How do I register for a UI Self Service Employer Account? [D1]

What wages do I need to report?

When do I need to report the wages I paid my employees?

What reports am I required to submit?

How do I submit my quarterly wage and employment detail report?

How do I correct an error on an employment and wage detail report that I have already submitted?

How do I submit required employment and wage detail reports?

Where can I view a quarterly breakdown of the UI contributions wages?

Where can I view a list of the benefits charged to my account?


Question: How do I register my business in order to file Employment and Wage Detail?

Answer: Employers can register their business through the Commonwealth of Massachusetts's Unemployment Insurance Employer Self-Service System available online at mass.gov/uima click on Employer Login. For additional information on establishing an employer account, refer to the Registration section of the online Employer Self-Service System User Guide

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Employment and Wage detail: reporting unit - Wage detail

Question: What wages do I need to report?

Answer: All salary/wages paid to employees in commonwealth during calendar year on a quarterly basis.

Additional information regarding reportable wages can also be found in the Employer Self-Service System User Guide

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Question: When do I need to report the wages I paid my employees?

Answer: All employers are required to file an employment and wage detail report after the end of each calendar quarter, listing all wages paid during the quarter. The total wages paid by the employer are used to compute the Unemployment Insurance contributions, Unemployment Health Insurance contributions, Workforce Training Fund Contribution. Wage reporting is also used by the Massachusetts Department of Revenue for withholding purposes.

This information must be filed after the end of each quarter until the business is sold, transferred , discontinued, or until the employer no longer meets the Commonwealth of Massachusetts UI contributions liability requirements, even if no wages were paid in the calendar quarter. Contributions are calculated at a rate assigned at the beginning of each calendar year, based on the employer's employment experience record. The employment and wage detail report and payment are due on the last day of the month following the end of each calendar quarter. Reports and payments must be received and accepted on or before the due date to be considered timely. (Q1) Jan Feb Mar due April 30; (Q2) Apr May Jun due July 31; (Q3) Jul Aug Sept due Oct31; (Q4) Oct Nov Dec due Jan 31).

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Question: What reports am I required to submit?

Answer: The Employment and Wage Detail report is used to report the wages paid to each employee during the quarter. The completion of the Employment and Wage detail report is a required filing for all employers that are doing business in the State of Massachusetts both UI liable and non-UI liable. Non-profit employers and governmental units that have chosen to finance Unemployment Insurance as a reimbursable employer must also file an Employment and Wage Detail report following the end of each quarter.

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Question: How do I submit my quarterly employment and wage detail report?

Answer: Employers will submit their employment and wage detail report and applicable payments electronically using the UI Online Employer Self-Service System - mass.gov/uima. For step-by-step instructions, reference the Employment and Wage Detail Reporting section of the Employer Self-Service System User Guide

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Question: How do I correct an error on an employment and wage detail report that has have been previously submitted?

Answer: Adjustments of prior reports can be reported via the UI Online self-service system at - mass.gov/uima

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Question: Where can I view a quarterly breakdown of the UI wages subject to contributions?

Answer: You can view wage data in your online account. Select Employment and Wage Detail Reporting from your account menu, then select View History and click the link at the bottom of the following screen to view quarterly wages, contributions, and surcharges. Currently the first $14,000 paid to each employee is subject to contributions in the calendar year.

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Question: Where can I view a list of the benefits charged to my account?

Answer: You can find detailed benefits paid charge information when you log into your UI online Self service account at mass.gov/uima. Select Benefits Paid Charge Activities from your account left navigation menu. You will find links to several screens that display benefits paid charge information by individual, by calendar month/quarter and by fiscal year.

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