Massachusetts Employer Registration

Your business will need an Employer Identification Number (EIN, also called a FEIN) if you do not already have one.

• The simplest way to get an EIN is to apply online with the IRS. There is no cost to apply.
• For more information, read our help article: “Your Step-by-step Guide on How to Apply for EIN”

Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS) — the IRS’s free online service for paying federal taxes electronically.

• You can register online at eftps.gov.

To learn more, read our article: “What Is EFTPS?”

New employers must register their business online with the Massachusetts Department of Revenue (DOR) via MassTaxConnect to obtain a state income tax (SIT) withholding account.

Massachusetts new employers must also register for Massachusetts Paid Family and Medical Leave (PFML) — a state program that provides wage replacement benefits to employees who take leave for qualifying family or medical reasons. Register for Massachusetts PFML contributions on the state website.

Massachusetts new employers must also register with the UI Employer Registration Portal through the Massachusetts Department of Unemployment Assistance (DUA) to obtain a State Unemployment Insurance (SUI) account.

Important: You cannot register for a Massachusetts SUI account until after you have paid your first employee. Complete the Massachusetts DOR registration first, then return to complete DUA registration after your first payroll.

For more information, visit Massachusetts Labor and Workforce Development.

Before running payroll in Patriot, you need to enter your Massachusetts State Unemployment Tax Assessment (SUTA) rate.

• Non-construction employers: The Massachusetts new employer SUTA rate is 2.13% for 2026.
• Construction employers: The Massachusetts new employer SUTA rate is 5.45% for 2026.

Each year, the Massachusetts DUA will assign your business a new SUTA rate based on your industry and experience rating.

EMAC exemption for new employers: Massachusetts new employers are exempt from the Employer Medical Assistance Contribution (EMAC — a state assessment that helps fund public health insurance programs) for the first 3 years of business. For more information, visit the Massachusetts Office of Labor and Workforce Development.

For more information about SUTA, read our article: “What Is SUTA Tax?”

Massachusetts requires all employers with at least one employee to carry workers’ compensation insurance.

• You can sign up through a private insurance provider or through a state-operated fund. Learn more about Massachusetts workers’ comp requirements at the Workers’ Compensation Rating and Inspection Bureau of Massachusetts.
• Patriot Payroll offers a free pay-as-you-go (PAYG) workers’ comp integration through our partner, ERGO NEXT Insurance. Get a free quote with ERGO NEXT here.

Massachusetts does not mandate a statewide retirement savings program for private-sector employers. However, the state offers CORE (a voluntary retirement plan available to nonprofits with 20 or fewer employees). Learn more about the Massachusetts CORE plan.

All Massachusetts employers can offer employees a qualifying retirement plan of their choice. Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with Patriot Payroll. Learn more about Patriot’s Vestwell integration here.

Federal law requires all employers to verify each new employee’s identity and authorization to work in the United States using Form I-9.

Form I-9 is completed in two parts:

1. Employee completes Part 1 on or before their first day of work.
2. Employer completes Part 2 within three business days of the employee’s first day by reviewing the employee’s identity and work authorization documents.

You must retain each employee’s completed Form I-9 for as long as the individual works for you. For more information, read:

• “Form I-9 In a Nutshell”
• “What Should Be in an Employee File?”

Have your new employee fill out Form W-4, Employee’s Withholding Certificate, to determine the correct amount of federal income tax to withhold from their paychecks.

For more information, read: “What Is a W-4 Form, and What Is it Used for?”

Have your new employee fill out Form M-4, Massachusetts Employee’s Withholding Exemption Certificate — the Massachusetts-specific withholding form used to determine the correct amount of Massachusetts state income tax (SIT) to withhold from their paychecks.

Massachusetts employers must report all new hires and rehires within 14 days from the date of hire or rehire. You can report new hires in either of the following ways:

• Online: Through MassTaxConnect

By mail/fax: Using Form NHR, faxed to 617-376-3262

Massachusetts employers must pay at least the Massachusetts state minimum wage of $15.00 per hour in 2026, or the applicable federal minimum wage, whichever is higher.

You are also required to display the Massachusetts minimum wage poster in a location where employees can read it.

Massachusetts employers must display all required federal and state labor law posters in a location where employees can read them.

Get annual poster updates and all federal, state, county, and city labor law updates through Patriot’s labor law poster store, powered by PosterElite.