offered by
Massachusetts Department of Revenue
related to
Business

Employer Tax Obligations

Learn the requirements which come with being an employer in Massachusetts.

An employer is any person, corporation or organization for whom an individual performs a service as an employee. Topics within these pages range from obtaining workers' compensation insurance to fulfilling employer obligations for state employment security taxes. Other subjects include registering your business with MassTaxConnect and related tax types including withholding of wages.

What would you like to do?

Top tasks

Register your business with MassTaxConnect 
Apply for an Employer Identification Number (EIN)  

All other tasks

Learn about withholding tax on wages from the Department of Revenue  
Learn about withholding income for child support as an employer from the Department of Revenue 
Learn how to report new hires to the Department of Revenue 
Learn about unemployment insurance from the Department of Unemployment Assistance  
Learn about wage reporting from the Department of Unemployment Insurance  
Learn about workers' compensation from the Department of Industrial Accidents 

What you need to know

Step by Step: Employer Tax Obligations 
Sales and Use Tax 
Corporate Excise Tax 
Annual wage and tax statement (Form W-2)  
View filing requirements for Form 1099 
Health Care Reform for Employers 

Contact Information

Phone

Tax Department (617) 887-6367
Toll-free in Massachusetts (800) 392-6089

8:30 a.m.–4:30 p.m., Monday through Friday

Online

Contact Us Email your questions, comments and suggestions. 
MassTaxConnect Log in to file and pay taxes. 
Receive email updates Subscribe to receive updates from DOR. 

Related Services

Additional Resources

Request a Certificate of Good Standing-Tax Compliance or a Corporate Tax Lien Waiver
Health Care: Frequently Asked Questions for Employers
Bankruptcy
Closing Your Business
DOR Social Media Accounts
Secretary of the Commonwealth's Corporations Division
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