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MGL c.149 §148 — Strict Compliance

Massachusetts Paystub Generator

Generate paystubs that meet Massachusetts' strict MGL c.149 §148 requirements. Flat 5% state tax plus the 4% millionaire surtax calculated automatically with PFML deductions included.

Starting at $8.99 • MGL c.149 §148 compliant

Massachusetts Tax Structure

Massachusetts combines a flat income tax with a unique millionaire surtax — one of the most significant state tax changes in recent history.

Standard Rate

5%

Flat rate on all income

Millionaire Surtax

+4%

On income over $1,000,000 (total 9%)

The millionaire surtax was passed via ballot measure in November 2022 and took effect in 2023. Revenue is dedicated to education and transportation funding.

5%

MA State Tax

9% over $1M

~0.526%

PFML Employee

Medical + Family

10–37%

Federal Tax

Progressive brackets

7.65%

FICA

6.2% + 1.45%

Massachusetts Paystub Requirements — Among the Strictest

MGL c.149 §148 requires employers to provide wage statements containing all of the following

  1. 1Name of employer
  2. 2Name of employee
  3. 3Date of payment
  4. 4Number of hours worked
  5. 5Hourly rate (for hourly employees)
  6. 6Gross wages
  7. 7Itemized deductions and their purpose
  8. 8Net wages

MakePaystubPro Handles All 8 Requirements

Every paystub generated through our platform includes all items mandated by MGL c.149 §148, ensuring full compliance with Massachusetts law.

Treble Damages — Triple Penalty State

Massachusetts Wage Violation Penalties

Massachusetts has the most punitive wage violation penalties in the nation

Treble Damages

Under MGL c.149 §150, employees can recover THREE TIMES the amount of unpaid wages plus attorney's fees and court costs.

Per Violation Fines

Each missing paystub item can constitute a separate violation, rapidly multiplying potential liability for non-compliant employers.

Criminal Penalties

Willful violations can result in fines and imprisonment. Massachusetts takes wage theft seriously at both civil and criminal levels.

Massachusetts PFML Deductions

Paid Family and Medical Leave appears as a separate line item on every MA paystub

Medical Leave Portion

~0.318%

Employee's share of the medical leave premium. Covers up to 26 weeks of paid medical leave for serious health conditions.

Family Leave Portion

~0.208%

Employee's share of the family leave premium. Covers up to 12 weeks of paid family leave for bonding, caregiving, or military needs.

Total Premium Rate

0.88%

Employee Pays

~0.526%

Employer Pays

~0.354%

Employer share varies by company size. Employers with fewer than 25 covered employees are not required to pay the employer portion.

What's on a Massachusetts Paystub

Complete breakdown of every item included on MGL-compliant paystubs

Employee & employer information
Payment date
Hours worked
Hourly rate
Gross wages
Federal income tax
MA state income tax (5%)
MA millionaire surtax (if applicable)
MA PFML deductions
Social Security (6.2%)
Medicare (1.45%)
Purpose of each deduction
Voluntary deductions
YTD totals
Net wages

Paystubs for All Massachusetts Cities

Our Massachusetts paystub generator works for employers and employees across the Bay State

Boston
Worcester
Springfield
Cambridge
Lowell
Brockton
New Bedford
Quincy
Lynn
Fall River
Newton
Somerville

Massachusetts Paystub FAQ

What is Massachusetts' state income tax rate?

Massachusetts has a flat 5% state income tax on all income. Starting in 2023, an additional 4% surtax applies to income exceeding $1 million (adjusted annually for inflation), bringing the effective top rate to 9%. This 'millionaire tax' was approved by voters in November 2022.

How strict are Massachusetts paystub requirements?

Extremely strict. MGL Chapter 149, Section 148 requires employers to provide detailed wage statements showing employer name, employee name, date, hours worked, hourly rate, gross wages, itemized deductions with their purposes, and net wages. Massachusetts is considered one of the strictest states for paystub compliance.

What are the penalties for paystub violations in Massachusetts?

Massachusetts imposes treble (triple) damages under MGL c.149 §150. If an employer fails to provide proper wage statements or underpays wages, employees can recover three times the amount owed plus attorney's fees and court costs. This makes MA penalties among the most severe in the nation.

What is Massachusetts PFML?

Massachusetts Paid Family and Medical Leave provides up to 26 weeks of paid medical leave and 12 weeks of paid family leave. The total premium is 0.88% of wages, with employees paying approximately 0.526% and employers covering the rest. The employee portion appears as a deduction on MA paystubs.

Does Massachusetts have local income taxes?

No. Massachusetts does not have city or municipal income taxes. Workers only deal with the flat 5% state tax (plus the 4% surtax if applicable), PFML premiums, federal taxes, and FICA.

What is the Massachusetts millionaire surtax?

The 'Fair Share Amendment' adds a 4% surtax on annual income exceeding $1 million, bringing the total MA tax rate to 9% on income above that threshold. The $1 million threshold is adjusted annually for inflation. Revenue is dedicated to education and transportation.

Generate Your Massachusetts Paystub

MGL c.149 §148 compliant paystubs with MA state tax, millionaire surtax, and PFML deductions calculated automatically.

Generate MA Paystub

Starting at $8.99 • MGL c.149 §148 compliant with PFML