from official sources — mass.gov, ssa.gov, IRS Rev. Proc. 2025-32.
• ✓ Need the reverse calculation? If you know your target take-home pay and need to find the required gross wages, use our Gross-Up Paycheck Calculator.

Frequently Asked Questions About Massachusetts PFML & Paychecks

Get clear answers to the most common questions about Massachusetts PFML, paycheck deductions, and 2026 tax rates.

Methodology — How We Calculate Your Massachusetts Paycheck

Our calculator uses the official 2026 tax rates and formulas. Here’s exactly how the math works so you can verify the results yourself.

Data Sources

• PFML Rate (0.46% employee share): Massachusetts Department of Family and Medical Leave — mass.gov/dfml (last updated July 10, 2026)
• PFML Wage Cap ($184,500): Massachusetts DFML (matches 2026 Social Security wage base — ssa.gov)
• MA State Income Tax (5% flat, no standard deduction): Massachusetts Department of Revenue — mass.gov/dor
• MA Millionaire Surtax Threshold ($1,107,750 for 2026): MA DOR — mass.gov/info-details/massachusetts-4-surtax-on-taxable-income
• Social Security (6.2% up to $184,500): Social Security Administration — ssa.gov
• Medicare (1.45%, no cap): Social Security Administration — ssa.gov
• 2026 Federal Income Tax Brackets: IRS Rev. Proc. 2025-32 — 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37%+
• 2026 Standard Deductions: $16,100 (single), $32,200 (MFJ), $24,150 (HOH) — IRS Rev. Proc. 2025-32
• MA Minimum Wage ($15.00/hr; $6.75/hr tipped): Massachusetts Department of Labor Standards

Calculation Steps

1. Gross Pay: Hourly Rate × Hours Worked in Pay Period
2. Taxable Gross: Gross Pay − Pre-Tax Deductions
3. Federal Income Tax: Annualize taxable gross → subtract 2026 standard deduction (Rev. Proc. 2025-32) → apply 2026 progressive brackets → divide by pay periods per year
4. MA State Tax: Taxable Gross × 5% (no standard deduction in Massachusetts)
5. PFML Deduction: Gross Wages × 0.46% — stops at $184,500 annual cap
6. Social Security: Gross Wages × 6.2% — stops at $184,500 annual cap
7. Medicare: Gross Wages × 1.45% — no cap
8. Net Pay: Gross Pay − (Federal Tax + State Tax + PFML + SS + Medicare)

Assumptions

• All pre-calculated examples use biweekly pay frequency unless noted
• Federal tax calculation uses Rev. Proc. 2025-32 standard deduction and assumes no other income sources
• State tax uses the 5% flat rate with no standard deduction (Massachusetts has none)
• PFML, Social Security, and Medicare are calculated on gross wages before pre-tax deductions (401(k) contributions do not reduce these payroll taxes)
• No local taxes (Massachusetts has none)
• No wage garnishments or child support deductions modeled

Explore more calculators and guides for Massachusetts workers:

• Massachusetts Millionaires’ Tax Apportionment Calculator — MA-specific tool: prorate the 4% surtax when you live and work in different states
• Gross-Up Paycheck Calculator (Net to Gross) — Work backwards from target take-home pay to required gross wages
• 1099 Tax Calculator (US) — Estimate self-employment tax if you work as an independent contractor
• Self-Employment Tax Calculator — Social Security and Medicare for the self-employed
• State & Local Paycheck Calculators — Browse all state-specific paycheck tools

About the Author

Shyraz Habib is the founder of AKCalc and the author of this Massachusetts hourly paycheck calculator guide. The calculator’s 2026 rates were verified against mass.gov/dfml, mass.gov/dor, ssa.gov, and IRS Rev. Proc. 2025-32. Tax rules change frequently — always verify final figures with a qualified payroll professional or CPA before filing.