Current quarter filing deadlines
Current quarter filing Deadlines:
3rd Quarter 2025 - Filing Deadline:
Employment and Wage Detail Reports and Payments must be submitted by 3:00pm or before 10/31/2025. Payments submitted after 3:00pm on 10/31/2025 may be considered received the next business day. Late filings may incur a penalty and/or interest charges, as provided under General Law - Part I, Title XXI, Chapter 151A, Section 14PEmployers are encouraged to file in advance of the deadline. To file online, login to:
https://unemployment.mass.gov/Employers/_/
►Deferral Payments: Employers who have taken a deferral previously must file and make full payment including deferred amount no later than 3:00pm on October 31st, 2025. Interest will be charged on underpayments from the quarter’s due date until paid in full. Deferral option is not available in 3rd 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.