Employee Cost: Idaho vs Massachusetts (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Massachusetts saves $161/employee/year

$66,110 in Idaho vs $65,949 in Massachusetts

Idaho

$66,110

1.1x salary

Massachusetts

$65,949

1.1x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component ID MA Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $848 $345 +$503
Workers' Compensation $630 $768 -$138
State-Mandated Insurance $0 $204 -$204
Total Employer Cost $66,110 $65,949 +$161

Tax Rate Comparison

Rate Idaho Massachusetts
SUTA Rate Range 0.73% – 5.27% 0.56% – 8.4%
SUTA Typical Rate 1.7% 2.3%
SUTA Wage Base $49,900 $15,000
Workers' Comp Rate 1.05% 1.28%
State Income Tax Yes Yes
Paid Family Leave Not required 0.34%

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Massachusetts over Idaho saves $161 per employee per year in employer-side payroll costs alone. For a team of 10, that's $1,613 annually.

The biggest difference comes from SUTA (state unemployment tax) — Idaho charges 1.7% vs Massachusetts's 2.3%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary ID Total MA Total Difference
$30,000 $33,162 $33,168 -$6
$40,000 $44,202 $44,095 +$107
$50,000 $55,240 $55,022 +$218
$60,000 $66,110 $65,949 +$161
$75,000 $82,415 $82,340 +$76
$100,000 $109,590 $109,657 -$67
$125,000 $136,765 $136,975 -$209
$150,000 $163,940 $164,292 -$352

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of ID.

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