State profile
Massachusetts SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Massachusetts requires of an employer, each with its source.
Agency: Massachusetts Department of Unemployment Assistance
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$15,000
The wages per employee per year that SUI tax applies to.
Source: Massachusetts Department of Unemployment Assistance
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.56% to 8.87%
The range for experience-rated employers.
Source: Massachusetts Department of Unemployment Assistance
Kreto-computed, not yet checked by a CPA.
New employer rate
1.56%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
60 days
From the notice date.
Source: M.G.L. c. 151A § 14(m)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
Program
Massachusetts Paid Family and Medical Leave
About Massachusetts SUI rates
Massachusetts employers pay state unemployment insurance (SUI, also called SUTA) on the first $15,000 of each employee's wages each year. New employers start at 1.56% until experience rating applies. Once rated, Massachusetts rates run from 0.56% to 8.87%. Massachusetts Department of Unemployment Assistance sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Massachusetts
Kreto's rules list what Massachusetts requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Massachusetts Department of Unemployment Assistance | Online portal | |
| Withholding | Massachusetts Department of Revenue | Online portal | |
| New-hire reporting | Massachusetts New Hire Reporting | NHR, New Hire Report | Online portal |
| Workers' comp | Massachusetts Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Massachusetts Paid Family and Medical Leave | Online portal |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveMassachusetts Paid Family and Medical Leave: employer 0.42%, employee 0.46%, total 0.88%, wage cap $184,500.The pair is the 25+ covered-individual case (0.88% = family 0.18% + medical 0.70%, employer 0.42%); employers with fewer than 25 owe 0.46%, all employee. Kreto-computed, not yet checked by a CPA.
- Voluntary contributions Massachusetts lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with Massachusetts Department of Unemployment Assistance.
- Workers' compIndependent rating bureau (not NCCI). Federal OSHA jurisdiction.
- Income taxHas state individual income tax.
Questions about Massachusetts.
What is the Massachusetts SUI wage base for 2026?
$15,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Massachusetts?
1.56% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Massachusetts?
With the Massachusetts Department of Unemployment Assistance, on form null (Employer Registration). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a Massachusetts SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.