Massachusetts Payroll Tax Registration

Withholding account (MassTaxConnect)

Massachusetts Department of Revenue (DOR)

You'll receive:

A withholding account in MassTaxConnect, with a registration certificate mailed once it's approved.

Send Unify:

Your MassTaxConnect withholding account ID.

Unemployment insurance account

Massachusetts Department of Unemployment Assistance (DUA)

Typical wait:

Most registrations are processed immediately

You'll receive:

A DUA employer account number (EAN) and a 2026 new-employer rate of 2.42% (6.08% for construction) on the first $15,000 per employee.

Send Unify:

Your EAN and your rate notice.

Workforce Training Fund and EMAC (billed with unemployment)

Massachusetts Department of Unemployment Assistance (DUA)

You'll receive:

No separate account. The Workforce Training Fund (listed by DUA at 0.056% of taxable wages; check your rate notice) and the Employer Medical Assistance Contribution (EMAC) are billed with your UI contributions.

Send Unify:

Nothing extra. These ride on your DUA account.

EMAC doesn't apply in your first 3 years, or in any quarter with fewer than 6 employees.

Paid Family and Medical Leave (PFML) contributions

Massachusetts Department of Family and Medical Leave (collected by DOR)

You'll receive:

A PFML account in MassTaxConnect. The 2026 rate is 0.88% of wages (0.46%, all of which can be withheld from employees, if you have fewer than 25 covered workers). Larger employers can withhold part of it.

Send Unify:

Your PFML account ID from MassTaxConnect.

Any business with at least one Massachusetts employee must register. Starting January 1, 2027, the employer share moves from medical to family leave; the 2027 rate is set by October 1.