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§ state compliance profile

Massachusetts

MA

SUI / SUTA Rate Data — 2026

Source: Massachusetts Department of Unemployment Assistance

Taxable Wage Base
$15,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.56% – 8.87%
Experience-rated range for eligible employers
New Employer Rate
1.56%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Massachusetts Department of Unemployment Assistance
§ compliance & regulatory profile

Beyond SUI

Paid Family & Medical Leave
Massachusetts Paid Family and Medical Leave
Employer Rate
0.28%
Employee Rate
0.52%
Total Rate
0.80%
Wage Base
$168,600
Split rate; employer covers medical portion — Effective 2026-01-01
Voluntary Contribution Opportunity: Massachusetts allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Massachusetts Department of Unemployment Assistance for details.
Workers CompIndependent rating bureau (not NCCI)OSHAFederal OSHA jurisdictionIncome TaxHas state individual income tax
Official Agency Website
Massachusetts Department of Unemployment Assistance
Visit Agency →
§ context

About Massachusetts SUI Rates

Massachusetts employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $15,000of each employee's wages per year. New employers start at a rate of 1.56% before experience rating applies. Once rated, Massachusetts SUI rates range from 0.56% to 8.87%.

SUI rates are set annually by Massachusetts Department of Unemployment Assistancebased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a Massachusetts SUI notice?

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