Remuneration

Massachusetts - Unemployment and Paid Family Leave Remuneration Change [January 1, 2026]

Massachusetts - A Remuneration change from Non-Taxable to Taxable has been made for the following categories and benefit codes, 401k (P001) and 401k Military Makeup (P065) effective January 1, 2026. GPTCI-86937

TaxName	Jurisdiction Code	Category Code	Category Name	Remuneration Description	REM Code	Current Employer Taxation Method	New Employer Taxation Method
Massachusetts - Family Leave - Employee	00250000	087	EFLI	401kPlan	P001	NTxbl	Txbl
Massachusetts - Family Leave Voluntary/Private - Employee	00250000	088	EFLV	401kPlan	P001	NTxbl	Txbl
Massachusetts - Medical Leave - Employer	00250000	100	MLIR	401kPlan	P001	NTxbl	Txbl
Massachusetts - Medical Leave Voluntary/Private - Employer	00250000	101	MLVR	401kPlan	P001	NTxbl	Txbl
Massachusetts - Medical Leave - Employee	00250000	104	EMLI	401kPlan	P001	NTxbl	Txbl
Massachusetts - Medical Leave Voluntary/Private - Employee	00250000	105	EMLV	401kPlan	P001	NTxbl	Txbl
Massachusetts - Paid Family Leave - Employer	00250000	106	PFLR	401kPlan	P001	NTxbl	Txbl
Massachusetts - Paid Family Leave Voluntary/Private - Employer	00250000	107	PFVR	401kPlan	P001	NTxbl	Txbl
Massachusetts State - Employer Unemployment Tax	00250000	010	UTER	401kPlan	P001	NTxbl	Txbl
Massachusetts State - Er Medical Asst Contribution Tax	00250000	092	EMAC	401kPlan	P001	NTxbl	Txbl
Massachusetts State - Debt Repayment Tax	00250000	011	FCRT	401kPlan	P001	NTxbl	Txbl
Massachusetts - Family Leave - Employee	00250000	087	EFLI	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Family Leave Voluntary/Private - Employee	00250000	088	EFLV	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Medical Leave - Employer	00250000	100	MLIR	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Medical Leave Voluntary/Private - Employer	00250000	101	MLVR	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Medical Leave - Employee	00250000	104	EMLI	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Medical Leave Voluntary/Private - Employee	00250000	105	EMLV	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Paid Family Leave - Employer	00250000	106	PFLR	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts - Paid Family Leave Voluntary/Private - Employer	00250000	107	PFVR	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts State - Employer Unemployment Tax	00250000	010	UTER	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts State - Er Medical Asst Contribution Tax	00250000	092	EMAC	401kMilitaryMakeup	P065	NTxbl	Txbl
Massachusetts State - Debt Repayment Tax	00250000	011	FCRT	401kMilitaryMakeup	P066	NTxbl	Txbl

Income Tax Not Calculating To Super Catch Up Limit When Employee has 401k Catchup + Roth, but no Pretax 401k

When an employee is 60, has a Roth deduction and a 401k Catch up but does not have 401k pretax, the tax Exemption for 401K Catch-up was stopping at $7500 and not adding in the Super Catch amount for 60-63 aged employees. This has been corrected with this amendment. GPTCI-85888