There were no roll calls in the House and Senate last week.

This week, Beacon Hill Roll Call examines the salaries and other benefits received by state senators.

New higher $82,046 base salary for senators

The base salary for the state’s 40 state senators rose from $73,655 for the 2023-2024 session to $82,046 for the 2025-2026 session. That’s an 11.39% hike, which means an additional $8,391 per senator. The estimated price tag for the hikes is $335,640.

Gov. Maura Healey announced these hikes in January. Under state law, Legislative salaries are up for adjustment in January every two years, either up or down, under a 1998 constitutional amendment approved by a better than two-to-one margin by voters. It requires that every two years the salaries of the governor, the other five constitutional statewide officers and the state’s 40 senators be increased or decreased based on data from the U.S. Bureau of Economic Analysis that measures the quarterly change in salaries and wages.

It also requires that the same formula be used every two years to increase or decrease the stipends that all 40 senators receive for their service in Democratic or Republican leadership positions, as committee chairs or vice chairs and as the ranking Republican on some committees.

Senators’ base salaries were $46,410 when the voters approved the automatic pay adjustments in 1998. Since that time, the salaries have been increased every two years except for a $306 pay cut for the 2011-2012 session; an $1,100 pay cut for the 2013-2014 session; and a salary freeze for the 2015-2016 legislative session.

The new $82,046 salary means that the base Senate salary has been raised $35,636 or 76%, since the mandated salary adjustment became part of the state Constitution in 1998.

Extra pay for all 40 senators

All 40 senators receive an additional stipend, ranging from $30,207.04 to $119,631.81, above the $82,046 base salary, for their positions in the Democratic and Republican leadership, as committee chairs, vice chairs and the ranking Republican on some committees. The stipend is increased or decreased every two years based on data from the BEA that measures the quarterly change in salaries and wages.

Senate President Karen Spilka, D-Ashland, the top Democrat, earns the highest stipend of any senator: $119,631.81. Senate Minority Leader Bruce Tarr, R-Gloucester, the top Republican, earns an $89,723,85 stipend.

Supporters say legislators in these important positions should be appropriately compensated for their many added responsibilities and hard work. Critics say the base salary is sufficient and is eligible to be increased every two years.

Here are the top 10 senators who are paid the highest salaries, including the three categories of base pay, stipends and general expense pay allowance.

Sen. Karen Spilka, D-Ashland — $224,107.08

Sen. Michael Rodrigues, D-Westport — $216,929.17

Cynthia Creem, D-Newton — $216,630.09

Michael Barrett, D-Lexington — $201,676.12

Sal DiDomenico, D-Everett — $201,676.12

Joan Lovely, D-Salem — $201,676.12

William Brownsberger, D-Belmont — $201,676.11

Cynthia Friedman, D-Arlington — $194,199.13

Sen. Bruce Tarr, R-Gloucester — $194,199.12

Sen. Julian Cyr, D-Truro — $186,722.15

The senators who receive the lowest salary of $134,682.32 are Sens. Michael Brady, D-Brockton; William Driscoll, D-Milton; Patricia Jehlen, D-Somerville; John Keenan, D-Quincy; Robyn Kennedy, D-Worcester; Liz Miranda, D-Boston; Michael Moore, D-Millbury; and Pavel Payano, D-Lawrence.

$22,430.96 or $29,907.95 for general expenses

Each senator also receives an annual general expense pay allowance of $22,430.96 for members who live within a 50-mile radius of the State House and $29,907.95 for those who are located outside of that radius.

This separate, flat rate expense allowance is taxable as income. It is designed to pay for some of the costs of senators’ district offices and other expenses, including contributions to local civic groups and the printing and mailing of newsletters. Senators are not required to submit an accounting of how they spend the money. They are allowed to deduct any expenses, permitted under federal law, from their gross income on their federal and state tax return.

Parking spaces

Legislators are entitled to a parking space inside the State House garage or at the nearby McCormack State Office Building. For 2025, the first $325 in monthly value of the space is a tax-free benefit under federal and state guidelines that applies to all public and private employees, not just state legislators. Any value of the space above this amount is treated as taxable income.

The value of the parking spaces in 2025 was determined by the Division of Capital Asset Management and Maintenance to be $477 per month. Based on that figure, legislators would be taxed on the excess $152 monthly by the IRS and the state.

Health insurance

Senators are eligible to choose from 11 health insurance plans offered by the state’s Group Insurance Commission, which manages the plans for 259,929 individuals — current and retired state workers, as well as certain municipal workers, and their dependents.

Senators elected on or before July 1, 2003, pay 20% of the total premium and the state pays 80%. Those elected to their first term on or after July 1, 2003 pay 25% while the state picks up 75%. State and federal privacy regulations protect this information and it is not possible to obtain records about which plans individual legislators have purchased.

The out-of-pocket monthly premiums paid by senators for family plans range from $369.98 to $655.62 per month. For individual plans, they pay from $149.82 to $300.64 per month.

Life insurance

Senators who purchase a health insurance policy from the state are also required to buy the state’s basic $5,000 life insurance policy. The costs for employees are based on age and whether the employee is a smoker or non-smoker. They range from 4 cents to $2.49 per month. The same 20/80 25/75 formula used for health insurance also applies to this life insurance. Senators also have the option to buy additional life insurance with a value of up to eight times their salary — up to a maximum of $1.5 million. The entire premium for the optional insurance is paid by the senator.

