New employers who perform services in Massachusetts are liable to pay Massachusetts Unemployment Insurance contributions once they reach the following applicable threshold requirements.

Domestic Employers: (services performed in the home such as a baby sitter, personal care attendant, housekeeper, gardener etc)

Cash remuneration of $1,000 or more in a calendar quarter

Agricultural Employers: (services performed on a farm including stock, dairy, poultry, fruit, fur bearing animals, nurseries, orchards, greenhouses and other similar structures that are used primarily for raising of agricultural and horticultural commodities)

Cash remuneration of $20,000 in a calendar quarter or employment of 10
or more individuals on some day in each of 20 calendar weeks, not
necessarily consecutive, in a
calendar year

Out of State Employers: (an employer organized outside of Massachusetts)

A Massachusetts payroll of $200 or more in a calendar quarter

Governmental Employers: (created by statute and are financially independent)

Liability begins on first date of payroll

All Other Massachusetts Employers:

Payment of wages of $1500 or more in a calendar quarter or employment
of one or more individuals on some day in each of 13 weeks, not
necessarily consecutive, in a calendar year