Defer unemployment insurance contributions

Some employers in Massachusetts may be eligible to defer some of their unemployment contributions due for the first and second quarters of a year to the third quarter in the calendar year. Learn if you may be eligible to defer your contributions.

Eligible employers

Only some employers are eligible to defer their contributions. To qualify, employers must:

• Be up to date on all wage filings and file reports for the current quarter by the due date
• Not have any outstanding contributions and pay contributions for the current quarter by the due date (excluding the deferred amount)

Contributions that can be deferred

If you’re eligible:

• Up to 34% of your regular contributions for Quarters 1 and 2 can be deferred to Quarter 3
• Contributions must be paid by the Quarter 3 deadline (October 31)
• Contributions from Quarters 3 and 4 can’t be deferred

You can’t defer contributions for:

• Workforce Training Fund (WFTF)
• Employer Medical Assistance (EMAC)
• Covid-19 Recovery Assessment Contributions

Contributions to WFTF, EMAC, and Covid-19 Recovery Assessments must be paid in full. 

How to request a deferral

If you are eligible for a deferral, the option to request one will be available in your Unemployment Services for Employers account before the first and second quarter due dates (April 30 and July 31, respectively): 

• From the Account panel, select Request a Payment Deferral
• Follow the prompts to complete the request 

You will not see this option if it’s past the second quarter due date or you are not eligible to request a deferral.