3rd Quarter 2021 Filing Deadline
- Employment and Wage Detail Reports and Payments must be submitted by 3 p.m. on or before November 1, 2021
- Payments submitted after the 3 p.m. deadline 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."
►Deferred Payments: Employers who have taken a deferral previously must file and make a full payment including deferred amount no later than 3:00pm on November 1, 2021. Interest will be charged on underpayments from the quarter due date until paid in full. The deferral option is not available in 3rd Quarter.
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.