Massachusetts Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 26, 2026
Last Reviewed: January 26, 2026
Applicable Period: 2026
Jurisdiction: State of Massachusetts , United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Massachusetts provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Department of Unemployment Assistance and funded through employer taxes under state and federal law.
Program authority: Massachusetts General Laws Chapter 151A
Administering agency: Department of Unemployment Assistance (DUA)
Official website: https://www.mass.gov/orgs/department-of-unemployment-assistance
This guide provides comprehensive information on Massachusetts unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Massachusetts General Laws Chapter 151A, DUA official guidance, U.S. Department of Labor
| Massachusetts Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $1,105 | M.G.L. c.151A § 29 |
| Minimum Weekly Benefit | Varies by earnings | M.G.L. c.151A § 29 |
| Standard Duration | 30 weeks (currently) | M.G.L. c.151A § 30 |
| Waiting Week Required | Yes | M.G.L. c.151A § 23 |
| Filing Portal | Unemployment Services for Workers | https://www.mass.gov/how-to/apply-for-unemployment-insurance-benefits |
| Certification Frequency | Weekly | DUA certification requirements |
| Work Search Required | 3 activities/week | M.G.L. c.151A § 24 |
| Appeal Deadline | 10 days from mailing | M.G.L. c.151A § 39 |
| Payment Methods | Direct deposit, DUA ReliaCard | DUA payment information |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (5%) | M.G.L. c.151A § 29E |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - Last four completed calendar quarters before filing claim
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid
Source: DUA terminology guide
Overview of Unemployment Benefits in Massachusetts
Program Purpose
Unemployment insurance in Massachusetts provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Massachusetts administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Massachusetts General Laws Chapter 151A
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Source: M.G.L. c. 151A; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Department of Unemployment Assistance (DUA)
Massachusetts unemployment insurance program is administered by the Department of Unemployment Assistance.
Contact information:
- Website: https://www.mass.gov/orgs/department-of-unemployment-assistance
- Claims filing portal: https://www.mass.gov/how-to/apply-for-unemployment-insurance-benefits
- Phone: (877) 626-6800
- TTY: 711
- Hours: Monday–Thursday, 8:30 a.m.–4:30 p.m.
- TeleCert Line: (617) 626-6338 (daily 6 a.m.–10 p.m.)
- Payment Status Line: (617) 626-6563
- Mailing address: Department of Unemployment Assistance, 100 Cambridge Street, Boston, MA 02114
Source: DUA official website
Last verification: January 27, 2026
Current Program Status
As of 2026, Massachusetts unemployment benefits duration has been extended to 30 weeks due to elevated unemployment rates in the state’s metropolitan areas. Under Massachusetts law, when the twelve-month average unemployment rate in any measured metropolitan area exceeds 5.1%, the maximum benefit duration increases from the standard 26 weeks to 30 weeks. This extension became effective in April 2025 and continues to apply to claims filed during this period.
The maximum weekly benefit amount for 2026 is $1,105, making Massachusetts one of the highest-benefit states in the nation. This amount is calculated annually based on 57.5% of the state average weekly wage.
Source: M.G.L. c. 151A § 30; DUA policy announcements
Who Is Eligible for Unemployment Benefits in Massachusetts
Employment Status Requirements
To qualify for unemployment benefits in Massachusetts, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to M.G.L. c. 151A § 2: “Employment means any service performed for remuneration or under any contract of hire, written or oral, express or implied.”
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals
- Certain agricultural workers earning below threshold
- Real estate agents paid solely by commission
- Insurance agents paid solely by commission
- Elected officials in most circumstances
- Students working for educational institution while enrolled
- Employees of immediate family members in some cases
Source: M.G.L. c. 151A §§ 2, 6, and 6A (employment definitions and exclusions)
Earnings and Work History Requirements
Base Period Definition:
The base period in Massachusetts is the last four completed calendar quarters immediately preceding the first day of the benefit year.
Example: Claim filed in January 2026
- Base period: October 2024 – September 2025
- Alternative base period (if standard fails): January 2025 – December 2025
Source: M.G.L. c. 151A § 1(a)
Minimum Monetary Requirements:
To qualify monetarily for benefits in Massachusetts, claimants must meet the following wage requirements:
- Total base period wages: Minimum of at least 30 times the weekly benefit rate
- Minimum base period wages: At least $2,000 during the base period (adjusted annually based on minimum wage increases)
- Wages in multiple quarters: Earnings in at least two quarters of the base period are typically necessary
The weekly benefit amount is calculated based on wages in the two highest quarters of the base period. If the claimant worked only one or two quarters, the calculation uses the highest quarter.
Alternative base period:
Massachusetts allows use of an alternative base period if the standard base period fails to qualify the claimant or if using the alternative base period would increase the total benefit credit by 10% or more. The alternative base period consists of the last three completed calendar quarters and any weeks with wages in the incomplete quarter when the claim is filed.
Source: M.G.L. c. 151A § 24(a) – Monetary Eligibility
Benefit calculator: https://www.mass.gov/info-details/how-unemployment-insurance-benefits-are-determined (provides estimate only)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in Massachusetts:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours
- Temporary layoff with indefinite or extended recall
- Discharge not due to deliberate misconduct or knowing violation of rules
- Accepting voluntary severance during layoff uncertainty
Disqualifying separations:
According to M.G.L. c. 151A § 25, benefits are denied if unemployment results from:
- Voluntary quit without good cause Definition: Leaving employment voluntarily without urgent, compelling, and necessitous reason attributable to the employer or employment. Massachusetts courts have held that the reason for leaving must make the separation “involuntary” in nature. Disqualification period: Until the individual has worked in covered employment for at least eight weeks and earned at least eight times the weekly benefit amount
- Discharge for deliberate misconduct or knowing violation of rules Definition: “Deliberate misconduct in willful disregard of the employing unit’s interest, or a knowing violation of a reasonable and uniformly enforced rule or policy of the employing unit.” The employer bears the burden of proving each element:
- The conduct was deliberate
- The conduct was in willful disregard of employer’s interest
- The rule or policy violated was reasonable and uniformly enforced
- Conviction of felony or misdemeanor in connection with employment Disqualification period: Duration of unemployment
- Participation in labor dispute Workers unemployed due to participation in a labor dispute that causes work stoppage are disqualified for the duration of the dispute, unless specific exceptions apply.
Good cause exceptions for voluntary quit:
Massachusetts recognizes the following as potentially constituting “good cause” for voluntary separation:
- Domestic violence affecting the employee or employee’s dependent child
- Necessitous and compelling family circumstances
- Following a spouse to new location when spouse’s relocation is beyond spouse’s control
- Health reasons making continued employment impossible (with medical documentation)
- Sexual harassment, racial harassment, or other unreasonable workplace harassment
- Unsafe working conditions
- Substantial change in working conditions making continued employment impractical
- Acceptance of voluntary severance when employer creates uncertainty about imminent layoff
Massachusetts courts have established that good cause must be both urgent and compelling, making the separation essentially involuntary rather than a matter of preference or convenience.
