WorkShare program

The WorkShare program helps Massachusetts employers reduce costs without conducting layoffs. Learn how to apply and what your employees need to know.

About WorkShare

WorkShare allows employers in Massachusetts to reduce employee hours by between 10% and 60% instead of conducting layoffs. When a plan is active, employees can receive unemployment benefits to make up for lost wages.

Employers can have more than one active WorkShare plan at the same time.

Employer eligibility

Interested employers can submit an application to the Department of Unemployment Assistance (DUA).

To qualify, you must:

• Be a Massachusetts employer
• Be up to date on unemployment contributions and quarterly wage reports
• Have a positive reserve balance (check your online account for this)
• Submit a WorkShare plan that meets program requirements

How to create a WorkShare plan  How to apply for the WorkShare program 

What employees need to know

Only permanent full- or part-time employees can participate in the WorkShare program (seasonal and temporary workers do not qualify).

Once enrolled, employees will:

• Earn up to a percentage of their regular salary
• Keep their health insurance and other benefits
• Receive unemployment benefits based on reduced hours and previous wages
• Be able to earn some money from a second part-time job without your unemployment benefits being impacted (there are limits on this)

Employees participating in a WorkShare program need to apply for unemployment benefits and file a weekly benefit claim each week they need benefits.

Employer responsibilities when a WorkShare plan is active

If approved, WorkShare plans are valid for 52 weeks. You can modify or cancel the plan at any time.

While the plan is in place, you must:

• Maintain employees’ health insurance and retirement benefits
• Submit quarterly contribution and wage detail reports
• Pay unemployment taxes on time
• File employer weekly certifications to report wages for participating employees
• Notify DUA of any changes to your Workshare plan

Common questions about WorkShare

Will WorkShare change my unemployment contributions?

Your unemployment contributions depend on your experience rating and the amount of wages you pay:

• Your overall contributions may go down because you are paying less in wages
• Your experience rating won’t change at first, but it may change the following year
• Call the DUA WorkShare department at [phone] to learn more about impacts to your experience rating

You still need to complete your quarterly wage reports and pay any contributions owed:

• WorkShare benefits are charged just like regular unemployment benefits
• If you are a reimbursing employer (nonprofit or government), you will be billed dollar-for-dollar for benefits paid

Learn more about employer contributions to unemployment  How to submit quarterly employment and wage reports 

Can a WorkShare plan be revoked?

Yes. DUA can revoke a plan for good cause, including:

• Failure to comply with plan assurances
• Unreasonable changes to productivity standards
• Actions that undermine the program’s purpose
• Violating the criteria on which the plan was approved

What happens if I need to conduct layoffs?

You must notify DUA about any planned layoffs by noon on Friday before the layoff. This ensures employees are eligible for their full unemployment benefits for the following week, not just the WorkShare amount.

Laid off WorkShare participants will be eligible for their full weekly unemployment benefit amount once they are unemployed, but their maximum benefit credit will be reduced by the WorkShare amount they’ve already received.

Before conducting layoffs, contact MassHire Rapid Response to get help creating transition plans and providing re-employment support for employees.