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Massachusetts New Employer Information

Congratulations on your decision to become a new employer in Massachusetts! You will need a few things in place before you run your first payroll. For help registering your business in Massachusetts, check out our partner, CorpNet.

Federal and State Tax Accounts

Federal Tax Accounts:

Apply for an EIN View Details

Apply for an Employer Identification Number (EIN or FEIN) if you don’t already have one. The simplest (and preferred) way is to apply with the IRS online. There is no cost to apply.
To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”

Enroll in EFTPS View Details

Although it is not required, we recommend that register for this federal tax paying system. You can easily register online. This account will be helpful for you to make tax payments online or view whatever tax filings have been made on your behalf by Patriot if you are a Full Service Payroll customer.
To find out more about the EFTPS, read our article, “What Is EFTPS?”

State of Massachusetts Tax Accounts:

Register With Massachusetts Department of Revenue View Details

New employers will need to register their business online with the Massachusetts Department of Revenue. Registration will be be necessary for a state income tax (SIT) withholding account.
You will also need to register for the Massachusetts PFML for paid family leave. You can register for Massachusetts PFML on the state website.

Register With MA Labor and Workforce Development View Details

Massachusetts new employers will also need to register online with the UI Employer Registration Portal for a state unemployment insurance (SUI) tax account once you have paid your employees. NOTE: You will not be able to get an EIN with the MA Labor and Workforce Development until after you have paid your first employee.
For more information, visit the Massachusetts Labor and Workforce Development.

Get Your SUTA Tax Rate View Details

The Massachusetts new employer SUTA rate for non-construction employers is 1.87% for 2024. The new employer SUTA rate for new construction employers is 3.76%.
You will be assigned an unemployment tax rate (SUTA) every year based on your industry and experience rating.
Massachusetts new employers are exempt from the EMAC (Employer Medical Assistance Contribution) for the first 3 years. For more information, visit the Massachusetts Office of Labor and Workforce Development.

Setting Up Your New Employee:

Fill Out Form I-9 View Details

Fill out Form I-9 for worker verification in the USA. For more information, read “Form I-9 In a Nutshell.”
As an employer, you will need to keep each employee’s completed Form I-9 as long as the individual works for you. For more information, read “What Should Be in an Employee File?”

Have Employee Fill Out Federal Form W-4 View Details

Have your new employee fill out Form W-4, Employee’s Withholding Certificate, for federal income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”

Have Employee Fill Out State Form M-4 View Details

Have your new employee fill out Form M-4, Massachusetts Employee’s Withholding Exemption Certificate for Massachusetts state income taxes (SIT).

Report New Hires View Details

Massachusetts employers are required by law to report all new hires within 14 days from the date of hire or rehire.
Employers in Massachusetts can report new hires on Form NHR with the Department of Revenue. Fax the form to 617-376-3262 or report online with MassTaxConnect.

Meet Minimum Wage Requirements View Details

Massachusetts employers must meet the 2024 minimum wage rate of $15.00 per hour.
You need to display the Massachusetts minimum wage poster where your employees can read it.

Once you have all the necessary information, you will be able to set up your payroll for your business.

You will want to keep all payroll records for at least three years. For more information, read our help article, “What Employers Should Know About Employee Payroll Records”

Let us know if you have any questions. We are here to help!

This is not an all-inclusive list and employers should contact their federal, state, and local government for a full list of compliances.

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