Generally, if you are a private, for-profit employer, Massachusetts unemployment insurance law requires you to contribute to the UI Trust Fund if your business meets either of the following conditions:
- You have one or more employees working on a permanent, temporary, or part-time basis for at least one day in each of 13 weeks during a calendar year, or
- You pay $1,500 or more in wages during any calendar quarter.
Certain types of employers have different thresholds before they are required to make UI contributions, including:
- Agricultural employers
- Domestic employers
- Out-of-state employers
For more details on liability determinations and exempt employment, learn more about employers subject to unemployment insurance contributions.