Massachusetts General Laws
Chapter 151a - Unemployment Insurance
Section 14j.5 - Excise Paid on Employee Wages

[ Text of section added by 2021, 9, Sec. 3 effective April 1, 2021 until January 1, 2023. Repealed by 2021, 9, Sec. 27. See 2021, 9, Sec. 30.]
  Section 14J1/2. For the period from January 1, 2021 until December 31, 2022, each employer required to make contributions pursuant to section 14 shall pay an excise on the wages paid to its employees in accordance with the following table:
Employer Account Reserve Contribution Rate Excise Rate Percentages Positive Percentage 17 or more 0.94 0.100 16.0 but less than 17.0 1.08 0.115 15.0 but less than 16.0 1.21 0.130 14.0 but less than 15.0 1.34 0.145 13.5 but less than 14.0 1.61 0.160 13.0 but less than 13.5 1.75 0.175 12.5 but less than 13.0 1.89 0.190 12.0 but less than 12.5 2.01 0.205 11.5 but less than 12.0 2.15 0.220 11.0 but less than 11.5 2.29 0.235 10.5 but less than 11.0 2.42 0.250 10.0 but less than 10.5 2.56 0.265 9.5 but less than 10.0 2.69 0.280 9.0 but less than 9.5 2.82 0.295 8.5 but less than 9.0 2.96 0.310 8.0 but less than 8.5 3.09 0.325 7.5 but less than 8.0 3.23 0.340 7.0 but less than 7.5 3.37 0.355 6.5 but less than 7.0 3.50 0.370 6.0 but less than 6.5 3.63 0.385 5.5 but less than 6.0 3.76 0.400 5.0 but less than 5.5 3.90 0.415 4.5 but less than 5.0 4.04 0.430 4.0 but less than 4.5 4.17 0.445 3.5 but less than 4.0 4.30 0.460 3.0 but less than 3.5 4.44 0.475 2.5 but less than 3.0 4.57 0.490 2.0 but less than 2.5 4.71 0.505 1.5 but less than 2.0 4.84 0.520 1.0 but less than 1.5 4.98 0.535 0.5 but less than 1.0 5.11 0.550 0.0 but less than .5 5.24 0.565 Negative Percentage 0.0 but less than 1.0 7.03 0.580 1.0 but less than 3.0 7.64 0.595 3.0 but less than 5.0 8.26 0.610 5.0 but less than 7.0 8.86 0.625 7.0 but less than 9.0 9.48 0.640 9.0 but less than 11.0 10.09 0.655 11.0 but less than 13.0 10.70 0.670 13.0 but less than 15.0 11.31 0.685 15.0 but less than 17.0 11.93 0.700 17.0 but less than 19.0 12.53 0.715 19.0 but less than 21.0 13.15 0.730 21.0 but less than 23.0 13.76 0.745 23.0 or more 14.37 0.760
  For the purpose of this section, the term "wages'' shall include only that part of remuneration on which the employer is required to make contributions pursuant to said section 14. Such excise shall be paid to the commissioner in accordance with the procedures prescribed by the commissioner. The commissioner shall deposit the receipts of such excise into the Federal Loan Interest Fund established in section 14K. Such receipts shall not be subject to the allowable state tax revenue limitations established in chapter 62F. Prior to the depositing of the receipts, the commissioner may deduct all administrative costs incurred as a result of this section, including an amount as determined by the United States Secretary of Labor in accordance with federal cost rules, if applicable.
  Except where inconsistent with the terms of this section, the terms and conditions of this chapter which are applicable to the payment of and the collection of contributions pursuant to said section 14 shall apply to the payment of and the collection of said excise; provided, however, that said excise shall not be credited to the employer's account or to the solvency account established pursuant to said section 14 except as otherwise provided in section 14K.
  The commissioner, after providing not less than 60 days' written notice to the house and senate committees on ways and means and the joint committee on labor and workforce development, may adjust the excise rate specified in this section to pay interest required to be paid to the Federal Loan Interest Fund established by said section 14K. The notice shall include, but not be limited to: (i) the proposed adjusted excise rate; (ii) the estimated amount of funds that will be raised by the adjusted excise rate; (iii) the rationale for adjusting the excise rate; (iv) the balance of the Federal Loan Interest Fund established in said section 14K; and (v) the estimated amount of interest required to be paid under section 1202(b) of the federal Social Security Act.

Structure Massachusetts General Laws