How do I register for Massachusetts payroll taxes?

Registering for Massachusetts Payroll Tax Account Numbers

Massachusetts requires employers to register with the Department of Revenue and Division of Unemployment Assistance.

Department of Revenue Withholding Tax Identification Number

• Register online
• Formats: (WTH-99999999-999, AA9-999-999*99*, 999-999-999*99*, 999 999 999, 999-999-999*AA*)
• To find an existing account number, call: (617) 887-6367

Division of Unemployment Assistance Account Number

• Register online
• Format: 8 digits (99-99999-9)
• To find an existing account number, call: (617) 626-5075

Massachusetts Payroll Taxes

Payroll Tax Rates

The Division of Unemployment Assistance will assign your unemployment insurance tax rate. New employers generally have an initial rate of 2.42%.

There is a fixed Workforce Training Fund rate of 0.056% and a Solvency Assessment rate. You will also be assigned an Employer Medical Assistance Contribution rate. 

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding deposit scheduled based on your projected amount of withholding for the next year. If project withholdings of:

• $100 or less, you’ll deposit annually
• $101 to $1,200, you’ll deposit quarterly
• $1,201 to $25,000, you’ll deposit monthly
• more than $25,000, you’ll deposit quarterly.
  • When you've withheld $500 or more by the 7th, 15th, 22nd, or last day of the month, pay within 3 business days.