Massachusetts Unemployment Tax Rules

Coverage: Any business that during the current or preceding calendar year (1) has at least one employee for some portion of a day in each of 13 weeks, (2) pays wages of $1,500 or more in any calendar quarter, or (3) is subject to FUTA and has a payroll of more that $200 per quarter.

Rates: 1.12% — 10.96% (2007); in 2007, 2.53% for new nonconstruction employers and 7.12% for construction employers; 0.06% additional Work Force Training Fund Contribution

Taxable Wage Limit: $14,000 (2007)

Employee Withholding: None

Administration:

Division of Unemployment Assistance
Charles F. Hurley Building
19 Staniford Street
Boston, Massachusetts 02114
Telephone: 617-626-6560