Congratulations on your decision to become a new employer in Massachusetts! You will need a few things in place before you run your first payroll. For Massachusetts employer registration help, check out our partner,partner, Corpnet.

This is not an all-inclusive list for new employers. Please check with your state and federal government for full compliance.

Apply for a Federal Employer Identification Number (EIN) View Details

Your business will need an Employer Identification Number (EIN, also called a FEIN) if you do not already have one.

Enroll in EFTPS (Recommended) View Details

Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS) — the IRS’s free online service for paying federal taxes electronically.

To learn more, read our article: “What Is EFTPS?”

Register With Massachusetts Department of Revenue View Details

New employers must register their business online with the Massachusetts Department of Revenue (DOR) via MassTaxConnect to obtain a state income tax (SIT) withholding account.

Massachusetts new employers must also register for Massachusetts Paid Family and Medical Leave (PFML) — a state program that provides wage replacement benefits to employees who take leave for qualifying family or medical reasons. Register for Massachusetts PFML contributions on the state website.

Register With Massachusetts Department of Unemployment Assistance View Details

Massachusetts new employers must also register with the UI Employer Registration Portal through the Massachusetts Department of Unemployment Assistance (DUA) to obtain a State Unemployment Insurance (SUI) account.

Important: You cannot register for a Massachusetts SUI account until after you have paid your first employee. Complete the Massachusetts DOR registration first, then return to complete DUA registration after your first payroll.

For more information, visit Massachusetts Labor and Workforce Development.

Get Your Massachusetts SUTA Rate View Details

Before running payroll in Patriot, you need to enter your Massachusetts State Unemployment Tax Assessment (SUTA) rate.

Each year, the Massachusetts DUA will assign your business a new SUTA rate based on your industry and experience rating.

EMAC exemption for new employers: Massachusetts new employers are exempt from the Employer Medical Assistance Contribution (EMAC — a state assessment that helps fund public health insurance programs) for the first 3 years of business. For more information, visit the Massachusetts Office of Labor and Workforce Development.

For more information about SUTA, read our article: “What Is SUTA Tax?”

Sign up for Workers’ Comp Insurance View Details

Massachusetts requires all employers with at least one employee to carry workers’ compensation insurance.

Retirement Plan Options View Details

Massachusetts does not mandate a statewide retirement savings program for private-sector employers. However, the state offers CORE (a voluntary retirement plan available to nonprofits with 20 or fewer employees). Learn more about the Massachusetts CORE plan.

All Massachusetts employers can offer employees a qualifying retirement plan of their choice. Patriot has partnered with Vestwell to offer affordable retirement plans for small businesses that integrate with Patriot Payroll. Learn more about Patriot’s Vestwell integration here.

Complete Form I-9 (Employment Eligibility Verification) View Details

Federal law requires all employers to verify each new employee’s identity and authorization to work in the United States using Form I-9.

Form I-9 is completed in two parts:

You must retain each employee’s completed Form I-9 for as long as the individual works for you. For more information, read:

Have Employee Fill Out Federal Form W-4 View Details

Have your new employee fill out Form W-4, Employee’s Withholding Certificate, to determine the correct amount of federal income tax to withhold from their paychecks.

For more information, read: “What Is a W-4 Form, and What Is it Used for?”

Have the Employee Complete Massachusetts State Form M-4 View Details

Have your new employee fill out Form M-4, Massachusetts Employee’s Withholding Exemption Certificate — the Massachusetts-specific withholding form used to determine the correct amount of Massachusetts state income tax (SIT) to withhold from their paychecks.

Report the New Hire to the State of Massachusetts View Details

Massachusetts employers must report all new hires and rehires within 14 days from the date of hire or rehire. You can report new hires in either of the following ways:

By mail/fax: Using Form NHR, faxed to 617-376-3262

Meet Minimum Wage Requirements View Details

Massachusetts employers must pay at least the Massachusetts state minimum wage of $15.00 per hour in 2026, or the applicable federal minimum wage, whichever is higher.

You are also required to display the Massachusetts minimum wage poster in a location where employees can read it.

Obtain and Display Required Labor Law Posters View Details

Massachusetts employers must display all required federal and state labor law posters in a location where employees can read them.

Get annual poster updates and all federal, state, county, and city labor law updates through Patriot’s labor law poster store, powered by PosterElite.

Massachusetts employers are required to keep employee payroll records for at least three years. For more information, read our help article: “What Employers Should Know About Employee Payroll Records”

Once you have all the necessary information in place, you will be able to set up payroll for your business in Patriot. Let us know if you have any questions — we are here to help!

This is not an all-inclusive list and employers should contact their federal, state, and local government for a full list of compliances.