Source: M.G.L. c. 151A § 25(e) (separation provisions); 430 CMR 4.04 (DUA regulations on disqualifications)
Ongoing Eligibility Requirements
To maintain eligibility for benefits, claimants must meet continuing requirements:
- Able and available for work: Claimants must be physically and mentally capable of working and available to accept suitable work. Limited exceptions exist for illness or disability (up to three weeks per benefit year).
- Actively seeking work: Claimants must conduct an active search for employment by making at least three work search activities per week.
- Registration for work: Claimants must register for work as prescribed by the Commissioner of DUA.
- Acceptance of suitable work: Claimants must accept offers of suitable work when made. Suitable work is evaluated based on the claimant’s prior training, experience, earnings, length of unemployment, and distance from residence.
- Weekly certification: Claimants must file weekly claims certifying continued eligibility and reporting any earnings or disqualifying circumstances.
Source: M.G.L. c. 151A § 24 (eligibility requirements); M.G.L. c. 151A § 25 (disqualifications)
Who Is Not Eligible for Unemployment Benefits in Massachusetts
The following categories of workers are generally not covered by Massachusetts unemployment insurance program:
Categorical exclusions:
- Self-employed individuals Individuals working for themselves are not covered under Massachusetts unemployment insurance unless they elect optional coverage where available.
- Independent contractors Workers classified as independent contractors rather than employees are not covered. However, misclassified workers may challenge their classification and establish coverage. Massachusetts uses multi-factor tests to determine whether a worker is an employee or independent contractor.
- Certain students Students employed by the educational institution they attend while enrolled and regularly attending classes are not covered.
- Real estate and insurance agents Real estate salespersons and insurance agents compensated solely by commission are excluded from coverage.
- Federal civilian employees Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state unemployment insurance.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe - Military personnel Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx - Family employment Services performed by children under age 21 for parents, and services performed by individuals for their spouse or child are excluded in certain circumstances.
- Elected officials Elected officials and members of legislative bodies are generally excluded from coverage.
- Railroad workers Covered under separate federal Railroad Unemployment Insurance Act.
Source: M.G.L. c. 151A §§ 6 and 6A (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
Individuals Who May Be Ineligible Due to Immigration Status
Non-citizens must have work authorization to be eligible for unemployment benefits. Claimants without current work authorization are not eligible, even if they have qualifying wages and met all other eligibility criteria at the time wages were earned.
DUA verifies work authorization through documentation such as:
- Permanent Resident Card (Green Card)
- Employment Authorization Document
- Valid visa with work authorization
- Other documentation of lawful work status
Source: M.G.L. c. 151A § 24; DUA eligibility verification procedures
How Unemployment Benefit Amounts Are Calculated in Massachusetts
Weekly Benefit Amount (WBA)
Calculation formula:
Massachusetts calculates the weekly benefit amount using wages from the base period:
Step 1: Identify the two highest quarters of wages in the base period. If the claimant worked only one or two quarters, use the highest quarter.
Step 2: Add the wages from the two highest quarters and divide by 26 (the number of weeks in two quarters) to determine the average weekly wage.
Step 3: Divide the average weekly wage by 2 and round to the nearest dollar. This is the weekly benefit amount.
Formula: WBA = (Wages in two highest quarters ÷ 26) ÷ 2
For claimants with one or two quarters only: WBA = (Wages in highest quarter ÷ 13) ÷ 2
For 2026:
- Minimum WBA: Varies based on earnings (no statutory minimum)
- Maximum WBA: $1,105
- Average WBA: Approximately $550 (2025 data)
The maximum weekly benefit amount is set at 57.5% of the state average weekly wage, which is calculated annually. For 2026, the state average weekly wage calculation established the maximum at $1,105 per week.
Example calculation:
Claimant with quarterly wages:
- Q1 2025: $15,000
- Q2 2025: $13,000
- Q3 2025: $14,000
- Q4 2025: $12,000
Two highest quarters: Q1 ($15,000) + Q3 ($14,000) = $29,000
Average weekly wage: $29,000 ÷ 26 = $1,115.38
Weekly benefit amount: $1,115.38 ÷ 2 = $557.69, rounded to $558
However, if this calculation exceeds the maximum, the WBA is capped at $1,105.
Partial unemployment:
Claimants working part-time may receive reduced benefits. Massachusetts allows earnings up to one-third of the weekly benefit rate to be disregarded. Benefits are reduced dollar-for-dollar for earnings above this threshold. The total of earnings plus benefits cannot exceed the claimant’s average weekly wage.
Source: M.G.L. c. 151A § 29 (benefit calculation)
Last updated: January 2026
Official calculator: https://www.mass.gov/info-details/how-unemployment-insurance-benefits-are-determined (estimate only, not official determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as the lesser of:
- 30 times the weekly benefit amount, OR
- 36% of total base period wages
Example:
- WBA: $558
- 30 × $558 = $16,740
- Base period wages: $54,000 × 36% = $19,440
Maximum benefit amount = $16,740 (the lesser amount)
Standard benefit duration: 30 weeks (currently active due to elevated unemployment rates)
Maximum total benefits (2026): Up to $33,150 (based on maximum WBA of $1,105 × 30 weeks)
Benefit year:
Benefits are payable for up to 30 weeks (currently) within a 52-week benefit year beginning the Sunday of the week the claim is filed. Once a benefit year is established, a new claim cannot be filed until that benefit year expires, unless the claimant earns sufficient wages in covered employment to establish a new benefit year.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Massachusetts triggers the federal-state Extended Benefits program. EB can provide up to 13 additional weeks (50% of regular benefits) or 20 additional weeks during periods of extremely high unemployment.
Current EB status: Not active as of January 2026
Status verification: https://www.mass.gov/orgs/department-of-unemployment-assistance
Source: M.G.L. c. 151A § 30 (duration and maximum benefits); 20 C.F.R. Part 615 (Extended Benefits)
Dependents Allowance
Massachusetts provides an additional allowance for eligible dependents:
- Amount per dependent: $25 per week
- Maximum allowance: Up to 50% of the weekly benefit amount
- Qualifying dependents: Children under age 18 (or under age 24 if full-time student) and for whom the claimant is the primary source of support
Documentation required:
- Birth certificates or other proof of parentage
- School enrollment verification for dependents ages 18-23
- Evidence that claimant provides more than half of dependent’s support
Spouses are not included as qualifying dependents. If both spouses receive unemployment benefits with respect to a week of unemployment, only one may receive the dependency allowance for any child.
