Withholding Requirements:

• Register as an employer identification number online by using Webfile for Business.
• Employee Withholding Allowance Certificate, M-4
• Withholding Method = formula
• Supplemental Rate = formula

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula

• Wage Base $15,000 for 2019
• Rates range from 0.94% to 14.37% for 2019
• New employers use 2.42% for 2019
• New construction employers use 6.2% for 2019
• Work Force Training Contribution is .056% for 2019
• Health Insurance Contribution rate is 0.5% for 2019

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $12.00 effective 1/1/2017
Termination Pay - If employee is fired, pay at once. If the employee quits, pay by the next regular payday or the Saturday after resignation if no scheduled payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 14 days on Form W-4 and this form (Employee’s Withholding Allowance Certificate) to:

Massachusetts Department of Revenue
PO Box 55141
Boston, MA 02205-5141
Phone: 617-887-7607
Fax: 617-376-3262
To report online click here

Remit Withholding For Child Support To:

DOR
PO Box 55140
Boston, MA 02205-5140
Phone: 800-332-2733
Fax: 617-887-7560
To report online click here

Reciprocal States:

None