- Department of Unemployment Assistance
Boston — The Department of Unemployment Assistance (DUA) understands that as an employer it is important that you are able to budget properly for your quarterly Unemployment Insurance (UI) Contributions.
The annual UI rate schedule is determined by the balance of the Unemployment Trust Fund. Because of the high claims volume caused by COVID-19, the Unemployment Trust Fund currently has a deficit balance, thereby triggering the highest rate – schedule “G” – for calendar year 2021.
Without legislative action, UI employer contributions in 2021 will increase to the highest allowable amount, causing the average employer contribution to grow by 60 percent (from $539 to $866). Anticipating this increase, Governor Baker has filed legislation that impacts the 2021 UI rate schedule. House bill 55, An Act financing a program for improvements to the Unemployment Insurance Trust Fund and relief to employers in the Commonwealth will freeze the rate schedule for 2021 and 2022 at the current schedule “E”, slowing the contribution growth rate.
We are hopeful that the Legislature will act promptly to approve the rate schedule freeze. If the Legislature does not approve the rate freeze, as the April 30, 2021 Q1 contributions due date approaches, DUA will be prepared to issue rate notices for schedule “G” by the end of March. Until the 2021 rate notices are issued, employers and TPAs are not able to file their Q1 2021 Employment and Wage Detail, which includes zero wage filings.
If you have any questions, please contact DUA Employer Customer Service via email at UIEmployerRates@mass.gov.