Unemployment Insurance (UI) for Employers

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

Employers play an important role in providing unemployment insurance (UI) benefits to workers. UI benefits offer workers temporary income while they’re out of work or working reduced hours. Employers fund the UI program. They also serve as a resource for unemployed workers seeking UI benefits. The Department of Unemployment Assistance (DUA) manages the UI program. DUA is committed to helping you understand the Massachusetts unemployment insurance law.

First time? Start here.

Contact Information


Password resets and account users

EMAC Supplement Program and details of the EMAC Supplement liability determination

Employer Liability

Revenue collections and enforcement, certificate of compliance

Benefit charges protest and submission

All others, including Business Transfer, Audit, Employment and wage reporting, Rate information

More Information