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Massachusetts Employer Tax Information

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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

  1. Register online as a new business.

  2. You will receive your Withholding Account Number and Deposit Frequency immediately after completing the registration online.

Massachusetts Employer Account Number

  1. Register online as a new business.

  2. 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

Massachusetts Unemployment Insurance Contribution Rate

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

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

  1. Log in to your Unemployment Services for Employers account and select Additional Services > Manage Third-Party Administrator Access.

  2. Click Add Third-Party Administrator > Next.

  3. In the Agent ID field, enter the Square’s TPA ID: 105349, then click Next.

  4. Click File wage reports and make payments.

  5. We do not need access to perform benefit charges, protest or wage and separation mailing. Select No.

  6. Click Next > Submit to add Square Payroll as your TPA.

Approve Square Payroll’s Third Party Administrator Access Request

  1. Log in to your Unemployment Services for Employers account and click Action Center to view the request.

  2. If Square Payroll requested TPA access from you, you’ll see Click here to respond to a third party access request. Click the hyperlink.

  3. Review the Third Party Access request. It should show:

    1. Third party name: Square Payroll Inc.

    2. Third party ID: 105349

    3. Third party email: squarepayroll@squareup.com

  4. Click Yes > click Next.

  5. Click File wage reports and pay. This is the only role we need access to.

  6. 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.

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