By Payroll and Entitlements Editorial Staff
Schedule E is in effect in Massachusetts for calendar year 2019. Rates for positive-balance employers under this schedule range from 0.94% to 5.24% and rates for negative-balance employers range from 7.03% to 14.37%. New nonconstruction employers pay 2.42% and new construction employers pay 6.91% in 2019 (LWD Communication).
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