Massachusetts Wage Garnishment: The Four Tests and Examples

Massachusetts wage garnishment limits are set by four calculations that run at the same time, and your employer must withhold only the smallest result. Two of the tests come from federal law and use your disposable earnings. Two come from Massachusetts law and use your gross wages. Whichever formula leaves you with the most money wins, which is why workers in Massachusetts typically keep more of their paycheck than the federal floor alone would guarantee.¹

To run the numbers, you need two figures from your weekly pay stub: gross wages and disposable earnings.

Gross Wages vs. Disposable Earnings

Gross wages are your total earnings before any deductions — regular pay, overtime, commissions, and nondiscretionary bonuses. It’s the top-line number on your stub.

Disposable earnings are what remains after subtracting only the withholdings your employer is legally required to take out: federal income tax, state income tax, Social Security, Medicare, and any state-mandated retirement contribution.² Voluntary deductions do not count. 401(k) contributions, private health insurance premiums, and union dues stay in the disposable earnings figure even if your employer withholds them. If your net pay reflects those voluntary deductions, add them back to find disposable earnings.³

Disposable earnings are always lower than gross wages, and each number feeds a different pair of tests. Mix them up and the answer will be wrong.

The Four Tests

Massachusetts courts use a worksheet that runs all four calculations side by side. The maximum garnishment for a consumer debt is the lowest positive result. If any test produces zero or a negative number, no garnishment is allowed under that test, and if any test drops the total to zero, nothing can be withheld that week.³

Federal Test 1: 25% of Disposable Earnings

Multiply weekly disposable earnings by 0.25. That’s the federal cap on ordinary garnishments.⁴

Federal Test 2: Disposable Earnings Minus $217.50

Subtract $217.50 from weekly disposable earnings. That floor is 30 times the federal minimum wage of $7.25 per hour. A zero or negative result means no garnishment under this test.⁴

Massachusetts Test 3: 15% of Gross Wages

Multiply weekly gross wages by 0.15. Massachusetts law exempts at least 85% of gross wages from attachment, and this test is often the binding limit for workers earning above roughly $880 per week in gross pay.⁵

Massachusetts Test 4: Gross Wages Minus $750

Subtract $750 from weekly gross wages. That floor is 50 times the Massachusetts minimum wage of $15.00 per hour. A zero or negative result means no garnishment. This test fully protects workers whose gross pay is $750 per week or less.⁵

Worked Examples

The examples below show which test controls at different income levels. The bolded line is the binding limit.

$700 Gross, $560 Disposable

Federal Test 1: $560 × 25% = $140
Federal Test 2: $560 − $217.50 = $342.50
MA Test 3: $700 × 15% = $105
MA Test 4: $700 − $750 = −$50 → $0

Because gross pay is below the $750 state floor, no garnishment happens at all. The creditor gets nothing that week.

$850 Gross, $680 Disposable

Federal Test 1: $680 × 25% = $170
Federal Test 2: $680 − $217.50 = $462.50
MA Test 3: $850 × 15% = $127.50
MA Test 4: $850 − $750 = $100

For workers earning between $750 and about $882 gross per week, the $750 floor usually produces the smallest number. The crossover point is around $882, where 85% of gross equals exactly $750.

$1,000 Gross, $800 Disposable

Federal Test 1: $800 × 25% = $200
Federal Test 2: $800 − $217.50 = $582.50
MA Test 3: $1,000 × 15% = $150
MA Test 4: $1,000 − $750 = $250

The federal formula would allow $200, but the Massachusetts 15%-of-gross rule caps withholding at $150.

$1,500 Gross, $1,100 Disposable

Federal Test 1: $1,100 × 25% = $275
Federal Test 2: $1,100 − $217.50 = $882.50
MA Test 3: $1,500 × 15% = $225
MA Test 4: $1,500 − $750 = $750

At higher incomes the 15% test almost always wins, because it grows more slowly than the federal 25% test.

If You’re Not Paid Weekly

The percentage tests (25% of disposable and 15% of gross) scale automatically with whatever total appears on your stub. The dollar floors don’t, so use the multiple that matches your pay frequency.⁴

Biweekly: federal floor $435.00, Massachusetts floor $1,500.00
Semi-monthly: federal floor $471.25, Massachusetts floor $1,625.00
Monthly: federal floor $942.50, Massachusetts floor $3,250.00

Run the four tests the same way, just with the correct floors for the period.

Child Support, Taxes, and Student Loans Are Different

The four-part calculation applies to ordinary consumer debts. Several categories of debt fall outside it, and the caps are much higher.

