Unemployment Insurance (UI) for Employers

As an employer, you may be subject to unemployment insurance. Learn about your responsibilities.

Unemployment insurance (UI) provides Massachusetts workers with a valuable benefit — temporary income protection and professional support during periods of unemployment and uncertainty. Employers like you play an important role in providing these benefits to Massachusetts workers. Employers fund the UI program, and serve as a resource for unemployed workers seeking UI benefits. The Department of Unemployment Assistance (DUA) manages the UI program, and is committed to helping you understand the Massachusetts unemployment insurance law.
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