Source: M.G.L. c. 151A § 29(c)
Unemployment Benefit Payment Schedule in Massachusetts
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Sunday–Saturday | File certification for previous week; available starting Sunday after week ends |
| Processing Time | 2 business days | Time for DUA to process certification and verify eligibility |
| Payment Authorization | After processing | Payment approved and sent to payment method |
| Direct Deposit | 2 business days after certification | Funds available in bank account |
| DUA ReliaCard | 2 business days after certification | Funds loaded to unemployment debit card |
| Paper Check | 5–7 business days | Check mailed to address on file (if selected) |
| Total Timeline | 4–6 weeks from filing | Typical time from initial claim to first payment if no issues |
Waiting week impact:
Massachusetts requires a one-week waiting period. The first week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment, provided the claimant files weekly certifications and meets all eligibility requirements.
Source: M.G.L. c. 151A § 23 (waiting week); DUA payment timeline information
Payment schedule page: https://www.mass.gov/orgs/department-of-unemployment-assistance
Last verified: January 27, 2026
Payment Methods
Massachusetts offers three payment methods:
- Direct deposit: Payments deposited directly into checking or savings account. Requires bank routing number and account number.
- DUA ReliaCard: Prepaid debit card issued by DUA. Funds automatically loaded when payment is processed. Card can be used at ATMs and for purchases. No fee for first withdrawal per deposit at certain ATMs.
- Paper check: Check mailed to address on file. Slowest method and subject to mail delays.
Claimants select payment method when filing initial claim or can change method through the Unemployment Services for Workers portal.
Source: DUA payment information
Direct Deposit Line: (617) 626-6570
How to File an Unemployment Claim in Massachusetts
Online Filing (Primary Method)
Filing portal: Unemployment Services for Workers
URL: https://www.mass.gov/how-to/apply-for-unemployment-insurance-benefits
Availability: 24/7 online access (call center Monday–Thursday, 8:30 a.m.–4:30 p.m.)
Step-by-step filing process:
- Create MyMassGov account – Register at mass.gov with email address and create password, or link existing MyMassGov account to Unemployment Services
- Verify identity – Provide Social Security number, driver’s license or state ID number, and answer identity verification questions
- Enter personal information – Name, address, contact information, date of birth, citizenship status
- Provide employment history – List all employers during past 18 months with:
- Employer name, address, and phone number
- Employment dates (start and end dates)
- Reason for separation from each employer
- Last day worked and last day paid
- Weekly wage information
- Answer eligibility questions – Questions about:
- Availability for work
- Reasons for unemployment
- Union membership
- Receipt of other income or benefits
- Work authorization (for non-citizens)
- Criminal convictions related to work
- Select payment method – Choose direct deposit, DUA ReliaCard, or paper check
- Review and submit – Review all information for accuracy and submit application
Required information:
- Social Security number
- Driver’s license or Massachusetts ID number
- Complete employment history for last 18 months
- Employer contact information
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
Processing:
Claims are typically processed within 4 weeks. DUA may contact the claimant or employer to verify information. Claimants receive:
- Monetary determination: Shows base period wages, weekly benefit amount, maximum benefit amount, and benefit year dates
- Non-monetary determination: Issued if there are questions about eligibility based on separation reason or ongoing requirements
Source: DUA filing instructions
Official guide: https://www.mass.gov/doc/a-guide-to-benefits-and-employment-services/download
Multilingual services: Available in Spanish, Portuguese, Haitian Creole, Chinese, Vietnamese, Russian, Khmer, Lao, Italian, French, Korean, and Arabic
Phone Filing
TeleClaim Center: (877) 626-6800
Hours: Monday–Thursday, 8:30 a.m.–4:30 p.m.
TTY: 711
Phone filing follows the same process as online filing. Call center representatives ask questions and enter information into the system. Multilingual assistance is available. Wait times may be significant during peak periods or high-volume times.
Claimants filing by phone receive the same determinations and notices as those filing online.
Note: DUA encourages online filing as the fastest and most efficient method. The online system is available 24/7, while phone service has limited hours and may experience hold times.
Source: DUA contact information
Verified: January 27, 2026
In-Person Filing
In-person filing is available by appointment only at:
Boston Re-Employment Center
2 Avenue de Lafayette
Boston, MA 02111
Appointments must be scheduled in advance. With the exception of the Boston Re-Employment Center, claimants can no longer apply in person at other locations statewide.
Source: DUA office locations
Appointment information: https://www.mass.gov/orgs/department-of-unemployment-assistance
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or Massachusetts state-issued ID
- Date of birth
- Contact information (phone, email, mailing address)
- Citizenship status or work authorization documents
Employment documentation:
- Most recent employer information (name, address, phone, dates of employment)
- Reason for separation from most recent employer
- Separation notice (if available): layoff letter, termination notice, furlough notice, severance agreement
- All employers in last 18 months with dates and contact information
- Pay stubs or W-2 forms (helpful but not required for filing)
Banking information (for direct deposit):
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
- Work authorization documents (non-citizens): Permanent Resident Card, Employment Authorization Document, valid visa with work authorization
- DD Form 214 (veterans)
- SF-8 or SF-50 (federal civilian employees)
- Union documentation (union members): union name, local number
- Disability documentation (if claiming illness/disability as reason for separation or inability to work)
Most documents can be uploaded through the online portal after filing the initial claim. DUA may request additional documentation during the adjudication process.
Source: DUA filing checklist
Document requirements: https://www.mass.gov/how-to/apply-for-unemployment-insurance-benefits
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday–Saturday for the previous week
Method: Online through Unemployment Services for Workers, phone via TeleCert line, or mobile app
Claimants must file weekly certifications to receive benefits for each week of unemployment. Certification opens Sunday morning for the prior week (Sunday–Saturday). Claimants can file anytime during the week, but filing early in the week results in faster payment processing.
Each certification requires answering questions about the previous week:
- Were you able to work all days of the week?
- Were you available to work all days of the week?
- Did you look for work?
- How many work search activities did you complete?
- Did you refuse any job offers?
- Did you work or earn any money?
- Are you attending school or training?
- Did you receive any other income (pensions, vacation pay, severance)?
Claimants must also report specific work search activities completed during the week, including:
- Employer name and contact information
- Date of contact
- Method of contact
- Position sought
- Result of contact
Late filing:
Certifications must be filed within 21 days of the end of the week being claimed. Certifications filed after this period may be denied unless the claimant can show good cause for the delay. If three consecutive weeks pass without filing a certification, the claim becomes inactive and must be reopened.
Source: M.G.L. c. 151A § 24(c) (continuing claim requirements)
Certification instructions: https://www.mass.gov/how-to/file-your-weekly-unemployment-claim
TeleCert Line: (617) 626-6338 (daily 6 a.m.–10 p.m.)
Work Search Requirements
Required work search activities:
According to M.G.L. c. 151A § 24(b), claimants must actively search for work and complete at least three qualifying work search activities per week. Active work search means making genuine efforts to secure employment appropriate to the claimant’s skills, training, and experience.
