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Current quarter filing deadlines

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

1st & 2nd Quarter 2021 Filing Deadline

To provide employers with additional time to prepare for their Q1 and Q2 2021 contributions, the deadline to pay Q1 and Q2 contributions for contributory employers has been extended to August 31, 2021. 

  • Employment and wage detail reports for Q1 2021 were due by April 30, 2021
  • Employment and wage detail reports for Q2 2021 are still due by 3 p.m. on or before August 2, 2021
  • Payments submitted after the 3 p.m. on August 31, 2021 may be considered received the next business day

Late filings may incur a penalty and/or interest charges, as provided under Massachusetts General Laws Chapter 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."

Additional Resources for

Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI)

Employers that paid EMAC/UHI rate of 0.34% in 2020 will pay a rate of 0.34% for calendar year 2021 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 2021:

  • Workforce Training Fund rate will be 0.056% for the 2021.

Taxable Wage Base 2021:

  • Taxable Wage Base will be $15,000 for the 2021.