Massachusetts Payroll Tax Requirements
There are 6 required tax items you need in order to get setup for payroll.
| Requirement | Format | Agency |
|---|---|---|
| MA Withholding Account Number | WTH-00000000-000 (11 digits) | Massachusetts Department of Revenue (DOR) |
| MA Deposit Frequency | Depository (Weekly), Monthly, Quarterly, or Annual | Massachusetts Department of Revenue (DOR) |
| MA Employer Account Number | 00000000 (8 digits) | Massachusetts Department of Unemployment Assistance (DUA) |
| MA Contribution Rate | X% | Massachusetts Department of Unemployment Assistance (DUA) |
| MA Employer Medical Assistance Contribution (EMAC) Rate | X% | Massachusetts Department of Unemployment Assistance (DUA) |
| MA COVID-19 Recovery Assessment | X% | Massachusetts Department of Unemployment Assistance (DUA) |
Withholding Account Number & Deposit Frequency
Register as a new business online, and upon completion of the registration, you will promptly receive your Withholding Account Number and Deposit Frequency.
Employer Account Number
Register online as a new business, and upon completion of the registration, your Employer Account Number will be provided immediately.
Unemployment Insurance (UI) Contribution Rate
If you are uncertain about your rate, contact the agency at 617-626-5075 or visit the MA Department of Unemployment Assistance website. Additional instructions on finding your rate are provided below.
Employer Medical Assistance Contribution (EMAC) Rate
Most new employers are exempt from Employer Medical Assistance Contributions for two years. For clarification, contact the agency at 617-626-5075 or visit the MA Department of Unemployment Assistance website.
Covid-19 Recovery Assessment Rate
The Covid-19 Recovery Assessment rate is determined based on the business' UI contribution rate. Once you have your UI rate, access your Covid-19 Recovery Assessment rate by logging in to your UI online account. More information is available on the MA Department of Unemployment Assistance website.
Withholding Account Number & Deposit Frequency
Look up online or refer to any previous correspondence from the MA Department of Revenue. For assistance, contact the agency at 617-887-6367.
Employer Account Number
Find this information online or on previous Rate Notices received from the agency. For inquiries, contact the agency at 617-626-5075 or visit the MA Department of Unemployment Assistance website.
Unemployment Insurance Contribution Rate
Access this information online or on the Rate Notice mailed by the MA Department of Unemployment Assistance each year. If uncertain, contact the agency at 617-626-5075 or visit their website.
Employer Medical Assistance Contribution (EMAC) Rate
Most employers are exempt from Employer Medical Assistance Contributions for two years. After that, find your rate online or on the annual Rate Notice from the MA Department of Unemployment Assistance. For clarification, contact the agency at 617-626-5075 or visit their website.
Covid-19 Recovery Assessment Rate
The Covid-19 Recovery Assessment rate is determined based on the business' UI contribution rate. Look up your rate by logging in to your UI online account. Detailed information is provided on the MA Department of Unemployment Assistance website.
Linking us as your third-party administrator ensures we are able to complete the quarterly filings and amendments (if applicable) in a timely manner.
Log into or create an Unemployment Services for Employers account with the Massachusetts Department of Unemployment Assistance (DUA). This website requires users to set up 2-factorauthentication. The DUA has created a video tutorial on YouTube for how to link a TPA account.
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Once logged in, you are on the Summary page. From the top menu, select Additional Services.
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Under the Access management panel, select Manage third-party administrator access.
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Select Add third-party administrator in the upper-right corner.
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Select Next.
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In the Agent ID field, enter [ENTER PAYROLL PROVIDER NAME] agent ID:112665.
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Select Next.
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Select the checkbox next to Employer and set the Role to File wage reports and make payments.
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Select No for the question Do you want to grant this third-party administrator access to perform benefit charges protest or wage and separation mailing?
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Select Next .
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Select Submit.
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Contact our Payroll Support team to let us know to send the request for access to your account from our end.
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MassTaxConnect requests confirmation of our request from your end. Approve the request from MassTaxConnect to complete setup.
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Select the More tab.
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Select View Access Request from Third-Parties link in the Third-Party Access panel.
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Select the Approve/Deny link for the request you would like.