Qualifying activities:
- Submitting job application to potential employer (online or in person)
- Attending job interview
- Attending job fair or hiring event
- Participating in career center workshop or training session
- Networking with professional contacts about job opportunities
- Creating or updating professional resume (counts once per claim)
- Registering with employment agencies or staffing services
- Contacting employers to inquire about job openings
- Attending job search workshops offered by MassHire Career Centers
Documentation required:
For each work search activity, claimants must record and be prepared to provide:
- Employer name and complete address
- Contact person name (if applicable)
- Method of contact (online application, in-person visit, phone call, email)
- Date of activity
- Type of activity (application, interview, inquiry, etc.)
- Position applied for or discussed
- Result or outcome of contact
Work search log:
Claimants must maintain records of all work search activities. While DUA does not require submission of the work search log with each weekly certification, claimants must retain documentation and provide it upon request. DUA conducts regular audits of work search activities.
Audit process:
DUA randomly selects claimants for work search verification. Selected claimants receive notice to submit documentation of work search activities for specific weeks. Failure to provide adequate documentation may result in denial of benefits for those weeks and potential disqualification.
Source: M.G.L. c. 151A § 24(b) (work search requirement); 430 CMR 4.04 (DUA regulations)
Work search guide: https://www.mass.gov/orgs/department-of-unemployment-assistance
Work Search Exemptions
The following claimants are exempt from work search requirements:
- Temporary layoff with definite recall date Claimants laid off temporarily with a definite recall date within 10 weeks are exempt from work search requirements. Employer must provide written notice of recall date. If recall date is postponed or canceled, work search requirement begins immediately.
- Union hiring hall members Members of unions with hiring hall systems who are in good standing and registered for dispatch are exempt from independent work search requirements. The union hiring hall referral process satisfies the work search requirement.
- Approved training programs Claimants enrolled in training programs approved by DUA are exempt from work search requirements for the duration of the approved training. Approved training includes:
- Trade Adjustment Assistance (TAA) approved training
- Training approved under Section 30 of M.G.L. c. 151A
- Certain vocational rehabilitation programs
- Illness or disability Claimants temporarily unable to work due to illness or disability may be excused from work search and availability requirements for up to three weeks during the benefit year. Medical documentation may be required.
- RESEA participation Claimants required to participate in the Reemployment Services and Eligibility Assessment (RESEA) program are deemed to be making adequate work search efforts during active participation in RESEA services.
Each exemption requires verification and approval by DUA. Claimants must still file weekly certifications even when exempt from work search requirements.
Source: M.G.L. c. 151A § 24; 430 CMR 4.04 (exemptions and special circumstances)
Exemption application: Contact DUA at (877) 626-6800
Reemployment Services and Eligibility Assessment (RESEA)
Massachusetts participates in the federal RESEA program. DUA uses a statistical model to identify claimants who are likely to exhaust regular unemployment benefits and would benefit from reemployment services.
Selected claimants receive notice to participate in RESEA, which includes:
- In-person or virtual orientation
- Assessment of work skills and employment prospects
- Development of reemployment plan
- Referrals to reemployment services
- Provision of labor market information
- Job search assistance
Participation in RESEA is mandatory when selected. Failure to participate without good cause results in denial of benefits.
Source: 20 C.F.R. § 615.3; DUA RESEA program information
RESEA information: https://www.mass.gov/reemployment-services-and-eligibility-assessment-resea
What Happens After Filing a Claim
Claim processing steps:
- Initial claim received – DUA receives and reviews application for completeness
- Employer notification – DUA sends Request for Information to the most recent employer. Employer has 10 business days to respond with:
- Verification of employment dates and wages
- Reason for separation
- Any information relevant to eligibility
- Wage verification – DUA reviews wage reports filed by all base period employers to verify monetary eligibility
- Monetary determination issued – Shows:
- Base period quarters and wages by employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
- Number of weeks payable
- Non-monetary determination (if needed) – Issued when eligibility questions exist regarding:
- Reason for separation from employment
- Availability for work
- Work search compliance
- Refusal of suitable work
- Other disqualifying issues
- Fact-finding (if necessary) – DUA may conduct investigation including:
- Telephone interviews with claimant and employer
- Request for additional documentation
- Review of evidence submitted by parties
- Written questionnaires
- First payment – If approved with no issues and weekly certifications filed, first payment issued approximately 4-6 weeks after filing initial claim
Monetary determination:
The monetary determination is a written notice showing:
- Each quarter in the base period with wages earned
- Employers who reported wages for each quarter
- Total base period wages
- Weekly benefit amount calculated from base period wages
- Maximum benefit amount available for the benefit year
- Benefit year start and end dates
- Number of weeks of benefits available
Claimants have 10 days from the mailing date to appeal the monetary determination if they disagree with the wages shown or the benefit amounts calculated.
Non-monetary determination:
A non-monetary determination is issued when DUA identifies potential eligibility issues. The determination states:
- Issue being decided
- Facts found by DUA
- Decision (eligible or disqualified)
- Reason for decision
- Legal authority for decision
- Appeal rights and deadline
Common issues requiring non-monetary determinations:
- Voluntary quit – Did claimant have good cause attributable to employer?
- Discharge – Was claimant discharged for deliberate misconduct or rule violation?
- Availability – Is claimant able and available for work?
- Work refusal – Did claimant refuse suitable work without good cause?
- Training attendance – Is claimant attending approved training?
Investigation process:
When a non-monetary issue is identified, DUA conducts a fact-finding investigation:
- Notice sent – Both claimant and employer receive notice of the issue and request for information
- Deadline to respond – Parties typically have 10 days to submit written information or complete questionnaires
- Fact-finding interview – DUA adjudicator may schedule telephone interviews with claimant, employer, and witnesses
- Evidence submitted – Parties may submit documents, statements, and other evidence
- Determination issued – Adjudicator reviews all information and issues written decision
- Appeal rights – Parties have 10 days from mailing date to appeal determination
Typical timeline:
- Monetary determination: 2-4 weeks after filing (if no wage issues)
- Non-monetary determination: 2-6 weeks depending on complexity
- First payment: 4-6 weeks if no eligibility issues
Claimants continue filing weekly certifications even while awaiting determinations. If approved, benefits are paid retroactively for all weeks certified.
Source: DUA claims processing information; M.G.L. c. 151A § 38 (determinations); M.G.L. c. 151A § 39 (appeals)
Processing timeline: https://www.mass.gov/info-details/what-to-expect-after-you-apply-for-unemployment-insurance
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims are denied for insufficient wages when the claimant fails to meet minimum earnings thresholds:
Monetary ineligibility occurs when:
- Total base period wages are less than 30 times the calculated weekly benefit amount
- Total base period wages are less than $2,000 (adjusted annually)
- Wages were earned in only one quarter when two quarters are needed for calculation
- Base period wages are insufficient to establish minimum weekly benefit amount
Claimants who are monetarily ineligible using the standard base period may qualify using the alternative base period (most recent three completed quarters plus incomplete quarter). DUA automatically considers the alternative base period if it would result in eligibility or increase benefits by 10% or more.
Source: M.G.L. c. 151A § 24(a) (monetary eligibility)
Non-Monetary Denial (Disqualifications)
- Voluntary quit without good cause attributable to employer Disqualification: Until individual works at least 8 weeks in covered employment and earns at least 8 times the weekly benefit amount Massachusetts courts require that good cause be “urgent, compelling, and necessitous” and attributable to the employing unit or employment conditions. Personal reasons unrelated to the employment generally do not constitute good cause.
- Discharge for deliberate misconduct or knowing violation of reasonable rule Disqualification: Until individual works at least 8 weeks in covered employment and earns at least 8 times the weekly benefit amount Employer must prove:
- Conduct was deliberate and intentional
- Conduct was in willful disregard of employer’s interest
- Rule violated was reasonable and uniformly enforced
- Conviction of felony or misdemeanor connected with employment Disqualification: Duration of unemployment
- Failure to meet availability requirements Disqualification: Until requirements are met Claimants must be physically and mentally able to work and available for suitable employment. Restrictions on work hours, locations, or conditions may result in denial if restrictions make claimant unavailable for substantial field of employment.
- Work search non-compliance Disqualification: Week(s) of non-compliance Failure to conduct adequate work search (minimum 3 activities per week) results in denial for affected weeks.
- Refusal of suitable work Disqualification: Until individual works at least 8 weeks in covered employment and earns at least 8 times the weekly benefit amount Suitable work is determined based on:
- Training and experience
- Prior earnings
- Length of unemployment
- Distance from residence
- Prospects for securing local work in customary occupation
- Health and physical fitness
- Labor dispute disqualification Disqualification: Duration of work stoppage caused by labor dispute Applies to workers unemployed due to participation in strike, lockout, or other labor dispute resulting in work stoppage.
- Receipt of disqualifying payments Weeks are not payable when claimant receives:
- Vacation pay (for weeks vacation pay is allocated)
- Holiday pay
- Wages in lieu of notice
- Severance pay (for weeks severance is allocated)
- Workers’ compensation total disability benefits
- Pension payments (may reduce benefits)
Source: M.G.L. c. 151A § 25 (disqualification provisions); 430 CMR 4.04 (regulations on disqualifications)
Administrative Denial
Claims may be denied for administrative reasons:
- Incomplete application or missing required information
- Failure to provide required documentation within deadline
- Failure to respond to DUA requests for information
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to eligibility questionnaires
- Failure to file weekly certifications
Administrative denials can often be corrected by providing required information or documentation within deadlines specified by DUA.
Source: M.G.L. c. 151A § 24 (eligibility requirements); DUA administrative procedures
How to Appeal an Unemployment Decision in Massachusetts
Appeal Deadlines (CRITICAL SECTION)
Filing deadline: 10 days from mailing date of determination
CRITICAL: Appeals must be filed within 10 days of the date the determination was mailed (shown on the notice), NOT the date received. The mailing date is printed on the determination notice.
Calculation: If determination mailed January 15, 2026, appeal deadline is January 25, 2026.
Postmark rule: Appeals sent by mail are considered timely if postmarked on or before the deadline. In absence of U.S. Postal Service postmark, or with postage meter stamp, the appeal is considered filed on the date received by DUA.
Late appeals:
Appeals filed after the 10-day deadline but within 30 days of the mailing date may be accepted if the claimant shows good cause for the delay. Good cause includes:
- Claimant or family member seriously ill
- Victim of domestic violence
- Did not receive determination notice due to mail delay
- Other circumstances beyond claimant’s control
In very limited circumstances, DUA may accept appeals filed more than 30 days after the determination if:
- DUA did not send determination in claimant’s primary language and appeal filed within 60 days
- Claimant did not receive determination and files appeal as soon as determination is received
Source: M.G.L. c. 151A § 39 (appeal deadlines)
Last verified: January 27, 2026
Appeal Filing Process
How to file appeal:
Online: Log in to Unemployment Services for Workers account
- Navigate to Monetary and Issue Summary
- Select the determination to appeal
- Click “Appeal Issue”
- Complete the online appeal form
Mail:
Department of Unemployment Assistance
Hearings Department
100 Cambridge Street, Suite 400
Boston, MA 02114
Fax: Not currently accepted for initial appeals
Required information:
- Claimant name and Social Security number (or claimant ID)
- Determination being appealed (include issue ID or determination number)
- Reason for disagreement with determination
- Brief explanation of claimed eligibility
- Signature and date
- Contact information (phone and email)
Appeal form: No specific form required. Appeals can be submitted as:
- Online appeal through Unemployment Services portal
- Written letter stating disagreement and reasons
- DUA appeal form if one was included with determination
Confirmation:
Claimants filing online receive immediate confirmation. Claimants filing by mail receive:
- Written acknowledgment that appeal was received
- Notice of hearing with date, time, and format
Important: Continue filing weekly certifications during the appeal process. If the appeal is successful, benefits will be paid retroactively for all weeks certified.
Source: M.G.L. c. 151A § 39 (appeal procedures); DUA appeals process
Official URL: https://www.mass.gov/how-to/appeal-your-unemployment-benefits-decision
Hearing Process
Hearing notification:
Notice of hearing is mailed at least 10 days before scheduled hearing date. The notice includes:
- Date and time of hearing
- Hearing method (telephone, video, or in-person)
- Parties to the hearing (claimant, employer, witnesses)
- Issues to be decided
- Rights and procedures for the hearing
- Instructions for submitting evidence
- Information about postponement requests
Hearing format:
- Type: Primarily telephone hearings; video and in-person hearings available upon request
- Officer: Hearing conducted by DUA Review Examiner
- Duration: Typically 30-60 minutes depending on complexity
- Recording: Hearing is recorded for appeal purposes
- Language assistance: Interpreters provided free of charge if needed
Hearing procedures:
- Opening – Review Examiner explains hearing process, identifies parties, and states issues to be decided
- Testimony under oath – All testimony is given under oath:
- Claimant testifies first
- Employer representative testifies (if present)
- Witnesses testify
- Parties may question each other and witnesses
- Evidence presentation – Review Examiner considers:
- Testimony from all parties
- Documents submitted before hearing
- Documents presented during hearing
- Prior DUA determinations and records
- Cross-examination – Each party has opportunity to ask questions of other party and witnesses
- Closing statements – Each party may make brief closing statement
- Hearing concluded – Review Examiner closes record
Evidence submission:
- Deadline: Documents can be submitted up to 2 business days before hearing
- Method: Upload to Unemployment Services portal, mail to Hearings Department, or fax to number provided in hearing notice
- Requirement: Provide copies to all parties
- Accepted formats:
- Documents (employment records, pay stubs, termination letters, emails)
- Photographs
- Medical records
- Witness statements
- Employment policies and handbooks
Postponement requests:
Requests to postpone hearing must be made as soon as possible and must show good cause:
- Medical emergency
- Death in immediate family
- Required court appearance
- Lack of notice
- Other compelling circumstances
Postponement requests are granted or denied by the Review Examiner. Requests made at the last minute without good cause are typically denied.
Hearing decision:
Written decision issued within 2-4 weeks after hearing. Decision includes:
- Findings of fact: What the Review Examiner determined happened based on evidence
- Conclusions of law: Application of Massachusetts unemployment law to the facts
- Decision: Whether claimant is eligible or disqualified, with specific weeks affected
- Reasoning: Explanation of decision based on facts and law
- Appeal rights: Instructions for appealing to Board of Review
Decision is mailed to all parties. Claimants can also view decision in Unemployment Services portal.
Source: M.G.L. c. 151A § 39 (hearing procedures); 430 CMR 4.04 (regulations)
Hearing preparation guide: https://www.mass.gov/info-details/how-to-prepare-for-an-unemployment-benefits-appeal-hearing
Further Appeals – Board of Review
Second-level appeal:
Appeals of Review Examiner decisions may be filed with the Board of Review:
- Deadline: 30 calendar days from date on hearing decision (shown on “Hearing Appeal Results” page)
- Calculation: If decision dated January 15, deadline is February 14 by 11:59 p.m.
- Weekend/holiday rule: If deadline falls on Saturday, Sunday, legal holiday, or day Board is closed, deadline extends to next business day
Filing method:
Online: Through Unemployment Services for Workers account
Mail:
Board of Review
19 Staniford Street, 4th Floor
Boston, MA 02114
Email: DUAboardofreview@mass.gov
Required information:
- Names, addresses, and phone numbers of claimant and employer
- Claimant ID number (or Social Security number if claimant ID unknown)
- Issue ID assigned by DUA
- Reason for appeal
- Specific errors in Review Examiner decision
- Additional evidence or legal arguments
Review type:
The Board of Review conducts record review – typically no new hearing is held. The Board reviews:
- Hearing recording
- All documents in the case file
- Review Examiner decision
- Arguments raised in appeal
The Board may:
- Affirm the Review Examiner decision
- Reverse the decision
- Remand case back to Review Examiner for additional findings
- Modify the decision
Decision timeline:
Board issues written decision typically within 8-12 weeks after appeal is filed. Board decisions are final determinations in the administrative process.
Important: Claimants must continue filing weekly certifications during Board of Review appeal to preserve right to benefits if appeal is successful.
Source: M.G.L. c. 151A §§ 40-41 (Board of Review); Board of Review procedures
Board information: https://www.mass.gov/orgs/board-of-review
Judicial Appeal
District Court appeal:
Final decisions of the Board of Review may be appealed to Massachusetts District Court:
- Deadline: 30 days from date of Board of Review decision
- Jurisdiction: District Court in area where claimant lives or last worked
- Standard of review: Court reviews whether Board decision was supported by substantial evidence and free from legal error
- Representation: Legal counsel available
District Court appeals require filing civil complaint and following court procedures. This is a judicial proceeding, not an administrative hearing.
Source: M.G.L. c. 151A § 42 (judicial review)
Court locator: https://www.mass.gov/orgs/massachusetts-trial-court
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to M.G.L. c. 151A § 47: “Any person who, with intent to defraud, makes a false statement or representation knowing it to be false, or knowingly fails to disclose a material fact, to obtain or increase any benefit under this chapter, shall be guilty of fraud.”
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about job separation or reason for unemployment
- Claiming benefits while incarcerated
- Using another person’s identity to file claims
- Filing claims in multiple states simultaneously
- Failing to report refusals of suitable job offers
- Misrepresenting availability for work
- Continuing to certify after returning to work
Source: M.G.L. c. 151A § 47 (fraud definitions and penalties)
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud must repay benefits received AND face additional penalties:
- Repayment: 100% of fraudulently obtained benefits
- Penalty assessment: Additional penalty of up to 15% of overpayment amount
- Disqualification: Ineligible for benefits for at least 3 disqualifying weeks for first fraud determination, 10 disqualifying weeks for second determination, 23 disqualifying weeks for third or subsequent determination
- Interest: May be charged on unpaid balance
- Collection actions: Wage garnishment, tax refund intercept, liens on property
Criminal penalties:
Unemployment fraud is a criminal offense under Massachusetts law:
- First offense: Punishable by fine of not more than $1,000, imprisonment for not more than one year, or both
- Subsequent offense: Punishable by fine of not more than $1,000, imprisonment for not more than two years, or both
- Large fraud (over $5,000): May be prosecuted as felony with increased penalties
Criminal prosecutions are referred to local district attorney offices.
Federal criminal penalties:
Federal unemployment fraud involving interstate operations or federal programs may result in federal criminal prosecution with potential penalties of up to $250,000 in fines and 5 years imprisonment.
Source: M.G.L. c. 151A § 47 (penalties); 18 U.S.C. § 1341 (federal mail fraud)
Report fraud: https://www.mass.gov/how-to/report-unemployment-fraud or call (617) 626-5075
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- DUA error in processing or calculating benefits
- Delayed information from employer
- Determination reversed on appeal after benefits paid
- Good faith mistake by claimant in reporting
- Change in eligibility determination after payment made
Repayment obligation:
Non-fraud overpayments must be repaid, but without fraud penalties or criminal prosecution. The overpayment amount is the benefits paid that the claimant was not entitled to receive.
Waiver eligibility:
Massachusetts may waive non-fraud overpayments if:
- Overpayment was not the fault of the claimant
- Repayment would cause financial hardship to the claimant and household
- Repayment would be against equity and good conscience
Waiver application:
Claimants who receive overpayment notice may apply for waiver by:
- Completing waiver application form
- Providing financial information showing inability to repay
- Explaining why overpayment was not claimant’s fault
- Submitting supporting documentation
DUA reviews waiver applications and issues determination. Claimants may appeal waiver denials.
Repayment options:
If overpayment is not waived, repayment options include:
- Lump sum payment: Pay full amount immediately
- Payment plan: Monthly installment payments (typically 12-24 months)
- Offset from future benefits: Deduction from future unemployment benefits when claimant files new claim
- Federal tax refund offset: Through Treasury Offset Program
- State tax refund offset: Through Massachusetts Department of Revenue
Claimants experiencing financial hardship can contact DUA to arrange payment plans.
Source: M.G.L. c. 151A § 69 (overpayment recovery and waiver); DUA overpayment policies
Repayment information: https://www.mass.gov/orgs/department-of-unemployment-assistance
Taxation of Unemployment Benefits in Massachusetts
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law. All unemployment compensation must be reported on federal income tax return.
Form 1099-G:
DUA issues Form 1099-G by January 31 each year showing:
- Box 1: Total unemployment compensation paid during the calendar year
- Box 4: Federal income tax withheld (if any)
- Box 11: State income tax withheld (if any)
Federal withholding option:
Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding election can be made:
- When filing initial claim
- By changing withholding election in Unemployment Services portal
- By calling DUA or submitting Form W-4V
Federal withholding is voluntary. Claimants who do not elect withholding may owe federal taxes when filing annual return and may need to make estimated tax payments.
Source: IRS Publication 525 (Taxable and Nontaxable Income); 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Massachusetts taxation:
Unemployment benefits are taxable for Massachusetts income tax purposes. Benefits must be reported on Massachusetts state income tax return (Form 1).
State withholding:
Claimants may request Massachusetts income tax withholding at 5% of weekly benefit amount. Withholding election is made the same way as federal withholding election.
Form 1099-G reporting:
Massachusetts Form 1099-G shows:
- Box 1: Total unemployment compensation paid
- Box 11: Massachusetts income tax withheld
Source: Massachusetts Department of Revenue; M.G.L. c. 62 (state income taxation)
Accessing Form 1099-G
Distribution methods:
Form 1099-G is available through:
- Online: Log in to Unemployment Services for Workers account
- Navigate to tax documents section
- View and print 1099-G
- Mail: Mailed to address on file by January 31
- Phone: Request duplicate copy by calling DUA
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or includes benefits not received:
- Contact DUA immediately: Call (877) 626-6800
- Report identity theft: If benefits were fraudulently claimed in claimant’s name
- Request corrected form: DUA will issue amended 1099-G if benefits were incorrect
- Do not file taxes: Wait for corrected form before filing tax return
Identity theft victims may also:
- File police report
- Report to Federal Trade Commission at IdentityTheft.gov
- Place fraud alert with credit bureaus
- Monitor credit reports
Source: DUA 1099-G information
Official URL: https://www.mass.gov/orgs/department-of-unemployment-assistance
Identity theft reporting: https://www.mass.gov/how-to/report-unemployment-fraud
Special Unemployment Programs in Massachusetts
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Not currently active
Extended Benefits provide additional weeks of unemployment compensation when Massachusetts unemployment rate meets federal trigger criteria.
Trigger requirements:
EB activates when:
- Insured Unemployment Rate (IUR): Exceeds 5% AND is 120% of average IUR for same weeks in prior two years, OR
- Total Unemployment Rate (TUR): Exceeds 6.5% AND is 110% of average TUR for same period in prior two years
Additional weeks available: Up to 13 weeks (50% of regular benefit duration) or 20 weeks during periods of extremely high unemployment
Current status verification:
URL: https://www.mass.gov/orgs/department-of-unemployment-assistance
Last checked: January 27, 2026
When EB is active, eligible claimants who exhaust regular benefits automatically receive Extended Benefits without filing a new claim.
Source: 20 C.F.R. Part 615 (Extended Benefits); M.G.L. c. 151A § 30A
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Work Sharing Program
Program status: Active
Massachusetts operates a Work Sharing (also called Short-Time Compensation) program that allows employers to reduce employee hours instead of layoffs, with employees receiving partial unemployment benefits for reduced hours.
Employer requirements:
- Reduce normal weekly hours of work by at least 10% but not more than 60%
- Apply reduction to at least 10% of employees in affected unit
- Maintain health and retirement benefits for participating employees
- Submit Work Sharing plan to DUA for approval before implementation
- Plan period limited to 26 weeks, with possible extension to 52 weeks
Employee benefits:
- Receive partial unemployment benefits proportional to hours reduced
- Benefits calculated as percentage of weekly benefit amount equal to percentage of hours reduced
- Maintain employment status and benefits
- No work search requirement while participating in approved plan
- Earnings from reduced hours plus partial benefits cannot exceed full-time wage
Example:
- Employee normally works 40 hours per week
- Employer reduces hours to 30 hours (25% reduction)
- Employee works 30 hours and receives 25% of weekly benefit amount
- Weekly benefit amount is $500
- Employee receives $375 wages + $125 partial unemployment = $500 total
Employer application: Employers must submit Work Sharing plan application to DUA including:
- Description of affected unit
- Total employees in unit and number participating
- Percentage of reduction in hours and wages
- Plan for distribution of work
- Certification of maintenance of health and retirement benefits
- Union agreement (if employees are represented)
Source: M.G.L. c. 151A § 29D (Work Sharing program)
Program information: https://www.mass.gov/orgs/department-of-unemployment-assistance
Employer application: Contact DUA at (877) 626-6800
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Workers who lose jobs due to foreign trade impact may qualify for extended benefits and services under the federal Trade Adjustment Assistance program.
Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected. Certification is based on:
- Increased imports of similar articles
- Shift in production to foreign country
- Loss of business as downstream supplier or producer
Benefits available:
- Extended unemployment benefits beyond state benefit duration
- Training funding for approved occupational skills training
- Job search allowances for employment beyond commuting distance
- Relocation allowances for permanent employment in different area
- Wage supplements for reemployment at lower wage (RTAA for workers age 50+)
Massachusetts TAA coordinator:
Department of Unemployment Assistance
Trade Adjustment Assistance Unit
Phone: (617) 626-5400
Claimants file regular unemployment claim first, then contact TAA coordinator if employer is trade-certified or if foreign trade may have affected job loss.
Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Certified employers list: https://www.dol.gov/agencies/eta/tradeact/petitions
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared disasters
Disaster Unemployment Assistance provides benefits to individuals who lost employment due to major disaster declared by the President and are not eligible for regular unemployment insurance.
Eligibility:
- Employment or self-employment lost or interrupted as direct result of major disaster
- Not eligible for regular unemployment insurance
- Available for work unless injured in disaster
Coverage:
- Employees not covered by regular unemployment insurance
- Self-employed individuals
- Independent contractors
- Workers with insufficient wage history for regular benefits
Duration: Up to 26 weeks of benefits from disaster declaration date
Application: Disaster Unemployment Assistance is activated only when disasters are declared. Application information provided by DUA when disasters occur.
Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Unemployment Compensation for Ex-Servicemembers (UCX)
UCX program: Active (federal program)
Veterans and transitioning service members may be eligible for unemployment benefits based on military service.
Eligibility:
- Recent separation from active military service
- Served on active duty
- Separation under conditions other than dishonorable discharge
Filing: Ex-servicemembers file unemployment claims with state where they reside or intend to seek work. Benefits are charged to federal government, not state fund.
Required documentation:
- DD Form 214 (Certificate of Release or Discharge from Active Duty)
- Copy of most recent Leave and Earnings Statement
Source: 5 U.S.C. § 8521 (UCX program)
DOL UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx
Unemployment Compensation for Federal Employees (UCFE)
UCFE program: Active (federal program)
Federal civilian employees may be eligible for unemployment benefits based on federal employment.
Eligibility:
- Worked for federal agency as civilian employee
- Employment ended or hours reduced
- Meet state eligibility requirements
Filing: Federal workers file unemployment claims with state where they worked or where last federal duty station was located. Benefits are charged to federal government.
Required documentation:
- SF-8 (Notice to Federal Employee About Unemployment Insurance)
- SF-50 (Notification of Personnel Action)
- Recent pay stubs
Source: 5 U.S.C. § 8501 (UCFE program)
DOL UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe
Context: Massachusetts Compared to National Benchmarks
Massachusetts benefit levels in national context (2026):
Massachusetts provides some of the most generous unemployment benefits in the United States:
- Maximum WBA: $1,105 (2nd highest of 50 states)
- Duration: 30 weeks (currently, tied for highest with extended duration states)
- Unique features:
- Dependent allowance of up to $25 per child
- Alternative base period automatically considered
- Extended duration triggers at 5.1% metropolitan unemployment rate
National range:
- Highest maximum WBA: Massachusetts ($1,105) and New Jersey ($817)
- Lowest maximum WBA: Mississippi ($235) and Louisiana ($275)
- Most common duration: 26 weeks (standard in most states)
Massachusetts ranks among the top states for:
- Maximum weekly benefit amount
- Dependent allowances
- Alternative base period access
- Worker-friendly interpretation of disqualification provisions
For comprehensive state-by-state comparisons, see:
U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
Massachusetts unemployment resources:
Department of Unemployment Assistance
Phone: (877) 626-6800
TTY: 711
Hours: Monday–Thursday, 8:30 a.m.–4:30 p.m.
Website: https://www.mass.gov/orgs/department-of-unemployment-assistance
Online claims portal
Website: https://www.mass.gov/how-to/apply-for-unemployment-insurance-benefits
TeleCert Line (weekly certification)
Phone: (617) 626-6338
Hours: Daily, 6 a.m.–10 p.m.
Payment Status Line
Phone: (617) 626-6563
Direct Deposit Line
Phone: (617) 626-6570
Hearings Department
Phone: (617) 626-5400
Address: 100 Cambridge Street, Suite 400, Boston, MA 02114
Website: https://www.mass.gov/how-to/appeal-your-unemployment-benefits-decision
Board of Review
Phone: (617) 626-6400
Address: 19 Staniford Street, 4th Floor, Boston, MA 02114
Email: DUAboardofreview@mass.gov
Website: https://www.mass.gov/orgs/board-of-review
Fraud reporting hotline
Phone: (617) 626-5075
Website: https://www.mass.gov/how-to/report-unemployment-fraud
MassHire Career Centers
Website: https://www.mass.gov/masshire-career-centers
Services: Job search assistance, career counseling, training programs, resume help
Boston Re-Employment Center
Address: 2 Avenue de Lafayette, Boston, MA 02111
Hours: By appointment only
Federal unemployment resources:
U.S. Department of Labor
Employment and Training Administration
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Purpose: Federal unemployment insurance oversight and information
CareerOneStop
Website: https://www.careeronestop.org/
Purpose: Job search resources, labor market information, training opportunities
Phone: (877) 348-0502
Internal Revenue Service
Unemployment compensation information
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Purpose: Tax information for unemployment benefits
Source: Official government websites
Frequently Asked Questions: Massachusetts Unemployment Benefits 2026
What are unemployment benefits in Massachusetts?
Unemployment benefits in Massachusetts provide temporary financial assistance to workers who lose employment through no fault of their own. The program is funded by employer taxes and administered by the Department of Unemployment Assistance under Massachusetts General Laws Chapter 151A.
How much can I receive in unemployment benefits in Massachusetts?
The weekly benefit amount is approximately 50% of your average weekly wage during the base period, up to a maximum of $1,105 per week for 2026. You may also receive up to $25 per week for each dependent child. The actual amount depends on your earnings history during the base period.
How long does it take to get unemployment benefits in Massachusetts?
Initial claims are typically processed within 4 weeks. After approval, payments are issued approximately 2 business days after filing weekly certifications. The first week of unemployment is a waiting week and is not paid. Most claimants receive their first payment 4-6 weeks after filing if there are no eligibility issues.
Can I work part-time and still receive unemployment in Massachusetts?
Yes. You can work part-time and receive reduced unemployment benefits. Earnings up to one-third of your weekly benefit amount are disregarded. Benefits are reduced dollar-for-dollar for earnings above this threshold. You must report all earnings when filing weekly certifications.
What disqualifies you from unemployment in Massachusetts?
You may be disqualified if you voluntarily quit without good cause attributable to the employer, were discharged for deliberate misconduct or knowing violation of reasonable rules, were convicted of a crime connected with your work, refuse suitable work, fail to meet work search requirements, or are not able and available for work.
How do I file for unemployment in Massachusetts?
File online through the Unemployment Services for Workers portal at mass.gov. You can also file by phone at (877) 626-6800 Monday–Thursday, 8:30 a.m.–4:30 p.m., or by appointment at the Boston Re-Employment Center. You will need your Social Security number, employment history for the past 18 months, and contact information for recent employers.
Are unemployment benefits taxable in Massachusetts?
Yes. Unemployment benefits are taxable for both federal and Massachusetts state income tax purposes. You can elect to have 10% withheld for federal taxes and 5% withheld for Massachusetts state taxes. You will receive Form 1099-G showing the total amount paid and any taxes withheld.
How do I appeal an unemployment denial in Massachusetts?
File an appeal within 10 days of the mailing date on the determination notice. Appeals can be filed online through your Unemployment Services account or by mail to the DUA Hearings Department at 100 Cambridge Street, Suite 400, Boston, MA 02114. You will receive a hearing where you can present testimony and evidence.
What is the maximum duration of unemployment benefits in Massachusetts?
Massachusetts currently provides up to 30 weeks of regular unemployment benefits. This duration applies when the unemployment rate in any Massachusetts metropolitan area exceeds 5.1%. Under normal conditions, the duration is 26 weeks. Extended Benefits may provide additional weeks when triggered by high unemployment rates.
Do I need to search for work while receiving Massachusetts unemployment benefits?
Yes. You must complete at least 3 work search activities each week and report them when filing weekly certifications. Qualifying activities include submitting job applications, attending interviews, attending job fairs, and participating in career center workshops. Some claimants may be exempt from work search requirements if they have a definite recall date or are in approved training.
Can I receive unemployment if I was fired in Massachusetts?
It depends on the reason for termination. If you were fired for reasons other than deliberate misconduct or knowing violation of reasonable work rules, you may be eligible. Poor performance, inability to meet job requirements, or good faith mistakes generally do not disqualify you. The employer must prove misconduct to disqualify you from benefits.
What is a waiting week in Massachusetts unemployment?
The waiting week is the first week of unemployment for which you file a certification. You do not receive payment for this week. Your first payment will be for the second week of unemployment, assuming you are eligible and have filed certifications.