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Updated Employer Notice - DUA will recalculate and issue new 2021 UI Rates

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Dear Massachusetts Employer:

On Friday, May 28, 2021, Governor Baker signed legislation that will exclude all COVID-19-related benefits paid between March 10, 2020 and August 1, 2021 from the unemployment insurance (UI) solvency rate calculation. The Department of Unemployment Assistance (DUA) will recalculate and issue new 2021 UI Rates to employers by late July. Please note, business transfers cannot be processed until the rate recalculation is completed.  DUA will communicate additional information to employers with business transfers later this summer, and impacted employers will not be assessed interests and penalties.

DUA anticipates that the recalculated 2021 UI Rates will more closely align with the 2020 UI Rates in most cases. Until employers receive their recalculated 2021 UI Rate in late July, employers are advised to use their 2020 UI Rates, retroactive to the beginning of the year.  DUA encourages employers utilizing third-party administrators (TPAs) to work with their TPAs to make adjustments for their Q2 contributions. TPAs should wait on making their final impound at the end of Q2 until DUA issues the recalculated 2021 Rates. 

On Monday, May 24, 2021, DUA further extended the Q1 2021 contribution and deferral deadline to Monday, August 2nd. DUA will be further extending the Q2 contribution and deferral deadline to August 31, 2021. Q2 Quarterly Employment and Wage Detail filings will remain due by Monday, August 2nd. Employers who have made Q1 and Q2 payments based on rates earlier issued and who receive a lower recalculated 2021 UI Rate will receive a credit for any overpayment that can be applied to future quarters.  DUA will not be issuing refunds for overpayments.

 As part of the Commonwealth’s plan to recover the cost of benefits paid by the UI Trust Fund in 2020 and 2021 during the COVID-19 crisis and more manageably spread these costs over time, employers’ recalculated 2021 UI Rate notices will include a quarterly COVID-19 recovery assessment, retroactive to January 1, 2021, for all experience-rated employers. 

Please note that effective August 1, 2021, DUA will return to the normal practice of charging all new claims directly to employer accounts.

We are making every effort to get the recalculated rate and assessment information to you as soon as possible. We thank you in advance for your patience.

If you have any questions, please contact DUA Employer Customer Service via email at  


Thank you,

Department of Unemployment Assistance   

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