# Massachusetts — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Massachusetts, taxable wage base is $15,000, verified against its source on 2026-08-18.

- **State:** Massachusetts _(our reading, not quoted from the source)_
- **Taxable wage base:** $15,000 _(verified: appears in the quote below)_

## What the source says

> Currently the first $15,000 paid to each employee is subject to contributions in the calendar year.

## Source

- https://uionline.detma.org/Static/Revenue/External%20Employer%20FAQs_final_edits.htm

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).