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DUA Employer Registration (Unemployment Insurance): Boston restaurant guide

Massachusetts Department of Unemployment Assistance

What it is

Every employer that pays wages for work done in Massachusetts must register with DUA for unemployment insurance, then file quarterly wage reports and pay contributions.

When a restaurant needs it

Once you pay wages to your first employee.

How to apply

Register online through Unemployment Services for Employers (you can save progress for 30 days); most registrations are processed immediately and DUA emails next steps.

Documents you’ll need

Fee
No registration fee; contributions are a percentage of payroll
Processing time
Most registrations process immediately
Renewal
None; quarterly filings
Who files
The employer or its payroll provider registers.

Good to know

If you're taking over an existing restaurant, DUA asks about the acquired business — the prior owner's experience rating can follow you.

Official source

MA DUA — register a business

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Last reviewed 2026-10-06. Guidance only, not legal advice.