Last updated: 2025 BLS data · Page refreshed:
How much does a First-Line Supervisors of Correctional Officers actually take home in Massachusetts?
5.0% flat rate — 26.9% effective total tax rateData: BLS OEWS 2025 + IRS/State Tax Brackets 2024 • Updated 2026-05-19
Detailed line-by-line tax calculation for a First-Line Supervisors of Correctional Officers earning $105,930 in Massachusetts (single filer, standard deduction).
| Tax Component | Annual Amount | Effective Rate |
|---|---|---|
| Gross Salary (Median) | $105,930 | — |
| Federal Income Tax | -$15,145 | 14.3% |
| Massachusetts State Income Tax | -$5,296 | 5.0% |
| Social Security (OASDI) | -$6,567 | 6.2% |
| Medicare | -$1,535 | 1.5% |
| Total Taxes | -$28,545 | 26.9% |
| Take-Home Pay | $77,384 | 73.1% |
Take-home pay varies significantly across experience levels. Here is the after-tax breakdown for each salary percentile of First-Line Supervisors of Correctional Officers in Massachusetts.
| Percentile | Gross Salary | Total Taxes | Take-Home Pay | Tax Rate |
|---|---|---|---|---|
| 10th Percentile (P10) | $83,050 | -$20,617 | $62,432 | 24.8% |
| 25th Percentile (P25) | $95,500 | -$24,931 | $70,568 | 26.1% |
| Median (P50) | $105,930 | -$28,545 | $77,384 | 26.9% |
| 75th Percentile (P75) | $115,300 | -$31,795 | $83,504 | 27.6% |
| 90th Percentile (P90) | $127,950 | -$36,432 | $91,517 | 28.5% |
After federal income tax ($15,145), state tax ($5,296), and FICA ($8,103), a First-Line Supervisors of Correctional Officers in Massachusetts takes home $77,384 per year — or $6,448 per month. The effective tax rate of 26.9% is moderate compared to the national range.
A First-Line Supervisors of Correctional Officers in Massachusetts loses 26.9% of gross pay to taxes — higher than the ~25% national midpoint. Of the $105,930 gross, $77,384 lands in the paycheck after federal ($15,146), state ($5,296), and FICA ($8,104) withholding.
Massachusetts applies a flat state income tax — every dollar of wage income is taxed at the same rate. For this First-Line Supervisors of Correctional Officers salary that contributes $5,296 to the 5.0% effective state-tax burden.
Federal tax on this First-Line Supervisors of Correctional Officers salary is $15,146 (53%), but combined state ($5,296, 19%) + FICA ($8,104, 28%) make up the other 47% of the bill.
Moving this same First-Line Supervisors of Correctional Officers salary to a zero-state-tax state would yield around $82,681 net — a gain of $5,296 (6.8%) per year versus Massachusetts.
For First-Line Supervisors of Correctional Officers after-tax pay, Massachusetts ranks #7 of 49 states — top quartile. High gross wages or low state-tax burden (or both) drive the strong ranking.
Translated into paycheck cadences, $77,384 net/year works out to $6,449/month or $2,976/bi-weekly for this First-Line Supervisors of Correctional Officers in Massachusetts — the numbers that actually hit a checking account after every deduction.
Where does a First-Line Supervisors of Correctional Officers keep the most of their paycheck? Top 10 states ranked by after-tax take-home pay.
Massachusetts ranks #7 out of 49 states for First-Line Supervisors of Correctional Officers after-tax take-home pay.
A First-Line Supervisors of Correctional Officers in Massachusetts earning a median salary of $105,930 will take home approximately $77,384 per year after federal income tax ($15,145), state income tax ($5,296), and FICA ($8,103). That is $6,448 per month or $2,976 per bi-weekly paycheck.
The effective total tax rate for a First-Line Supervisors of Correctional Officers in Massachusetts is 26.9%, broken down as: federal income tax 14.3%, Massachusetts state tax 5.0%, and FICA (Social Security + Medicare) 7.7%. This assumes a single filer with the standard deduction for 2024.
Massachusetts has a 5.0% flat rate. On a First-Line Supervisors of Correctional Officers's median salary of $105,930, the state income tax amounts to $5,296 per year, which is an effective state rate of 5.0%.
After all taxes, a First-Line Supervisors of Correctional Officers in Massachusetts takes home approximately $6,448 per month, or about $37.20 per hour (based on a standard 2,080-hour work year). These figures assume a single filer, standard deduction, and no additional pre-tax deductions.
We start with the 2025 BLS median salary of $105,930 for First-Line Supervisors of Correctional Officers in Massachusetts, then subtract: federal income tax using 2024 IRS brackets ($14,600 standard deduction), Massachusetts state income tax (5.0% flat rate), Social Security (6.2% up to $168,600), and Medicare (1.45%). The result — $77,384/yr — does not include local taxes, pre-tax deductions (401k, HSA), or tax credits.
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This estimate assumes a single filer using the 2024 standard deduction ($14,600), with W-2 employment income only. It does not account for: itemized deductions, tax credits (e.g. earned income credit, child tax credit), local/city taxes, pre-tax contributions (401k, HSA, FSA), self-employment tax, or additional income sources. Actual take-home pay may differ. Consult a tax professional for personalized advice.
Our Methodology · Data Sources · Salary: BLS OEWS · Tax: IRS + State DOR