Massachusetts
bonus tax calculator.

Apply the Massachusetts supplemental worksheet with its high-income threshold and separate Paid Leave premium.

Your cash bonus

Gross bonus ($)

Regular gross already paid in this period ($)

Bonus payment date

Regular pay frequency

Federal methodFederal income tax was withheld from regular wages this or last year, and this bonus is separately identifiedFederal filing status

SS wages BEFORE regular pay and bonus ($)

Medicare wages BEFORE regular pay and bonus ($)

Earlier supplemental wages this year ($)

Federal prior wages exclude both the entered regular pay and bonus. Earlier supplemental wages include common-control employers. W-4 Step 2 is off, adjustments zero. No earlier bonus in this same pay period.

Massachusetts settings

The state method below is independent of the federal method.

Payroll-confirmed annualized ADJUSTED regular wages ($)

Earlier supplemental wages from THIS employer this year ($)

Employer retirement contribution attributable to bonus ($)

State leave wages BEFORE bonus, INCLUDING regular pay ($)

Actual employee leave share (%)

Additional income withholding on bonus ($)

Other incremental local / payroll deductions ($)

Adjusted regular wages are supplied from payroll’s Circular M supplemental worksheet, not ordinary annual gross salary. The separate Massachusetts field includes all earlier supplemental wages from this employer, including bonuses and commissions. Do not copy federal common-control totals if they include another payor.

Payroll supplied annualized regular wages AFTER the regular FICA/pension deduction and M-4 exemption factors. No HOH/blindness credits or M-4P pension certificate applies.Payroll confirmed public-plan coverage, the employee share and prior covered wages INCLUDING the entered regular pay. Gross includes any taxable employer-paid share and all required covered wage additions.Payroll confirmed all remaining deductions attributable to this bonus, including zero if none; no duplicated state/county/premium amountsI live and work in Massachusetts. This is a separately paid cash W-2 bonus AFTER the entered regular wages, in the same payroll period, with no earlier bonus that period. No pretax benefit deductions, state exemptions, stock awards, gross-up or cross-state wages apply.

State treatment of this bonus

The supported ordinary M-4 worksheet uses 5% and 9% portions based on adjusted annualized regular wages plus prior and current supplemental payments. It is not a blanket 5% tax.

A worked bonus example

In the official example, adjusted annualized regular wages of $941,600, no earlier bonus and a $350,000 bonus produce $24,854 income withholding.

When this estimate does not apply

Payroll must supply the adjusted regular-wage amount. HOH/blindness credits and M-4P pensions are excluded. Confirm employer retirement contributions included in Paid Leave wages.

Regular resident W-2 wages, separately paid cash bonus after the entered regular wages, in the same payroll period only. A bonus paid before those regular wages is not supported. No benefit changes, state exemptions, stock awards, gross-up, or earlier supplemental payment in that period. Federal assumptions are shown in the form. Withholding is a payment toward tax, not the final tax bill.

Sources and related tools

Reviewed August 31, 2026. Calculate regular Massachusetts pay · Federal bonus methods · Coverage and methodology