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To pay employees in a state where you’ve never operated or paid people before, you must register with the relevant state tax agencies. This lets you pay and file the taxes you and your employees are liable for.
Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.
Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.
Here’s a snapshot of the process:
CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.
Important reminder: Some state agencies require that Gusto have third-party access (TPA) to your account to file and pay taxes on your behalf—in most cases, CorpNet does not give Gusto this access, so you'll need to do so on your own after registration is complete. For the states you do business in, check out our state registration articles to determine if TPA is required, and how you can set it up on your own.
After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.
When your order is complete, you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:
Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order.
You can also check the status in your Gusto account:
If your order is still in progress, you can cancel from your Gusto account:
Q: Can I run payroll for my employees before my registration is complete?
A: In most cases, you can run payroll before all state tax information is added in Gusto. As long as the info that is immediately required is completed—typically your tax rate(s) and deposit frequency—you'll be able to run payroll.
Important remindersIf you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.
Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet, or if the business is undergoing a merger or acquisition?
A: No–you must have a FEIN entered in Gusto to order a state tax registration.
If your company is going through a merger or being acquired, CorpNet cannot assist with registration. Work with your tax advisor and state agencies directly to navigate this change and register your business.
Q: Where can I see all my tax information?
A: You can see all tax details in the following locations:
Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.
Q: What if I'm not liable for unemployment yet (referring to the minimum wage threshold in some states)?
A: In order for CorpNet to start the registration process for an unemployment account number before you're liable, you can:
Q: Can I register with CorpNet if the responsible party is based internationally and does not have an ITIN/SSN?
A: CorpNet may be able to assist directly—reach out to [email protected] or call 1(888) 449-2638.
Q: My company is a nonprofit—why can't I enter 0% in the responsible party section, or add a commercial owner?
A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI. Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.
Some states require that an individual owner be listed on the account. If you're a non-profit and not sure how to proceed, contact CorpNet directly at [email protected] or call 1(888) 449-2638.
Q: Does CorpNet help with giving Gusto any required third-party access (TPA) needed to file and pay taxes?
A: Some state agencies require that Gusto have third-party access (TPA) to your account to file and pay taxes on your behalf—in most cases, CorpNet does not give Gusto this access, so you'll need to do so on your own after registration is complete. For the states you do business in, check out our state registration articles to determine if TPA is required, and how you can set it up on your own.
Q: Does CorpNet help with state tax account closures?
A: No—you'll need to close the tax account on your own.
Click the dropdowns below to learn how to register with state agencies.
After you register with the department of revenue (DOR), you'll receive an account ID and company-specific tax filing frequency. If you have questions about registration, contact the DOR directly at (617) 887-6367.
If you've signed up for an account on MassTaxConnect but haven’t yet registered for withholding and PFML or been assigned a WTH account ID:
If you already have a Massachusetts withholding account number that starts with a “WTH,” but you haven't had active payrolls in Massachusetts recently, you may need to call the DOR at (617) 887-6367, Option 4, to reactivate your WTH Account ID.
If you get stuck registering, follow the DUA’s step-by-step registration instruction guide.
Once a valid Massachusetts work address has been added in Gusto for one or more employee(s), you can add your tax account information:
If you're unsure about your account numbers or rate(s), call the agency at (617) 626-5075.
Massachusetts (EMAC) is an additional contribution that some Massachusetts employers must pay—check if your company is subject to EMAC here.
The company is exempt
Your company is exempt from paying the EMAC if you’ve been an employer for 3 years or less. If you've been an employer in Massachusetts for 3 years or less, you can set your exemption in Gusto by following these steps:
The company is not exempt/subject
Once you've been an employer in Massachusetts for 3 years, you may be subject to the tax.
You can update your status in Gusto by following these steps:
Important
MA also exempts companies with an average of less than 6 employees. Gusto will determine if you exceed 6 employees at the end of each quarter and calculate the tax if applicable using the EMAC rate you've selected in Gusto. Do not apply an exemption in the now if you've been in business for longer than three years, but have fewer than six employees—we've got you covered.
Employers register for withholding (income) tax and PFML at the same time.
Gusto will withhold both the employee and employer amounts (if applicable) and file to the MA Department of Family and Medical Leave at the end of each quarter.
