Understanding Unemployment Insurance

Unemployment insurance (UI) provides benefits to Massachusetts workers who are unemployed through no fault of their own. Massachusetts state unemployment taxes (SUTA) are used to provide temporary assistance to these workers. Learn about the Massachusetts Unemployment Insurance Law and the state's Unemployment Insurance (UI) program in this section of the Labor and Workforce Development website. You'll also find information about filing UI contributions, Unemployment Health Insurance (UHI), the Medical Security Program, the employer Fair Share Contribution (FSC), and more.

Unemployment Insurance FAQs for employers and businesses


Hiring and training funding and support


Health insurance resources for employers

Here you'll find resources to help you navigate your responsibilities as an employer under Massachusetts health care regulations.


Workers' compensation insurance

If you have one or more employees, or your business is a corporation, you must have workers' compensation insurance before your employees start work.

IRS Retirement Plans Navigator

Help your employees plan ahead. There are lots of benefits for you and your employees in setting up a retirement plan. Get information on common retirement plan options to help you choose a plan right for your business. If you already have a retirement plan, get information on maintaining that plan and correcting common plan errors.

Commuting options, tools and programs for employers

Are your employees stuck in traffic? MassRides can help increase productivity and save costs for you and your employees. Find tools and programs designed to improve the commute, including carpooling, vanpooling, teleworking, flextime schedules, and more. Learn how partnering with MassRIDES can help get your employees moving smarter.

Layoffs, firings and resignations

Whatever the reason employment ends, help is available to smooth the transition for both employers and employees. Find information here on the unemployment notification pamphlet, Rapid Response to layoffs and closings, and other services and programs.


QUEST: File quarterly employment and wages with DUA online

The Division of Unemployment Assistance (DUA) administers the Unemployment Insurance program. The DUA QUEST system makes it easy for employers to submit quarterly employment and wage information, file payments, and transact other DUA business online. Log in to QUEST or activate your account here.

DUA QUEST system FAQs

Get answers to DUA Quest system questions on topics such as security; the Federal Unemployment Contributions (FUTA) report; unemployment health insurance (UHI); registration for an unemployment insurance self-service account; unemployment contributions rate information; payments; deferrals; penalties and fines, and more.

DUA QUEST System Employer User Guide

Learn about using the Quest system to register and activate an employer account, report employment and wage details, make payments, and more.

Assistive technologies for workers with disabilities


Fair and safe labor practices:

Citizen's guide to state services.


Commonwealth Corporation

Sponsors a variety of programs to assist with workforce development and staff retention.