Terms of use.

Effective October 28, 2026

This website is published by Commonwealth Regulatory & Fiscal Policy Forum Inc.. It provides educational policy research, commentary and planning tools for readers interested in Massachusetts enterprise and public finance.

Research and professional decisions

Material on this site is general information, not individualized tax, legal, investment, credit or accounting advice. Reading a briefing or emailing the Forum does not create a professional adviser-client relationship. Verify applicable requirements and consult qualified advisers before acting on a particular matter.

Calculator scope

The employer-cost calculator is a selected-cost scenario model for 2026. Its “effective tax wedge” includes the modeled value of compliance time and does not represent every tax, fee or employment cost. Rates, wage caps, coverage, approved private plans, actual wages and utility charges can differ. The methodology explains assumptions and exclusions; official notices and governing rules take priority.

Results are estimates, provided without a guarantee of accuracy for a particular enterprise. A CSV export records a scenario, not a tax filing, compliance determination, invoice or funding commitment.

Sources, proposals and corrections

Public-source references support the specific statements for which they are cited. A link does not imply endorsement by the issuing authority. Policy recommendations are proposals, and hypothetical examples do not describe an observed business or municipality. Source records can change after publication; send corrections to research@diehlforsenate.com.

Use of this publication

You may link to a page and quote reasonable excerpts with attribution. Contact policy@diehlforsenate.com to discuss substantial republication of original Forum material. Public documents and other third-party material remain subject to their own applicable rights.

Do not interfere with the website, misrepresent the source of its work or send confidential records without a separate, appropriate arrangement. The site is provided as available. To the extent permitted by applicable law, the Forum does not warrant uninterrupted availability or accept liability for losses arising from reliance on general research or tool estimates. Nothing here removes rights or liabilities that applicable law does not allow to be excluded.

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