Current quarter filing deadlines
Current quarter filing Deadlines:
https://www.mass.gov/service-details/current-quarter-filing-deadlines
4th Quarter 2025 Filing Deadline:
- Employment and Wage Detail Reports and Payments must be submitted by 3 p.m. on or before February 2, 2026.
- Payments submitted after 3 p.m. on 2/2/2026 may be considered received the next business day.
Late filings may incur a penalty and/or interest charges, as provided under Massachusetts General Laws Chapter 151A, Section 14P. Employers are encouraged to file in advance of the deadline. To file online, Log into: https://unemployment.mass.gov/Employers/_/
Deferral option is not available in 4th Quarter.
COVID-19 Recovery Assessment Rates for 2025:
Please visit:
Learn about the COVID-19 Recovery Assessment | Mass.gov
Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI) Rates for 2025:
Employers that paid EMAC/UHI rate of 0.34% in 2024 will pay a rate of 0.34% for calendar year 2025 except for those meeting exempt or reduced rate criteria. (Employers operating within three years following the “Newly Subject” status as of MGL 151A, pay at rates of 0.12% and 0.24% respectively)
Workforce Training Funds Contributions Rate for 2025:
The Workforce Training Fund Program rate will be 0.056% for 2025.
Taxable Wage Base 2025:
Taxable Wage Base will be $15,000 for 2025.
Additional Resources
Contact
Online
Phone
Monday–Thursday, 8:30 a.m.–4:30 p.m.
For questions about charges and setting up employer accounts.