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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.

3rd Quarter 2020 Filing Deadline

3rd Quarter 2020 Filing Deadline

  • Employment and wage detail reports and payments must be submitted by 3 p.m. on or before Nov. 2, 2020
  • 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 2, 2020. Interest will be charged on underpayments from the quarter due date until paid in full. Deferral option is not available in 3rd Quarter.

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

Employers that paid EMAC/UHI rate of 0.51% in 2019 will pay a rate of 0.34% for calendar year 2020 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 Fund Programs Contributions Rate for 2020

Workforce Training Fund Program rate will be 0.056% for the 2020.

Taxable Wage Base 2020

Taxable Wage Base will be $15,000 for the 2020.

Additional Resources for

The Employer Medical Assistance Supplement: 2020

The Act Further Regulating Employer Contributions to EMAC Supplement passed and signed into law in August 2017 will expire at the end of calendar year 2019. The final quarter in which EMAC Supplement Contributions will be calculated is for the wage paid during Q4, 2019, which will be due on or before January 31, 2020.

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