The federal government requires each state to implement a wage reporting system, a program which establishes a database of quarterly wages paid to all employees. This database is used to ensure the fairness of a host of programs, including unemployment insurance, veterans' services, public welfare and child support.

The Massachusetts wage reporting system is authorized by Massachusetts General Laws, Chapter 62E, and is administered by the Department of Unemployment Assistance (DUA). Employers, including employers who do not have unemployment tax obligations, must file their quarterly wage reports via DUA's QUEST system beginning in January 2010. Visit www.mass.gov/uima for more information.