1st Quarter 2021 Filing Deadline
To provide employers with additional time to prepare for their Q1 contributions, the deadline to pay Q1 contributions for private contributory employers has been extended to Tuesday, June 1, 2021. See the notice to employers about the extension.
- Employment and wage detail reports are still due by 3 p.m. on or before April 30, 2021
- Payments submitted after the 3 p.m. on June 1, 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."
1st Quarter 2021, Deferral Option: If you are eligible for a deferral, you must file the employment and wages detail report by April 30, 2021. The deferral payment due date will be extended to June 1, 2021. The deferral option will not be available after this date. Deferrals are not available for Third Party Administrators who file in bulk.
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.