The COVID-19 Recovery Assessment was created in 2021to 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.”
-
Open PDF file, 123.01 KB, 2025 COVID-19 Recovery Assessment Rate Schedule (English, PDF 123.01 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
-
Open PDF file, 88.36 KB, 2021 COVID-19 Recovery Assessment Rate Schedule (English, PDF 88.36 KB)
-
Open PDF file, 91.09 KB, 2022 COVID-19 Recovery Assessment Rate Schedule (English, PDF 91.09 KB)
-
Open PDF file, 93.27 KB, 2023 COVID-19 Recovery Assessment Rate Schedule (English, PDF 93.27 KB)
-
Open PDF file, 93.67 KB, 2024 COVID-19 Recovery Assessment Rate Schedule (English, PDF 93.67 KB)
Contact
Online
Unemployment Services for Employers
Log in as an employer or TPA
Phone
Monday–Thursday, 8:30 a.m.–4:30 p.m.
Employer charge line
Call Department of Unemployment Assistance, Employer charge line at (617) 626-5075
For questions about charges and setting up employer accounts.