Regardless of the company size, the employee contribution tax rate is 0.318% for 2023 (up to the Social Security wage base). For 2024, this increases to 0.46%.
Employers with 25 or more workers (employees and certain 1099 workers) are required to pay an employer share of 0.312% for 2023. In 2024, this will increase to 0.42%.
Click here for more information about MA PFML.
First, a few reminders:
Set the percentage of employee-deductions for PFML you'd like to cover:
Contractors and PFML
Covered Individuals under the MA PFML program include W-2 employees and some qualified 1099 contractors that perform services within your trade or business.
Gusto does not support tax withholding for 1099 contractors. If you have a contractor that should be included in the MA PFML program under the agency’s definition:
Private plans and PFML
Private plans are not supported in Gusto, but if your plan exceeds MA PFML standards, you can set up an employer exemption in your Gusto account.
If you've already registered in the state, you'll need to enter your tax account details in Gusto in order to pay employees.
You'll need to be registered with one or more of the below agencies in order for Gusto to file and pay taxes on your behalf:
If you still need to register, click the Register a company with the state dropdown above in this article.
If you've previously registered with the Department of Revenue, the MA withholding account number that should be entered in Gusto is your federal employer identification number (FEIN) or MA Withholding Account ID.
If you have questions about your account number or tax filing frequency, call the agency at (617) 887-6367.
Don't have your filing frequency yet?
Enter the fastest schedule option until you receive your company-assigned filing frequency. As soon as you receive it, update the information in Gusto in the same location.
Learn where to enter this information in Gusto in the related dropdown below.
Your Massachusetts UI Account Number and Contribution Rate appears on the notice that you receive from the Massachusetts Department of Unemployment Assistance (DUA) each year. You may also be subject to the new COVID-19 Recovery Assessment Tax (RAT) rate that will appear on the same notice.
If you're unsure about your account number or rate(s), call the agency at (617) 626-5075.
Don't have your rate yet?
You can enter the state-specific "New employer rate” from this article until you receive your agency-assigned rate. Update the rate in Gusto as soon as you have your company-assigned rate. Learn where to enter this information in Gusto in the related dropdown below.
Massachusetts (EMAC) is an additional contribution that some Massachusetts employers must pay—check if your company is subject to EMAC here.
The company is exempt
Your company is exempt from paying the EMAC if you’ve been an employer for 3 years or less. If you've been an employer in Massachusetts for 3 years or less, you can set your exemption in Gusto by following these steps:
The company is not exempt/subject
Once you've been an employer in Massachusetts for 3 years, you may be subject to the tax.
You can update your status in Gusto by following these steps:
Important
MA also exempts companies with an average of less than 6 employees. Gusto will determine if you exceed 6 employees at the end of each quarter and calculate the tax if applicable using the EMAC rate you've selected in Gusto. Do not apply an exemption in the now if you've been in business for longer than three years, but have fewer than six employees—we've got you covered.
Once a valid Massachusetts address has been added in Gusto for one or more employee(s), you can add your tax account information:
Learn how to authorize Gusto as your third-party agent (TPA) for the agencies below.
Once you grant Gusto access, we can monitor your Massachusetts tax account and update it automatically when we find out about changes, helping avoid notices, penalties, and interest.
Important: Only the master administrator of your tax account can grant Gusto access.
Gusto cannot pay or file taxes on your behalf until you give us access—there are two ways to give us the access we'll need:
Important: Only the master administrator of your tax account can grant Gusto access.
If you have questions along the way, or run into any issues, watch this video created by the agency.
If you have questions along the way, or run into any issues, watch this video created by the agency.
Verify that the following information you have entered into Gusto matches what is on file with the MA Department of Unemployment Assistance:
If Gusto is having trouble gaining access to your account, troubleshoot with the agency by giving them a call at (617) 626-5075.
Where to find the forms available in your account
Head to the Taxes & compliance section and select Tax documents.
Use the tabs on the page to toggle between federal, state, W-2, and 1099 forms.
Asterisk info—only if applicable
Filings marked with an asterisk (*) will not appear in your Tax documents tab—these are coupons, payment vouchers, or other forms that are filed electronically.
You can confirm tax payments were made by running an agency payments report.