Each quarter, all employers subject to Massachusetts unemployment law must pay contributions to the Department of Unemployment Assistance (DUA). Once you submit your quarterly employment and wage detail report, UI Online will calculate your quarterly amount due for the following contributions:
- Unemployment insurance (UI) contributions
- Employer Medical Assistance Contribution (EMAC)/Unemployment Health Insurance (UHI)
- Employer Medical Assistance Contribution (EMAC) Supplement
- Workforce Training Fund (WTF)
Contributions owed are calculated using your assigned rates multiplied by your quarterly taxable wages. The 2018 Taxable Wage Base is $15,000.
Unemployment insurance (UI) contributions
Unemployment insurance contributions are used to fund the unemployment insurance program in Massachusetts.
2018 Contribution Rates
- Newly subject employers in the non-construction industry pay a rate of 2.13%, according to rate schedule D in effect for 2018
- The current employer rate in the construction industry is 6.30%. This rate is subject to change annually.
In the fourth year of subjectivity, businesses receive a true experience rating using the formula prescribed by law.
Additional Resources for Unemployment insurance (UI) contributions
Employer Medical Assistance Contribution (EMAC)
Each employer subject to unemployment insurance is also subject to Employer Medical Assistance Contribution (EMAC) reporting requirements. This includes those employers who are in the reimbursable system. EMAC is used to help fund health insurance programs in the Commonwealth.
Additional Resources for Employer Medical Assistance Contribution (EMAC)
Workforce Training Fund (WTF)
The Workforce Training Fund provides training grants to Massachusetts businesses for incumbent worker training. Employers are subject to a 0.056% contribution rate in 2018. All employers contribute to the fund at the same rate.
Interest will accrue on unpaid principal balance at the rate of 12% per year from the quarter due date until fully paid.
To avoid interest and penalties, we encourage you to pay all contributions owed in full by the quarter due dates below:
|Quarter 1||3 p.m. on April 30|
|Quarter 2||3 p.m. on July 31|
|Quarter 3||3 p.m. on Oct. 31|
|Quarter 4||3 p.m. on Jan. 31|