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Find your Massachusetts tax account info

If you have previously registered with the Department of Revenue your account number will be your FEIN. The Department of Revenue also accepts another number format (WTH-000...), but Gusto will use your FEIN. If you are unsure if you have registered or what your deposit schedule is, you should call the agency at (617) 887-6367.

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. If you are unsure of your account number or rate you should call the agency at (617) 626-5075. Click here to view state-by-state UI rates and wage bases.

Massachusetts Employer Medical Assistance Contribution (EMAC)

Massachusetts EMAC is an additional contribution that some Massachusetts employers must pay.

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:

  1. Click the Company Details tab.
  2. Click Massachusetts Tax Setup.
  3. Click Manage Taxes
  4. Navigate to Employer Medical Assistance Contribution and select Exempt.

Once you have 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:

  1. Click the Company Details tab. 
  2. Click Massachusetts Tax Setup.
  3. Click Manage Taxes.
  4. Navigate to Employer Medical Assistance Contribution and select Not exempt
  5. Select your EMAC rate.
    • Find the EMAC rate on the Notice of Employers Unemployment Insurance Rate you receive annually from the DUA. If you’re unsure, you can learn more about EMAC here or verify your rate by calling the agency at (617) 626-5060.

Keep in mind: 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.

MA Paid Medical and Family Leave (PMFL)

All employers with 25 or more employees (including W-2 employees and 1099 contractors) in MA are subject to the employer portion of this tax.

Update in Gusto whether you are subject or not subject to PFML:

  1. Click the Company Details tab.
  2. Under Massachusetts Tax Setup, click Manage Taxes.
  3. Under State Tax Settings, click the blue edit next to Paid Family and Medical Leave Tax (MA PFML) Employer Liability?
  4. Select either Yes if you owe this tax, or No if you are exempt.
    • If Yes (you're subject to the tax): Click edit next to Paid Family and Medical Leave Account ID and enter your assigned account number.

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