Massachusetts Compliance and Regulatory Resources

Withholding Registration

You must register for a Massachusetts (MA) Department of Revenue (DOR) state withholding account. You also need to authorize Paychex as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

How to register for an account

1. Go to MassTaxConnect.
2. Under Quick Links, select Register a New Taxpayer.
3. Under Registration Options, select one of the following:
   • Create my logon - I am an individual, or I represent a business, fiduciary, trust, partnership, or other organization that has previously filed taxes in the state of Massachusetts.
   • Register a Business - I am, or I represent, a business, fiduciary, trust, or partnership that has not previously filed or paid taxes in Massachusetts.
4. Enter the FEIN (federal employer identification number) for your business.
5. Select Withholding Tax for the account type.
6. You are prompted to choose information to provide as evidence of your account.
   • Select a tax return amount or
   • the letter ID from the letter you received informing you about signing up for MassTaxConnect.
7. Click Next.
8. Enter the requested data relating to the business and owner(s)/corporate officers.
   • Include an email address as the agency uses email to confirm Webfile account set up.
   • Completing the banking information field is optional and not required for Paychex Taxpay^® clients.
9. After all relevant data is entered; you are prompted to review for accuracy.
10. Click the I agree checkbox at the bottom of the page.
11. Select Submit.
12. Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
    • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Important: This section only needs to be completed if Paychex needs to
file amended returns or contact the agency on your behalf for MA state withholding.

When Paychex requests TPA access to your account, you will receive an email notification via Mass TaxConnect. Follow these instructions below for approving the request:

1. Go to the Massachusetts Department of Revenue of Revenue..
2. Log in using your assigned username and password.
3. From the Home Screen, select Manage My Profile.
4. Select the More tab, and then the View Access Requests From Third Parties.
5. The Paychex request will show as Pending Approval.
6. Select Approve/Deny.
7. Click the box under Give Rights and choose All Access under Granted Rights.
8. View Summary for access rights to verify accuracy, click Submit, and then click Ok on the Confirmation page.

An email notification will be sent from the MA DOR to you and to Paychex once the request has been approved.

Pro tips

• Third-party access can also be referred to as a TPA (third-party administrator).

Additional resources

• Massachusetts Department of Revenue: Contact DOR
• MA DOR YouTube account and tutorials
• Massachusetts Department of Revenue Help and Resource Page
• Third-Party Access FAQs

State Unemployment Insurance (SUI) Registration

Massachusetts requires employers to register for state unemployment insurance (SUI). Use the instructions below to register your business with the Massachusetts Department of Unemployment (DUA) and to assign Paychex as your third-party administrator (TPA).

Required Action

Register a New Business

1. Registering for your MA State Unemployment Insurance (SUI) Tax Account can be completed online at Register my business with DUA.
   • Refer to the MA DUA Employer Registration User Guide for assistance.
2. You’ll be provided with your account number, also referred as the UI Employer Account Number (EAN), or SUI ID number, once the registration is completed.
   • Your EAN number will be listed on the Registration Status page along with other important account information. Print or save this page.
   • SUI ID Format: XX-XXXXX-X
3. Create an online employer account.
   • Go to the DUA Employer Login page and enter your user ID and temporary password that was provided in the Registration Status page.
   • Refer to the Employer Self Service User Guide for additional assistance.
4. Proceed to setting up Paychex as your third-party administrator (TPA). See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.
5. Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document and a your TPA Access Summary Page to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA):

1. Go to the Unemployment Services for Employers site and enter your user ID and password.
   • A new online profile is required if this is your first time visiting this site. Select Log In to go to Login.mass.gov and select Create an Account and follow the steps for creating a new profile.
     • Refer to the Getting started with Unemployment Services for Employers for assistance.
2. Once you are logged in, select Additional Services.
   • Refer to the Add TPA Access as an Employer video for assistance.
3. Scroll down to the Access Management section and select Manage Third-Party Administrator Access.
4. Select Add Third-Party Administrator to create a new TPA authorization and click Next.
5. In the Agent ID field, enter the Paychex TPA ID number: 2.
6. Click Next.
7. In the Access screen, check the box for the File wage reports and make payments access.
   • Select No for access to perform benefits charges protest or wage and separation mailing.
8. Click Next, then click Submit.
9. Click Print to print a copy of your summary page for your records.
10. If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of your POA form.

Note: TPA access is required for Paychex to file late or updated returns on your behalf.

Pro tips

• Your SUI ID account number is also referred as the UI Employer Account Number (EAN).
• Third-party administrator is also referred to as a third-party agency.

Additional resources

• DUA contact information
• Employer UI Online
• Add TPA Access as an Employer

Paid Family Medical Leave (PFML) Registration

Massachusetts requires employers to register for Paid Family Leave (PFML) using an existing MassTaxConnect account. You also need to authorize Paychex as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Required Action

How to register

1. Visit MassTaxConnect.
   • Log in or Sign up for an account.
2. Select the More… tab and then the Add an Account, New Location, or New License link under the Access section to begin registration for a PFML account.
3. Click the box next to Paid Family and Medical Leave and click Next.
4. Enter the date your account should start in the Enter the date of your first payroll.
   • If you use a DBA name and/or have a separate address for mailing, enter that information under the Account Mailing Address section.
   • Answer if you estimate that more than 50% of your Massachusetts workforce for the remainder of the calendar year will be made up of individuals for whom you report the payment for services on IRS Form 1099-MISC.
   • If you do not already have a Withholding account registration, you will be asked to verify that you do not need a Withholding account by checking the provided box. Click Next when finished.
5. If there is any information you would like to attach to the account request, you can do so. Additional information is not required to submit this request. Click submit when you are ready to process your request.
6. You have now completed registering for a Paid Family and Medical Leave account.
7. Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Important: This section only needs to be completed if Paychex needs to
file amended returns or contact the agency on your behalf for MA PFML.

If the MA PFML agency requires that Paychex be assigned as your Third-Party Administrator, we will initiate the process. Once we complete our process, MassTaxConnect will contact you by email if you have signed up for notifications with the agency.

When you receive the notification, you’ll need to approve the TPA assignment by going to the MassTaxConnect homes page:

• Select Manage My Profile
• Select the More tab, and then the View Access Requests From Third Parties in the Third-party Access panel.
• The Paychex request will show as pending approval
• Select Approve/Deny
• Check the box under Give Rights and choose All Access under Granted Rights, then Next
• The summary screen then appears, choose Submit, then OK

Pro Tip

• You should already be registered for MA state withholding tax to register for MA PFML. If this is not the case, register for MA state withholding tax as well to continue with this registration.
• Third-party access can also be referred to as a TPA (third-party administrator).

Additional Resources

• Department of Family and Medical Leave (DFML)
• Register for Paid Family and Medical Leave Contributions