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Learn about the COVID-19 Recovery Assessment

As part of the Commonwealth’s plan to manageably spread over time the cost of benefits paid by the UI Trust Fund in 2020 and 2021 during the COVID-19 crisis, experience-rated employers will be charged a quarterly COVID-19 Recovery Assessment.

Legislation enacted on May 28, 2021 created a new account, the COVID-19 Employer Relief Account. All COVID-related charges were moved from the solvency fund and charged to this account, lowering the 2021 solvency rate and providing rate relief to employers.

Legislation also created a new COVID-specific employer charge, the COVID-19 Recovery Assessment. In 2021 and 2022, the COVID-19 Recovery Assessment was used to begin to recover the charges that were moved to the COVID-19 Employer Relief Account. Following the bond issuance in August 2022, the COVID-19 Recovery Assessment is being used to cover debt service costs.

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COVID-19 Recovery Assessment Rates

The COVID-19 Recovery Assessment rate is an assigned rate based on the employer’s UI rate. The 2024 COVID-19 Recovery Assessment Rate Schedule shows the assigned COVID-19 Recovery Assessment rate for each UI rate. COVID-19 Recovery assessment rates are effective January 1, 2024.

2024 COVID-19 Recovery Assessment rates are now available on Unemployment Services for Employers. To view your rates, please log in to your account and click on “View contribution rates” on the Employer Information panel. “Log into your account” should link to this page https://unemployment.mass.gov/Employers/_/

Please click below for answers to commonly asked questions about this year's COVID-19 Recovery Assessment Rate.

2024 COVID-19 Recovery Assessment Employer FAQs


The taxable wage base is $15,000 per employee. Contributions due are calculated by multiplying the COVID-19 Assessment rate and the employer’s quarterly taxable wages. 

There is no additional reporting requirement for the COVID-19 Recovery Assessment. Contributions due will be automatically calculated for subject employers when quarterly Employment and Wage Detail reports are filed.

Who does this affect?

All private-contributory, experience-rated employers are subject to the COVID-19 Recovery Assessment.


Employers not subject to the COVID-19 Recovery Assessment are:

  • Reimbursable employers
  • Governmental employers
  • New non-construction and construction employers that received new employer UI rates
  • Employers with zero 3-year Average Wages on their rate notice that received assigned UI rates
  • Nonprofit employers that have changed their method of payment to contributory within the last three years

Additional Resources

Contact   for Learn about the COVID-19 Recovery Assessment

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