Massachusetts pay stub requirements (Wage Act, M.G.L. c.149 s.148)
Massachusetts requires an itemized pay statement every pay period. Here is every field the Wage Act mandates and what goes on each line.
Massachusetts employers must hand employees an itemized pay statement every pay period. That obligation comes from M.G.L. c.149 s.148, the state Wage Act, not from federal law. Federal law only requires that you keep payroll records. This guide covers the required fields, the Massachusetts taxes that go on each stub, and the details that trip employers up.
SimpleStub generates the pay stub. It does not file taxes, remit payments, or give legal advice. Verify rates with a payroll professional before each new tax year.
What does Massachusetts law require on a pay stub?
M.G.L. c.149 s.148 requires an itemized statement each pay period that shows, at minimum: the employer name, the employee name, the day, month, and year of the pay period, hours worked, the hourly rate, and all deductions. That is the legal floor.
A stub that only meets the legal floor is still incomplete for practical purposes. Employers also include:
- Gross pay for the period and year-to-date (YTD).
- Each tax withheld (current and YTD).
- Each pre-tax and post-tax deduction (current and YTD).
- Net pay (current and YTD).
Every line that reduces the employee's gross pay is a "deduction" under the statute. If it comes off the check, put it on the stub.
Does federal law also mandate pay stubs?
No. The federal Fair Labor Standards Act (29 CFR 516) requires employers to maintain payroll records, but it does not require handing the employee a statement. Massachusetts closes that gap with the Wage Act. If you employ anyone in Massachusetts, state law controls the stub requirement.
What Massachusetts taxes appear on the stub?
| Line | Rate | Notes |
|---|---|---|
| Massachusetts income tax | 5.0% flat (2026) | Withheld per Form M-4 and Circular M; 4% surtax applies only above $1,107,750 of taxable income |
| MA Paid Family and Medical Leave (PFML) | Up to 0.46% employee share | Post-tax deduction; stops at Social Security wage base ($184,500 for 2026) |
| MA SUI/SUTA | Employer-paid only | Never an employee deduction; does not appear on the stub |
Massachusetts income tax is a flat 5.0% for 2026. An additional 4% surtax applies only to employees whose taxable income for the year exceeds $1,107,750; for most hourly and salaried workers it is irrelevant, but the line is worth understanding.
MA PFML is a post-tax deduction, meaning it comes out after taxable wages are set. For employers with 25 or more covered individuals, the total program rate is 0.88%; the employee share is capped at 0.46% (0.28% for medical leave, 0.18% for family leave). For smaller employers (under 25 covered individuals), the 0.46% is entirely employee-funded with no employer medical share. Contributions stop once the employee's YTD wages hit the Social Security wage base ($184,500 for 2026). Because PFML is YTD-sensitive, the stub's YTD column is the mechanism that stops withholding at the right time.
MA unemployment (SUI/SUTA) is employer-paid. It never appears as a deduction on the employee's stub.
What federal taxes also appear on the stub?
| Line | Rate | Notes |
|---|---|---|
| Federal income tax | Per W-4, IRS Pub 15-T | Withheld each period; deposited via EFTPS |
| Social Security (OASDI) | 6.2% employee | Stops at Social Security wage base ($184,500 for 2026) |
| Medicare | 1.45% employee | No cap; additional 0.9% Medicare surtax may apply at high incomes (employer withholds once YTD exceeds threshold) |
Federal and Massachusetts taxes appear on the same stub. Keep them on separate YTD accumulators because the wage bases can differ and filing deadlines differ (federal Form 941 quarterly; Massachusetts Form M-941 on MassTaxConnect).
How do pre-tax deductions affect the taxable wage lines?
Wage base layering affects what each tax is calculated on. Getting this wrong produces a stub that shows the right gross pay but incorrect tax lines.
- FICA wages (Social Security and Medicare): gross pay minus Section 125 cafeteria plan deductions (health, dental, vision, HSA, FSA, commuter benefits). A traditional 401(k) does not reduce FICA wages.
- Federal and Massachusetts income tax wages: FICA wages minus traditional 401(k) or 403(b) deferrals. Roth 401(k) contributions do not reduce taxable wages for income tax purposes.
Show the FICA wage base and the income tax wage base as separate lines if your workforce carries both types of deductions. Employees and auditors appreciate the transparency.
What information must you never print on a stub?
Never print a full Social Security number on a pay stub. Mask it to the last four digits. Apply the same rule to bank account numbers for direct deposit references. This is a data-security baseline that also reflects what Massachusetts privacy law expects of employers handling personal information.
How does pay frequency affect the stub?
For hourly and non-exempt employees in Massachusetts, the Wage Act generally requires payment weekly or biweekly, within six days of the close of the pay period. Each pay period needs its own stub. The stub's pay-period dates (the day, month, and year of the period start and end) satisfy the statutory timing requirement and give employees a clear record to reconcile against any manual timekeeping.
The pay-period dates on the stub document this timing.
Straight answers
What fields does Massachusetts law require on a pay stub?
M.G.L. c.149 s.148 requires the employer name, employee name, the day, month, and year of the pay period, hours worked, the hourly rate of pay, and all deductions. In practice a compliant stub also shows gross pay, each tax withheld with a year-to-date column, and net pay.
Does federal law require employers to give employees pay stubs?
No. The federal Fair Labor Standards Act (29 CFR 516) requires employers to keep payroll records, but it does not require handing a stub to the employee. Massachusetts supplies that mandate through M.G.L. c.149 s.148.
What Massachusetts taxes belong on a pay stub?
Massachusetts income tax withheld at the flat 5.0% rate, and the employee share of MA Paid Family and Medical Leave (MA PFML). MA unemployment (SUI/SUTA) is employer-paid only and does not appear as an employee deduction.
What is the MA PFML withholding rate for 2026?
For employers with 25 or more covered individuals, the total rate is 0.88%; the employee share is capped at 0.46% (0.28% medical plus 0.18% family). For smaller employers (under 25), the 0.46% is entirely employee-funded. MA PFML stops at the Social Security wage base ($184,500 for 2026).
Can I print a full Social Security number on a Massachusetts pay stub?
No. Never print a full SSN on a pay stub. Mask it to the last four digits. Apply the same rule to bank account numbers used for direct deposit.
Pay stubs, not payroll.
SimpleStub generates compliant pay stubs in minutes, with Federal, Massachusetts, and F-1 / FICA handling built in.
Figures reflect tax year 2026. SimpleStub is a document tool, not tax, accounting, or legal advice.