Massachusetts Payroll Tax and Registration Guide

Employers in the Bay State: learn about Massachusetts payroll tax and registration here.

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boston, massachusetts

Are you an employer with employees in Massachusetts? Keep reading for details around registering your business.

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.
  • 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

  • Yes

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

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