What is the state minimum wage?
- $15.00/hour
- $6.75/hour for tipped employees
What do I need to know about state withholding tax?
- Income earned within Massachusetts is subject to withholding tax for both residents and non-residents.
- Massachusetts residents who work and pay income taxes in other states are generally entitled to a credit against their Massachusetts income taxes in an amount equal to the tax paid to the other state. The credit is claimed on the employee’s annual return, Form 1, Schedule F.
What forms do employees need to set up state withholding?
- Form M-4 – Massachusetts Employee’s Withholding Exemption Certificate
- Form M-4-MS – Annual Withholding Tax Exemption Certificate for Nonresident Military Spouse
What do I need to know about unemployment tax?
- 2024 Taxable Wage Base – $15,000
- 2024 New Employer UI Rate – 1.87% for non-construction employers; 3.76% for construction industry employers.
- With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.
How do I report new hires to the state?
- Report new hires online
- Massachusetts Department of Revenue
P.O. Box 55141
Boston, MA 02205-5141
- Fax: (617) 376-3262
- Phone: (800) 332-2733
How do I submit Child Support payments?
- Remit payments online
- Massachusetts Department of Revenue
Child Support Enforcement Division
100 Cambridge St
Boston, MA 02114
- Phone: (617) 626-2700
Additional Resources:
