By Payroll and Entitlements Editorial Staff
Pursuant to legislation signed on April 1, 2021, Schedule E will remain in effect in Massachusetts for calendar years 2021 and 2022. 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 newly subject employers in the construction industry (North American Industrial Classification System Code 23) pay at a rate consistent with the average rate of employers in that industry. In addition, for calendar years 2021 and 2022, each employer required to make contributions will pay an excise on the wages paid to its employees in accordance with the rate determined under Schedule E. The rate will range from 0.100% to 0.565% for positive-balance employers and 0.580% to 0.760% for negative-balance employers (H. 90, Ch. 9 of the Acts of 2021).
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