USA State Payroll Rates + Resources: State of Massachusetts: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Massachusetts.

Unemployment Insurance Reporting & Payments

All employers required to participate in the UI system (also referred to as a subject employer) must file an Employment and Wage Detail report and pay contributions online at Massachusetts Division of Unemployment Assistance each calendar quarter using the following schedule:

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

Once you submit your quarterly employment and wage detail report, UI Online will calculate your quarterly amount due.

Good to Know!

The Massachusetts 2021 taxable wage base is $15,000 and the new employer (non-construction) rate is 2.42%.