The COVID-19 Recovery Assessment was created in 2021 to help recover funds paid during the COVID-19 pandemic. Experience-rated employers (employers who have been paying into unemployment for more than 3 years) are required to pay the Recovery Assessment.
Current rates
New rates go into effect on January 1 each year. To review your current rate, log in to Unemployment Services for Employers and select “View contribution rates.”
Download 2026 rate schedule
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UI and Covid Recovery Assessment rates, Open PDF file, 123.78 KB (English, PDF 123.78 KB)
Exemptions
Some employers do not need to pay Recovery Assessment rates, including:
- Reimbursable employers
- Governmental employers
- New employers (less than 3 years) who pay new employer rates
- Employers with assigned unemployment rates and zero 3-year average wages on their rate notices
- Non-profit employers that changed their method of payment to contributory within the last 3 years
Previous rate schedules
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2021 COVID-19 Recovery Assessment Rate Schedule, Open PDF file, 88.36 KB (English, PDF 88.36 KB)
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2022 COVID-19 Recovery Assessment Rate Schedule, Open PDF file, 91.09 KB (English, PDF 91.09 KB)
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2023 COVID-19 Recovery Assessment Rate Schedule, Open PDF file, 113.38 KB (English, PDF 113.38 KB)
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2024 COVID-19 Recovery Assessment Rate Schedule, Open PDF file, 120.38 KB (English, PDF 120.38 KB)
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2025 COVID-19 Recovery Assessment Rate Schedule, Open PDF file, 123.01 KB (English, PDF 123.01 KB)
Contact
Online
Unemployment Services for Employers
Log in as an employer or TPA
Phone
Employer customer service
Call Department of Unemployment Assistance, Employer customer service at (617) 626-5075
Monday–Thursday, 8:30 a.m.–4:30 p.m.