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Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms MASSACHUSETTS SUMMARY A more detailed explanation is available in Massachusetts's Household Employment Tax Guide First, determine if you are legally a household employer (see Home page link, or the government's tax guides.) Then, be sure you fulfill the federal requirements first, before turning to these state requirements. Subject to Unemployment (UI)if you pay combined wages of $1000 in any calendar quarter. Income tax withholding is optional. Worker's Compensation insurance is required if the employee works at least 16 hours per week. Worker's compensation is not part of employment taxation. Check with your own insurance agent or your state. The employer registers and obtains an employer ID number from Massachusetts Division of Employment and Training (DET.) Use Form 1110A, Employer Status Report. For each new or rehired worker, the employer files Form NHR, New Hire Reporting Form within 14 days of first work day. New hires may also be reported online at Massachusetts Department of Revenue (DOR.) The employer files quarterly unemployment tax returns and pays unemployment tax ("UI") This tax is not deducted from the worker's pay. It is applicable to the first $10,800 of wages paid per worker in the year 2002. The rate varies based upon experience and is usually assigned annually. Use Form 1, Employer's Quarterly Contribution Report. The employer may optionally deduct income taxes from the worker's paycheck. If choosing to withhold income taxes, the employer registers with MA Department of Revenue using the Federal EIN For long-term employees who will earn enough to owe taxes at the end of the year, we recommend that you deduct income taxes, though this is optional based upon agreement between the worker and the employer. Use Form TA-1, Application for Original Registration. If withholding MA income taxes, the employer files quarterly report with DOR. Use Form WR-1, Employer's Quarterly Report of Wages Paid. If MA income tax withholding will be between $101 and $1200 annually, employer files and pays withheld amounts quarterly. Use Form M-941, Quarterly Return of Income Taxes Withheld. Other amounts of MA income tax withheld may require more frequent filing, or less frequent filing. Use Form M-941D, Quarterly Return of Income Taxes Withheld for Employers Paying Weekly and Form M-941W, Employer's Weekly Payment of Income Taxes Withheld or Form M-942, Employer's Monthly Return of Income Taxes Withheld and Instructions, or Form M-941A, Employer's Annual Return of Income Taxes Withheld and Instructions. See our Massachusetts Forms: MA Forms We respect our visitors: No pop ads. No scumware. No cookies. SSL Secure login. Ask a Question FAQ Search Our Sites Sign Up Home Glossary More Links Ask Forum Calculate Federal Summary Federal Forms

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