Contributions to the Department of Unemployment Assistance (DUA) are due 30 days after the end of every quarter. Learn about employer contributions and how they are calculated, including the Employer Medical Assistance Contribution (EMAC) and the Workforce Training Fund Program (WTFP), as well as voluntary contributions and deferrals.
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Guide to employer contributions to DUA
Table of Contents
Employers subject to unemployment insurance (UI) contributions
Generally, if you are a private, for-profit employer, the Massachusetts unemployment insurance law requires you to contribute to the UI Trust Fund if your business meets the following conditions:
- You have one or more employees working on a permanent, temporary or part-time basis, on 1 or more days in each of 13 weeks during a calendar year, or
- You pay wages of $1,500 or more in any calendar quarter
For certain types of employers, different thresholds must be met before they are required to make UI contributions. These include:
- Agricultural employers
- Domestic employers
- Out-out-state employers
For more information about factors when making a liability determination and exempt employment, learn more about employers subject to unemployment insurance contributions.
Key Actions for Employers subject to unemployment insurance (UI) contributions
Additional Resources for Employers subject to unemployment insurance (UI) contributions
Quarterly contributions
Each quarter, all employers subject to Massachusetts unemployment law must pay contributions to the Department of Unemployment Assistance (DUA). Once you submit your quarterly employment and wage detail report, UI Online will calculate your quarterly amount due for the following contributions:
- Unemployment insurance (UI) contributions
- COVID-19 Recovery Assessment
- Employer Medical Assistance Contribution (EMAC)/Unemployment Health Insurance (UHI)
- Employer Medical Assistance Contribution (EMAC) Supplement
- Workforce Training Fund (WTFP)
Key Actions for Quarterly contributions
Unemployment insurance (UI) contributions
Unemployment insurance (UI) contributions are used to fund the unemployment insurance program in Massachusetts. Subject employers are required by law to make quarterly UI contributions to the state UI Trust Fund.
UI Contribution Rates
For more information about current contribution rates, learn about unemployment insurance (UI) contributions.
Key Actions for Unemployment insurance (UI) contributions
COVID-19 Recovery Assessment
Legislation enacted on May 28, 2021 created a new account, the COVID-19 Employer Relief Account. All COVID-related charges were moved from the solvency fund and charged to this account, lowering the 2021 solvency rate, and providing UI rate relief to employers.
Legislation also created a new COVID-specific employer charge, the COVID-19 Recovery Assessment, to begin to recover the charges to the COVID-19 Employer Relief Account. The COVID-19 Recovery Assessment is intended to reduce the impact of COVID-related charges to employers’ UI rates by recovering these costs more manageably over time.
COVID-19 Recovery Assessment Rates
For more information regarding subjectivity and contribution rates, please see COVID-19 Recovery Assessment.
Key Actions for COVID-19 Recovery Assessment
Workforce Training Fund (WTF)
The Workforce Training Fund provides training grants to Massachusetts businesses for incumbent worker training.
Contribution rate
Employers are subject to a 0.056% contribution rate in 2020. All employers contribute to the fund at the same rate.
Employer Medical Assistance Contribution (EMAC)
The Employer Medical Assistance Contribution (EMAC) is used to help fund health insurance programs in the Commonwealth. Each employer subject to unemployment insurance is also subject to EMAC reporting requirements. This includes those employers who are in the reimbursable system.
Contribution rate
For more information about EMAC reporting requirements and current contribution rates, learn about the Employer Medical Assistance Contribution (EMAC).
Key Actions for Employer Medical Assistance Contribution (EMAC)
Learn about the EMAC Supplement
The EMAC Supplement applies to employers with more than five employees in Massachusetts, whose non-disabled employees obtain health insurance either from:
- MassHealth (excluding employees with MassHealth coverage as a secondary payer)1, or
- Subsidized coverage through the Massachusetts ConnectorCare program
The non-disabled employee must be enrolled in MassHealth (excluding employees with MassHealth coverage as a secondary payer) or subsidized coverage through the Massachusetts ConnectorCare program for more than 8 weeks during the quarter.
Contribution rate
For more information about EMAC Supplement reporting requirements and current contribution rates, learn about the Employer Medical Assistance Contribution (EMAC) Supplement.
1 Employees may have MassHealth coverage as a secondary payer because they are enrolled in other primary coverage such as employer-sponsored insurance (including but not limited to those enrolled in premium assistance) or Medicare.
Key Actions for Learn about the EMAC Supplement
Voluntary contributions
Eligible Massachusetts employers may choose to make additional voluntary contributions in order to lower their experience rating and reduce their UI contributions for the forthcoming year.
For more detailed information about voluntary contributions, please refer to the voluntary contributions to DUA webpage.
Key Actions for Voluntary contributions
Deferrals
Eligible employers may defer up to 34% of regular UI contributions owed in Quarter 1 and Quarter 2. For more detailed information about the deferral option, please refer to the deferral of unemployment insurance (UI) contributions webpage.
Key Actions for Deferrals
Interest charges
Interest will accrue on unpaid principal balance at the rate of 12% per year from the quarter due date until fully paid.
To avoid interest and penalties, we encourage you to pay all contributions owed in full by the quarter due dates below:
| Quarter | Due Date |
|---|---|
| Quarter 1 | 3 p.m. on April 30 |
| Quarter 2 | 3 p.m. on July 31 |
| Quarter 3 | 3 p.m. on Oct. 31 |
| Quarter 4 | 3 p.m. on Jan. 31 |
Additional Resources for Interest charges
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