HELP CENTER

Massachusetts Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in MA must register online with the MA Department of Revenue using a Federal EIN and register with the MA Division of Unemployment to receive an Employer Account Number. MA also requires employers to register their payroll provider with the MA DUA as an authorized third-party administrator to allow the provider to file unemployment taxes in MA.

MA DOR Federal Identification Number: WTH-99999999-999 ('WTH', then 8 digits, and 3 digits).

  • Register an EIN online with the MA DOR to receive confirmation with 2 days. Make sure to note the specific state tax deposit schedule.
  • Contact the DOR.

MA Paid Family Leave Identification Number: PFM-99999999-999 (PFM,  then 8 digits, and 3 digits).

  • Register online with your existing MA DOR account. 
  • MA DUA Employer Account Number: 99999999 (8 digits)
  • Register online with the DUA (click Register Employer) to receive the number within 2 days. Make sure to note the specific UI contribution rate.
  • See this article for help on authorizing Zenefits as a TPA in Massachusetts
  • Find a current EAN  online through the DUA Online Portal.

Required Payroll Documentation:

Withholding 

  • M-941 (Employer's Return of Income Taxes Withheld): This is a good source of information used to balance the amount of income tax withheld in prior quarters. 

Unemployment

  • Employment Wage and Detail Report: This is filed online. You can use a payroll report that contains the same data you would report. SSN, Employee Name, UI Gross Wages, Taxable Wages. UI Contribution, UHI Contribution and Workforce Training Fund amounts.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Visit state resources for specific tax rates and wage details

      Labor and Workforce Development for unemployment taxes

      Dept. of Revenue for withholding taxes




      Employer Medical Assistance Contribution Rate in Massachusetts

      Employer Medical Assistance Contribution (EMAC)The Employer Medical Assistance Contribution (EMAC), which replaced the Unemployment Health Insurance (UHI) tax in 2014, helps to ... Learn more

      Authorize Zenefits Payroll as Third Party Administrator in Massachusetts

      Employers who use Zenefits Payroll to pay employees in Massachusetts must authorize Zenefits Payroll as a third party administrator (TPA) with the MA Department of Unemployment ... Learn more

      Increase in Massachusetts State Income Withholding

      The State of Massachusetts subtracts withholdings for FICA (Social Security and Medicare) taxes from employees' gross taxable wages before calculating their MA personal income w... Learn more

      Massachusetts Paid Family & Medical Leave

      Starting on October 1, a new Massachusetts Paid Family & Medical Leave tax will go into effect and apply to worker paychecks. To learn more information, please reference the MA ... Learn more

      Go to Category Page
      Prev Next
      State Payroll Tax and Registration Guides

      Still need our help? Our support team is waiting to help you. Contact us