Coverage: Any business that during the current or preceding calendar year (1) has at least one employee for some portion of a day in each of 13 weeks, (2) pays wages of $1,500 or more in any calendar quarter, or (3) is subject to FUTA and has a payroll of more that $200 per quarter.
Rates: 1.12% — 10.96% for 2008 (amounts subject to solvency adjustment factor of 1.10% for 2008); 2.53% for new employers and 6.95% for new construction employers (2008); certain employers (except those employing fewer than six employees) must pay an unemployment health insurance contribution
Taxable Wage Limit: $14,000 for 2008 and 2009
Employee Withholding: None
Administration:
Division of Unemployment Assistance
Charles F. Hurley Building
19 Staniford Street
Boston, Massachusetts 02114
Telephone: (617) 626-6560