Who needs to have a Massachusetts DUA Employer Account?
Any organization or individual that employs or pays wages to anyone living or working in the Commonwealth of Massachusetts must have a Massachusetts DUA Employer Account regardless of their subjectivity for payment of unemployment taxes. The Massachusetts Unemployment Insurance Law, Chapter 151A of the General Laws of the Commonwealth, places certain obligations on all employing units- individuals, firms, organizations and governmental units, which employ one or more persons.[HH1] Your responsibilities fall into two general areas: financing the unemployment insurance (UI) program and participating in the determination of eligibility.