Current quarter filing deadlines
Current quarter filing Deadlines:
2nd Quarter 2025 - Filing Deadline:
Employment and Wage Detail Reports and Payments must be submitted by 3:00pm or before 07/31/2025. Payments submitted after 3:00pm on 07/31/2025 may be considered received the next business day. Late filings may incur a penalty and/or interest charges, as provided under General Law - Part I, Title XXI, Chapter 151A, Section 14P Employers are encouraged to file in advance of the deadline. To file online, login to:
https://unemployment.mass.gov/Employers/_/
► 2nd Quarter 2025 - Deferral Option: If you are eligible for a deferral, you must file and make a payment no later than 3:00pm on 07/31/2025. Please note that this option will be available until 07/31/2025. 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 2025:
Please visit:
Learn about the COVID-19 Recovery Assessment | Mass.gov
Employer Medical Assistance Contributions/ Unemployment Health Insurance (EMAC/UHI) Rates for 2025:
Employers that paid EMAC/UHI rate of 0.34% in 2024 will pay a rate of 0.34% for calendar year 2025 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 2025:
The Workforce Training Fund Program rate will be 0.056% for 2025.
Taxable Wage Base 2025:
Taxable Wage Base will be $15,000 for 2025.