Current quarter filing deadlines
Current quarter filing Deadlines:
3rd Quarter 2024 Filing Deadline
- Employment and Wage Detail Reports and Payments must be submitted by 3 p.m. on or before October 31, 2024.
- Payments submitted after the 3 p.m. on 10/31/2024 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 your account online.
►Deferred Payments: Employers who have taken a deferral previously must file and make a full payment including deferred amount no later than 3:00pm on October 31st, 2024. Interest will be charged on underpayments from the quarter due date until paid in full. Deferral option is not available in 3rd Quarter.
COVID-19 Recovery Assessment Rates for 2024:
Please visit:
Learn about the COVID-19 Recovery Assessment | Mass.gov
Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI) Rates for 2024:
Employers that paid EMAC/UHI rate of 0.34% in 2023 will pay a rate of 0.34% for calendar year 2024 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 2024:
The Workforce Training Fund Program rate will be 0.056% for 2024.
Taxable Wage Base 2024:
Taxable Wage Base will be $15,000 for 2024.