Current quarter filing deadlines

Stay informed about the deadlines for submitting the employment and wage detail report and paying unemployment contributions.

Current quarter filing deadlines

1st Quarter 2023 Filing DeadlineEmployment and Wage Detail Reports and Payments must be submitted by 3:00pm on or before 5/1/2023. Payments submitted after 3:00pm on 5/1/2023 may be considered received the next business day. Late filings may incur a penalty and/or interest charges, as provided under MGL 151A, Section 14P. Employers are encouraged to file in advance of the deadline.

To file online, log in to UI Online and select Employment and Wage Detail Reporting.

1stQuarter 2023, Deferral Option: If you are eligible for a deferral, you must file and make a payment no later than 3:00pm on May 1, 2023. Please note that this option will be available until May 1, 2023. The deferral option will not be available after this date. Deferrals are not available for Third-Party Administrators who file in bulk.

COVID-19 Recovery Assessment Rates for 2023: The 2023 COVID-19 Recovery Assessment rate assigned to each employer is equal to 126.4% of their 2023 UI rate.

Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI) Rates for 2023: Employers that paid EMAC/UHI rate of 0.34% in 2022 will pay a rate of 0.34% for calendar year 2023 except for those meeting exempt or reduced rate criteria. (Employers operating within three years following the “Newly Subject” status as of MGL 151A, pay at rates of 0.12% and 0.24% respectively.)

Workforce Training Funds Contributions Rate for 2023: Workforce Training Fund rate will be 0.056% for the 2023.

Taxable Wage Base 2023: Taxable Wage Base will be $15,000 for the 2023. 

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