The rule.
State Income Tax Rate
5% flat (+4% surtax over surtax threshold)
Additional Payroll Deductions
No
Wage Garnishment Limit
15% of gross or 50 times fed min wage per week
Processing Fee Permitted
No additional fee
Additional Agency
No
Key Notes
MA garnishment limit: lesser of 15% of gross wages or 50× state minimum wage disposable; more protective than federal CCPA 25%/30× rule. Income tax: 5% flat + 4% surtax on income over indexed threshold. TY 2025 surtax threshold $1,083,150; TY 2026 threshold pending DOR publication. 'Fair Share Amendment' (2022 ballot).
MA garnishment limit: lesser of 15% of gross wages or 50× state minimum wage disposable; more protective than federal CCPA 25%/30× rule. Income tax: 5% flat + 4% surtax on income over indexed threshold. TY 2025 surtax threshold $1,083,150; TY 2026 threshold pending DOR publication. 'Fair Share Amendment' (2022 ballot).
Last verified: June 2026.
What's in the Payroll Tax & Wage Garnishment workbook
What's in the workbook
Payroll Tax & Garnishment — every state covered. Visible items show the chapters; locked items reveal the structural depth.
- ✓State Reference
- ✓Compliance Checklist
- ✓Monthly Updates
- 🔒Initial Assessment
- 🔒Garnishment Processing
- 🔒Recordkeeping
$39
Payroll Tax & Wage Garnishment — instant download, Excel + Google Sheets, free monthly updates for life.
Join the waitlist →