Massachusetts Employer Tax Information
To sign up for Square’s online payroll services in Massachusetts, you must be registered with the Massachusetts Department of Revenue (DOR) and Massachusetts Department of Unemployment Assistance (DUA) so we can pay and file your state taxes.
Agency | Required Tax Information | Format |
Massachusetts Department of Revenue (DOR) | Massachusetts Withholding Account Number | WTH-00000000-000 (11 digits) |
Massachusetts Deposit Frequency | Depository (Weekly), Monthly, Quarterly, or Annual | |
Massachusetts Department of Unemployment Assistance (DUA) | Massachusetts Employer Account Number | 00000000 (8 digits) |
Massachusetts Contribution Rate | X% | |
Massachusetts Employer Medical Assistance Contribution (EMAC) Rate | X% | |
Massachusetts Covid-19 Recovery Assessment | X% |
Massachusetts New Employer Registration
Massachusetts Withholding Account Number & Deposit Frequency
Register online as a new business.
You will receive your Withholding Account Number and Deposit Frequency immediately after completing the registration online.
Massachusetts Employer Account Number
Register online as a new business.
You will receive your Employer Account Number immediately after completing the registration online.
Massachusetts Unemployment Insurance (UI) Contribution Rate
If you are unsure of your rate, contact the agency at 617-626-5075 or visit the MA Department of Unemployment Assistance website. See additional instructions below on how to locate your rate.
Massachusetts Employer Medical Assistance Contribution (EMAC) Rate
Most new employers are exempt from Employer Medical Assistance Contributions for two years. If you’re unsure, 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 assigned to employers based on the business' UI contribution rate. Once you receive your UI rate, you can look up your Covid-19 Recovery Assessment rate by logging in to your UI online account. Learn more on the MA Department of Unemployment Assistance website.
Find Your Massachusetts Tax ID Numbers and Rates
Massachusetts Withholding Account Number & Deposit Frequency
You can look this up online or on any previous correspondence from the MA Department of Revenue.
If you’re unsure, contact the agency at 617-887-6367.
Massachusetts Employer Account Number
Look this up online or on previous Rate Notices received from the agency.
If you’re unsure, contact the agency at 617-626-5075 or by visiting the MA Department of Unemployment Assistance website.
Massachusetts Unemployment Insurance Contribution Rate
Look this up online or on the Rate Notice mailed by the MA Department of Unemployment Assistance each year.
If you’re unsure, contact the agency at 617-626-5075 or visit the MA Department of Unemployment Assistance website.
Massachusetts Employer Medical Assistance Contribution (EMAC) Rate
Most employers are exempt from Employer Medical Assistance Contributions for two years. After that, employers are assigned a rate based on the number of years they have been in business. If you are liable, you can look up your rate online or on the Rate Notice mailed by the MA Department of Unemployment Assistance each year.
If you’re unsure, 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 assigned to employers based on the business' UI contribution rate. You can look up your Covid-19 Recovery Assessment rate by logging in to your UI online account. Learn more on the MA Department of Unemployment Assistance website.
Massachusetts Payroll Tax Details
Square Payroll processes the following per the frequency below to the listed state agencies:
Agency | Filing | Frequency |
Massachusetts Department of Revenue (DOR) | Withholding Tax Payment | After Every Pay Run |
Employer’s Return of Income Taxes Withheld (M-941) | Monthly / Quarterly / Annually | |
Paid Family & Medical Leave Return | Quarterly | |
Wage and Tax Statement (W-2) | Annually | |
New Hire Report | As Needed | Massachusetts Department of Unemployment Assistance (DUA) | Unemployment Insurance Payment | Quarterly |
Employment and Wage Detail Report | Quarterly |
Authorize Square Payroll to File and Pay Unemployment Insurance (UI) Taxes on Your Behalf
In order to file and pay your Massachusetts unemployment insurance taxes, you need to authorize Square Payroll as your Third Party Administrator (TPA).
There are 2 methods to authorize SquarePayroll as your TPA:
Add Square Payroll as your Third Party Administrator
Log in to your Unemployment Services for Employers account and select Additional Services > Manage Third-Party Administrator Access.
Click Add Third-Party Administrator > Next.
In the Agent ID field, enter the Square’s TPA ID: 105349, then click Next.
Click File wage reports and make payments.
We do not need access to perform benefit charges, protest or wage and separation mailing. Select No.
Click Next > Submit to add Square Payroll as your TPA.
Approve Square Payroll’s Third Party Administrator Access Request
Log in to your Unemployment Services for Employers account and click Action Center to view the request.
If Square Payroll requested TPA access from you, you’ll see Click here to respond to a third party access request. Click the hyperlink.
-
Review the Third Party Access request. It should show:
Third party name: Square Payroll Inc.
Third party ID: 105349
Third party email: squarepayroll@squareup.com
Click Yes > click Next.
Click File wage reports and pay. This is the only role we need access to.
Click Next > Submit to confirm you want to add Square Payroll as your TPA.
If you have any additional questions or issues, please watch the informational videos linked above or contact the MA Department of Unemployment Assistance at (617) 626-5050.
Massachusetts Paid Family Medical Leave
Square Payroll supports MA Paid Family and Medical Leave (MA PFML) premium calculations, withholdings, payments, and reporting. Learn more about the the Square Payroll settings for MA Paid Family Medical Leave.