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: 1.325% — 7.225%; 2.2% (no experience)

Taxable Wage Limit: $10,800

Employee Withholding: None

Administration:

Division of Employment and Training
Charles F. Hurley Building
19 Staniford Street
Boston, Massachusetts 02114
Telephone: 617-626-5400