Claim your Copy of
Top 100 FLSA
Overtime Q&As
Your email address will not be published. Required fields are marked *

Massachusetts Withholding: What you need to know

Employers required to withhold federal income taxes must deduct and withhold Massachusetts state income taxes from wages of residents and nonresidents each pay period based on tables or the percentage method provided by the Department of Revenue.
For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report Now!
Taxes must, in most cases, be withheld on wages as defined by federal law, including supplemental wages such as bonuses and commissions. Changes to the federal Internal Revenue Code are automatically adopted by Massachusetts. Thus, compensation that is subject to federal withholding is, in most cases, also subject to state withholding.
Exemptions. The wages of the following workers may not be subject to withholding for Massachusetts state taxes:
• Agricultural workers
• Full-time students earning less than $8,000 a year
• Certain commercial fishermen
• Merchant seamen
• Certain nonresident National Guard members
Each new hire must provide the employer with both a completed federal Form W-4 and a state Form M-4, “Employee's Withholding Exemption Certificate.” Because Massachusetts withholding exemptions are different from federal withholding exemptions, employees must complete both Forms M-4 and W-4 for the most accurate withholding. An employee may file a new M-4 at any time if the number of exemptions increases. An employee must file a new certificate within 10 days if the number of exemptions previously claimed decreases.
Registration. New business owners must register a business with the Department of Revenue (DOR), and an employer must obtain an IRS-issued Employer Identification Number for the business.
New hires. Employers must report the hiring of an employee, the rehiring of an employee after ...

>> Read more about Withholding

More on this topic:

State Requirements

National | Alabama | Arizona | Arkansas | California | Colorado | Delaware | District of Columbia | Georgia | Hawaii | Idaho | Illinois | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | New Jersey | New Mexico | New York | North Carolina | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | Utah | Vermont | Virginia | Washington | Wisconsin |

Massachusetts Withholding Resources

Withholding Products

Taxation and Withholding Explained Webinar Recording
BLR Webinar: "Taxation and Withholding Explained: Compliance Tips for Multistate Employers""
Employment Taxes in Multiple States Webinar Recording
BLR Webinar: "Employment Taxes in Multiple States: Step-by-Step Calculation and Reporting Strategies""
Payroll Webinar Recording
BLR Webinar: "Payroll: How to Legally Handle Tax Levies and Garnishments""
IRS and ICE Audit Alert Webinar Recording
BLR Webinar: "IRS and ICE Audit Alert: How to Avoid and Manage Payroll and Recordkeeping Scrutiny""
Free Special Reports
Get Your FREE Special Report. Download Any One Of These FREE Special Reports, Instantly!
Featured Special Report
Claim Your Free Copy of Top 100 FLSA Overtime Q&As

We’ve compiled a list of the 100 most commonly asked questions we have received on the federal Fair Labor Standards Act (FLSA) overtime regulations.
Download Now!

This report, "Top 100 FLSA Q&As", is designed to provide you with an examination of the federal FLSA overtime regulations in Q&A format, including valuable tips for bringing your workplace into compliance in an affordable manner.

At the end of the report, you will find a list of state resources on wage and hour issues. This report includes practical advice on topics such as:
  • FLSA Coverage: How FLSA regulations apply to all employers and any specific exemptions from the overtime requirements
  • Salary Level: Qualifying for exemptions and nonexempt employees
  • Deductions from Pay: Deducting for violations, disciplinary reasons, sick leave, or personal leave

Download Now!