Long-term disability and health care spending account

Senators also have the option to open a Health Care Spending Account (HCSA) and Dependent Care Assistance Program (DCAP), and to buy long-term disability insurance. The HCSA allows senators to set aside funds to pay for out-of-pocket health care expenses with before-tax dollars while the DCAP allows them to set aside funds to pay for certain dependent care expenses with before-tax dollars. This participation reduces their federal and state income taxes. The entire premium for long-term disability is paid by senators.

Dental and vision insurances

Senators are eligible to choose one of two dental/vision insurance plans. Current monthly employee premium costs paid by senators for family plans range from $15.16 to $20.52, while individual plans range from $4.91 to $6.64. All senators pay 15% of the premium and the state pays 85%.

No tax breaks for senators who live 50 miles from the State House

For many years until recently, senators who lived more than 50 miles from the State House were eligible for a special federal tax break. A 1981 federal law allowed them to write off a daily expense allowance when filing their federal income tax return. The complicated system determined a daily amount, ostensibly for meals, lodging and other expenses incurred in the course of their jobs, which can be deducted for every “legislative day.”

Under the Massachusetts Legislature’s system and schedule, every day of the year qualifies as a legislative day. The Legislature does not formally “prorogue” (end an annual session) until the next annual session begins. This allowed senators to take the deduction for all 365 days regardless of whether the Legislature is actually meeting or not. Senators did not even have to travel to the State House to qualify for the daily deduction.

The amount of the deduction was based on the federal per diem for Massachusetts. It varied from year to year. The daily per diem for senators for fiscal year 2023, the last year this deduction was allowed, varied in different parts of the state and was seasonal. It ranged from $98 per day to $459 per day or between $35,770 and $167,535 annually.

Beacon Hill Roll Call’s research indicated that in fiscal year 2023, 11 of the state’s 40 senators lived more than 50 miles from the State House, qualified for this deduction and were eligible to pay a reduced or no federal income tax on their legislative salaries.

Senators no longer eligible for per diems

Legislators are no longer entitled to collect “per diems” to reimburse them for mileage, meals and lodging expenses for travel from their home to the State House. These reimbursements were discontinued in 2017. They were not taxable income and ranged from $10 per day for legislators who reside in the greater Boston area to $82 for western Massachusetts lawmakers and $100 for those in Nantucket.

Total salary for senators

Here is the total annual salary for local senators, including the three categories of base pay, stipends and general expense pay allowance.

Sen. Joanne Comerford — $179,245.16

Sen. Paul Mark — $142,159.30

Also up on Beacon HillAffordable Homes Commissions

The Accessible Housing Commission, Extremely Low-Income Housing Commission and Senior Housing Commission, all created by the Affordable Homes Act recently signed into law by Gov. Maura Healey, have begun working to address the housing challenges of people with accessibility needs, extremely low-income residents and people with accessibility needs.

Massachusetts’ first comprehensive statewide housing plan, A Home for Everyone, has identified 222,000 homes that need to be built to end the housing crisis in the state.

“The housing crisis has impacted everyone in one way or another, but for some, finding housing that fits their needs is exceptionally challenging,” said Ed Augustus, secretary of the Executive Office of Housing and Livable Communities. “These commissions are tasked with identifying those challenges and providing concrete recommendations and strategies to ensure everyone in Massachusetts — particularly seniors, residents on extremely low incomes and people with accessibility needs — can access the safe, affordable and dignified housing they need.”

Non-legislative redistricting commission (S 6)

The Election Laws Committee held a hearing on a proposed constitutional amendment that would create a non-legislative redistricting commission to replace the current commission made up exclusively of state legislators. The commission, like the current commission, would be responsible for creating congressional districts, 160 representative districts, 40 senatorial districts and eight councilor districts every 10 years based on the national census.

The proposed commission would include a dean or professor of law, political science or government from a Massachusetts college, appointed by the governor; a retired judge, appointed by the attorney general; and an expert in civil rights law, appointed by the secretary of state. The other four members would be chosen by the above three members from a list of candidates nominated by the House speaker, House minority leader, Senate president and Senate minority leader.

Supporters of the proposed commission say the Legislature has abused its redistricting power and often gerrymandered districts to protect incumbents. They said this antiquated, partisan system allows the majority party to control the process and permits “legislators to choose their voters.” They noted that the idea of an independent commission has been endorsed in the past by the League of Women Voters, Common Cause and former Govs. Michael Dukakis, Mitt Romney and Deval Patrick.

“The measure strengthens transparency and objectivity in the redistricting process by prohibiting recent elected officials from serving and by including public comment periods and reporting requirements,” said amendment sponsor Sen. Jamie Eldridge, D-Marlborough. “By adopting best practices already used in other states, this reform ensures that Massachusetts moves toward a fairer and nonpartisan redistricting process.”

Opponents of the commission say elected members of the Legislature, who are accountable to the voters, should be responsible for the important job of redistricting. They said the task should not be undertaken by an appointed commission with unknown members who would not have direct accountability. They cited studies showing that these so-called “independent” redistricting commissions are no more or less independent than commissions established by Legislatures.