Short answer. M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000. New employers pay 2.42%.
$15,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $15,000 (unchanged)
- 2026 wage base
- DOL table, effective January 2026.
- New employer rate
- 2.42%. DUA: 2.42% in 2026 for new employers registered less than three years.
- Rate range
- 0.94%–14.37% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Massachusetts Department of Unemployment Assistance (DUA)
- Registration
- Register or open an account. DUA: go to Unemployment Services for Employers without logging in and choose Register your Business.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 2.42% | DUA: 2.42% in 2026 for new employers registered less than three years. |
| New construction employers | 6.08% | DUA: 6.08% in 2026. |
Other amounts on the same official pages
- COVID-19 Recovery Assessment: DUA lists it with UI rates; the amount is in a rates PDF we didn't open.
What it costs: an example
Three employees at the new employer rate of 2.42% on the $15,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Massachusetts, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $6,000.00 | $145.20 | Not reached | $36.00 |
| Around the base | $15,000.00 | $363.00 | Q4 | $42.00 |
| Above the base | $27,000.00 | $363.00 | Q3 | $42.00 |
Total for the three: $871.20 state plus $120.00 federal. Run your own staff in the SUTA and FUTA calculator set to Massachusetts.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
DUA: due by 3 p.m. on April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: DUA: go to Unemployment Services for Employers without logging in and choose Register your Business.
- Set the 2027 wage base of $15,000 in payroll.
- Use 2.42% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- Mass.gov: Learn about Unemployment Insurance (UI) contributions
- Massachusetts General Laws c. 151A, s. 14: Contribution rates in general
- Mass.gov: Register a business with the Department of Unemployment Assistance
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Massachusetts unemployment tax questions
What is the Massachusetts unemployment tax wage base for 2027?
$15,000 per employee, the same as 2026. M.G.L. c. 151A, s. 14(a)(4): "with respect to calendar years beginning on or after January 1, 2015" the wage amount "shall mean '$15,000'". The amount is fixed in statute with no end date, so 2027 is $15,000.
What SUTA rate does a new employer pay in Massachusetts?
2.42%. DUA: 2.42% in 2026 for new employers registered less than three years. On a full $15,000 base that's $363.00 per employee for the year.
Do construction or other industries pay a different new employer rate in Massachusetts?
Yes: new construction employers 6.08%. DUA: 6.08% in 2026.
When are Massachusetts quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. DUA: due by 3 p.m. on April 30, July 31, October 31 and January 31.
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