State SUI Directory

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% – 16.16%
Experience-rated range for eligible employers
New Employer Rate
2.42%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
State Agency
Massachusetts Department of Unemployment Assistance
Agency responsible for administering unemployment insurance
Official Agency Website
Massachusetts Department of Unemployment Assistance
Visit Agency →

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 2.42% before experience rating applies. Once rated, Massachusetts SUI rates range from 0.56% to 16.16%.

PFML Program: Massachusetts has an active Paid Family and Medical Leave program. Employers must register, collect employee contributions, and comply with PFML reporting requirements in addition to SUI obligations.

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.

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