There are six required tax items you’ll need in order to get setup for payroll.
Requirement | Format | Agency |
MA Withholding Account Number | WTH-00000000-000 (11 digits) | |
MA Deposit Frequency | Depository (Weekly), Monthly, Quarterly, or Annual | |
MA Employer Account Number | 00000000 (8 digits) | |
MA Contribution Rate | X% | |
MA Employer Medical Assistance Contribution (EMAC) Rate | X% | |
MA COVID-19 Recovery Assessment | X% |
How to register:
Massachusetts 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.
Massachusetts Employer Account Number
Register online as a new business, and upon completion of the registration, your Employer Account Number will be provided immediately.
Massachusetts 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.
Massachusetts 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.
Massachusetts 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.
How to locate these numbers if you’re already registered:
Massachusetts Withholding Account Number & Deposit Frequency
Lookup online or refer to any previous correspondence from the MA Department of Revenue. For assistance, contact the agency at (617)887-6367.
Massachusetts 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.
Massachusetts 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.
Massachusetts 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.
Massachusetts 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.