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 |
Adding Square Payroll as your Unemployment Insurance (UI) Tax Administrator
In order to file and pay your Massachusetts unemployment insurance taxes, Square Payroll needs to be authorized as your Third Party Administrator (TPA).
Please follow these instructions from the MA Department of Unemployment Assistance to authorize us.
The whole process can be completed online and you will need the following information:
Square Payroll’s Massachusetts UI TPA ID: 105349
-
Roles to assign to
Account Maintenance Update and Submit
Payments Update and Submit
Employment and Wage Detail Update and Submit
Please note that you will need to unauthorize any previous agents/payroll providers who had the above roles.
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.