--- title: "Massachusetts SUTA 2027: $15,000 Wage Base, 2.42% New Rate" description: "Massachusetts SUTA 2027: wage base $15,000, new employer rate 2.42%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-massachusetts-2027" --- Free guide · State payroll tax # Massachusetts unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://unemployment.mass.gov/Employers/). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=ma). ## 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](https://www.mass.gov/service-details/learn-about-unemployment-insurance-ui-contributions) - [Massachusetts General Laws c. 151A, s. 14: Contribution rates in general](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151a/Section14) - [Mass.gov: Register a business with the Department of Unemployment Assistance](https://www.mass.gov/how-to/register-a-business-with-the-department-of-unemployment-assistance) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Maryland SUTA 2027](/bookkeeping/suta-maryland-2027) · [Mississippi SUTA 2027](/bookkeeping/suta-mississippi-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. 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