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Withholding Tax

Massachusetts employers are responsible to withhold tax to pay their employees’ personal income taxes.


Withholding is when income tax is withheld from wages by employers to pay employees’ personal income taxes.

An employer is required by law to withhold Massachusetts personal income tax from the wages of:

  • Residents for services performed in Massachusetts and out of state
  • Nonresidents for services performed in Massachusetts.

An employee is anyone who works for another person or organization.

An employer is an entity for whom an individual performs a service as an employee.

An employer may be an:

  • Individual
  • Corporation
  • Partnership
  • Estate
  • Trust
  • Association
  • Joint venture or
  • Other unincorporated religious, charitable, and social organizations.

Employers must register to collect Massachusetts withholding taxes online with MassTaxConnect.

Employers and employees can calculate withholding tax with Circular M: Massachusetts Income Tax Withholding Tables.

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