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Learn about employer contributions to DUA

Unemployment insurance (UI) contributions are due 30 days after the end of every quarter. Learn about what contributions are due and how they are calculated.

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 unemployment insurance (UI) contributions, EMAC/UHI, and Workforce Training Fund. The contributions are calculated using your assigned rates multiplied by your quarterly taxable wages. The 2018 Taxable Wage Base is $15,000.

Employers subject to UI contributions

Most Massachusetts employers must pay UI contributions if:

  • You have one or more individuals working on a permanent, temporary or part-time basis, on one or more days in each of 13 weeks during a calendar year
  • Or you pay wages of $1,500 or more in any calendar quarter

It is not necessary that the weeks of employment be consecutive, or that the employees remain the same.

Agricultural employers

You must pay Ul contributions if:

  • You paid wages of $40,000 or more in any calendar quarter
  • Or you employed 10 or more individuals on any day in any 20 weeks in a calendar year

Domestic employers

You must pay Ul contributions if you paid domestic workers (including nurses and personal care attendants) $1,000 or more in cash wages in any calendar quarter. Domestic employers includes private homeowners, clubs, colleges, fraternities, and sororities.

Additional Resources

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

Employer Medical Assistance Contributions (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

Workforce Training Fund (WTF)

Employers are subject to a 0.056% contribution rate in 2018. The Workforce Training Fund provides training grants to Massachusetts businesses for incumbent worker training.

Interest charges

Interest will accrue on unpaid principal balance at the rate of 12% per year from the quarter due date until fully paid.


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