Please follow the steps below to register with the Massachusetts Division of Unemployment Assistance to pay withholding and enter wage details previously paid and submitted to the Massachusetts Department of Revenue.

  1. Select the icon at the URL http://www.mass.gov/uima for Employer Login.
  2. Select the option for Employer Registration.
  3. As a religious organization not subject to unemployment insurance:
    1. Answer " Yes" to the question "Does this employer have workers that are exempt under Section 6 of MGL 151A (since the question refers to organizations that are not subject to unemployment insurance)".
    2. Answer " No" to the question "During the calendar year or the preceding four calendar years, was there any calendar quarter in which you paid wages of at least $1,500 for services in employment (since the question refers to organizations that are subject to unemployment insurance and you are not)?" *
    3. Answer " No" to the question "During the current calendar year or the preceding four calendar years, was there was any year in which you employed 1 or more individuals to perform services in employment for at least 13 weeks (whether or not consecutive)?"*

* You are answering "NO" to these questions because your wage and employment information is exempt under MGL 151A Sec. 6

  1. Answer " Yes" to the question "Do you hold an exemption from federal income taxes as a non-profit organization described under section 501©(3) of the Internal Revenue code (since the question refers to organizations that are subject to unemployment insurance and you are not)?"
  2. To assign a NAICS code, religious organizations should choose 813110 which is gotten to by first selecting 81, then 3, then 1, then 1, then 0.


If you are a non-profit 501c3

Answer YES to the question: Do you hold an exemption from federal income taxes as a non-profit organization described under section 501c3 of the Internal Revenue code.

Please note - exemption from federal income taxes does not exempt you from state unemployment taxes.