Who needs an unemployment insurance account, paid family and medical leave, new hire reporting and workers’ compensation in Massachusetts?

Issued by Department of Unemployment Assistance; Department of Family and Medical Leave; Department of Revenue (new hires); Department of Industrial Accidents, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in Massachusetts

The Massachusetts table lists this for every kind of business.

Workers’ compensation insurance is required for every employer with any employee, even one part-time worker, and must be posted; the Department of Industrial Accidents issues stop work orders and daily fines to uninsured businesses. Report each new hire to the Department of Revenue within 14 days of the start date. Massachusetts also has an earned sick time law that applies from the first hire.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Department of Unemployment Assistance; Department of Family and Medical Leave; Department of Revenue (new hires); Department of Industrial Accidents.

Sources and dates

Department of Unemployment Assistance employer contribution pages (2026 rates, $15,000 wage base); Department of Family and Medical Leave contribution pages (M.G.L. c. 175M); Department of Industrial Accidents workers’ compensation requirements; 830 CMR 62E.2.1 (new hires). Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.