Child support and alimony. Massachusetts carves support orders out of the state formula and applies federal support-order limits based on disposable earnings.⁵ The percentages are:

50% if you support a current spouse or other children
55% if you support a current spouse or other children and are more than 12 weeks behind
60% if you do not support a current spouse or other children
65% if you do not support a current spouse or other children and are more than 12 weeks behind

There is no $750 gross-wage floor for support orders.⁶ A worker earning $1,000 in weekly disposable income with no current dependents could see up to $600 withheld for child support.

Tax debts. The IRS calculates its wage levy from your filing status, dependents, and the standard deduction rather than a flat percentage. The Massachusetts Department of Revenue can also levy wages for state tax debt, and the levy stays in effect until the liability is paid or DOR releases it. If you receive a Notice of Levy on Wages, Salary and Other Income from DOR, you typically have 10 days before automated collection begins.⁷

Federal student loans. Defaulted federal student loans can be collected through administrative wage garnishment at up to 15% of disposable earnings without a court order.⁸ The U.S. Department of Education has delayed the restart of involuntary collections, including administrative wage garnishment, as of its most recent announcement, so check the Department’s current status before assuming a student loan garnishment is active.⁹

Multiple Garnishments

Having more than one order does not let an employer stack withholdings past the caps. The total across all orders is still bound by the four tests. What changes is the order in which creditors get paid. The general rule is first in time, first in right: whichever order arrived at the payroll office first gets paid first.¹⁰

Certain debts jump the line. A Chapter 13 bankruptcy order takes top priority unless an IRS tax levy was already in place before the bankruptcy filing. IRS levies and child support orders sit at equal priority, with the earlier-filed order winning. If a bankruptcy order requires it, most other garnishments pause until the trustee gives further instructions; child support may continue during bankruptcy if the trustee directs it.¹⁰

Can You Be Fired Over a Garnishment?

Federal law bars an employer from firing you because your wages are being garnished for a single debt. Violating the rule is a criminal offense punishable by a fine of up to $1,000, imprisonment for up to one year, or both.¹¹

The protection covers one debt only. If two or more separate creditors are garnishing you at the same time, the federal shield no longer applies, and your employer could legally terminate you over the added administrative burden. Massachusetts does not have a separate statute expanding this coverage beyond the federal baseline.¹

Challenging a Wage Attachment

Massachusetts uses trustee process for wage attachments, and you can push back. Under Massachusetts Rule of Civil Procedure 4.2, you can file a motion to dissolve or modify the attachment with at least two days’ notice to the creditor. At the hearing the creditor carries the burden of justifying the attachment, not you.¹² Common grounds include:

Incorrect calculation. If your employer is withholding more than the four-part formula allows, ask the court to correct the amount.
Exempt income. Social Security benefits and some pension payments are exempt from attachment under federal or state law.
Financial hardship. Evidence that the garnishment prevents you from covering basic necessities can support a modification.
Procedural defects. Massachusetts requires that a claim be reduced to judgment before wages can be attached, and improper service can also invalidate the order.¹²

Bankruptcy is the strongest tool for stopping an active garnishment. Filing a petition triggers an automatic stay under federal law that halts most collection actions, including wage garnishments, and your employer must stop withholding once notified.¹³ The stay lasts until the case is discharged or closed, roughly three to six months in a Chapter 7 case or three to five years in a Chapter 13 repayment plan. If you have filed for bankruptcy before, the stay may be shortened or eliminated.

1
U.S. Department of Labor. Fact Sheet 30 – Wage Garnishment Protections of the Consumer Credit Protection Act
2
Office of the Law Revision Counsel. 15 USC 1672 – Definitions
3
Mass.gov. Worksheet for Computing Amount of Wages Exempt from Attachment, Execution, and Payment Orders
4
Office of the Law Revision Counsel. 15 USC 1673 – Restriction on Garnishment
5
General Court of Massachusetts. Massachusetts General Laws Chapter 246 Section 28
6
Mass.gov. Learn About Withholding Income for Child Support as an Employer
7
Mass.gov. Frequently Asked Questions Regarding DOR Collections
8
Federal Student Aid. Federal Student Aid – What Is Wage Garnishment
9
U.S. Department of Education. U.S. Department of Education Delays Involuntary Collections Amid Ongoing Student Loan Repayment Improvements
10
Massachusetts Comptroller. Wage Garnishments Policy
11
Office of the Law Revision Counsel. 15 USC 1674 – Restriction on Discharge from Employment by Reason of Garnishment
12
Mass.gov. Civil Procedure Rule 4.2 – Trustee Process
13
Office of the Law Revision Counsel. 11 USC 362 – Automatic Stay