Massachusetts Division of Unemployment Assistance

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Unemployment insurance (UI) provides benefits to Massachusetts' workers who are unemployed through no fault of their own. Unemployment insurance is just that insurance. It is a temporary income protection program for workers who have lost their jobs and who are able to work, available for work and looking for employment.

Funding for UI benefits comes from contributions paid by the state's employers; no deductions are made from workers' salaries. Employers pay quarterly contributions to the Massachusetts Division of Unemployment Assistance (DUA). Each employer's contribution rate is based upon that employer's experience with layoffs and the UI benefits paid to former workers who collected during the prior year. This is why your employer may choose to protest your claim for benefits, particularly if you left your job voluntarily or were fired for good cause. Visit www.mass.gov