Massachusetts Unemployment Benefits in 2026: Up to $1,105/Week for 30 Weeks, Partial UI Rules, and What Else Is Available

Massachusetts’ unemployment insurance program — managed by the Department of Unemployment Assistance (DUA) — provides up to $1,105 per week in 2026, the second-highest maximum in the country. Massachusetts sets its maximum benefit each October using a formula tied to the state average weekly wage: 57.5% of the prior year’s average weekly wage, which rose to $1,922.48 for 2025. The $1,105 cap applies through October 2026, when the next adjustment is scheduled. Compare all states at SavingToInvest’s unemployment benefits by state guide.

2026 Benefit Amounts and Duration

Massachusetts’ maximum weekly benefit is $1,105 (effective October 5, 2025). The minimum is $60. Benefits last up to 30 weeks — four weeks more than the 26-week standard in most states.

Your Weekly Benefit Amount is calculated at approximately 50% of your average weekly wage during the base period, subject to the $1,105 cap. The base period is the first four of the last five completed calendar quarters before filing.

Massachusetts also provides a dependent allowance: an additional $25 per week per qualifying dependent (or 5% of WBA, whichever is greater), up to five dependents. At the max benefit, this adds up to $125/week for a full household, though the total benefit cannot exceed the state maximum.

Things can shift quickly with benefit formulas. I’ll update this page when the October 2026 rate is announced — subscribe here to get notified.

Who Qualifies

To receive Massachusetts UI benefits, you must:

• Have earned wages in at least two quarters of the base period
• Have wages in your highest quarter of at least $5,700
• Have total base period wages of at least 30× your WBA
• Have lost your job through no fault of your own (layoff, reduction in force, business closure)
• Be physically able and available to work, and actively seeking new employment

Massachusetts requires claimants to actively look for work each week and register with MassHire. Certify weekly through the DUA online portal or by phone at 617-626-6338.

Workers fired for cause or who quit without good cause are generally ineligible. Massachusetts recognizes good cause for domestic violence, medical conditions certified by a physician, and substantial employer-imposed changes to working conditions.

Partial Unemployment for Part-Time Workers and Reduced Hours

Massachusetts’ partial UI formula: your earnings disregard is 1/3 of your WBA each week. At the maximum benefit of $1,105, you can earn up to about $368 per week without any benefit reduction. Earnings above that threshold reduce your benefit dollar-for-dollar.

For example, if your WBA is $1,000 and you earn $500 part-time:

• Disregard: 1/3 × $1,000 = $333
• Deductible earnings: $500 − $333 = $167
• Adjusted WBA: $1,000 − $167 = $833

Workers on reduced hours can also file for partial benefits. All earnings must be reported when certifying weekly with DUA.

Tax Implications of Massachusetts Unemployment Benefits

Massachusetts taxes unemployment compensation as ordinary income at the flat 5% state rate — one of the simpler tax situations for UI recipients. At the maximum $1,105/week benefit, that’s about $55/week in state tax.

At the federal level, UI is taxable as ordinary income. You’ll receive Form 1099-G from DUA by January 31. You can elect both federal and Massachusetts state withholding from your weekly payments when certifying. Given the high weekly amounts here, withholding is strongly recommended to avoid a large tax bill.

How to File

File your claim at mass.gov/unemployment or call 617-626-6338. You’ll need your Social Security number, complete work history for the past 15 months, and bank account details for direct deposit.

There is a one-week waiting period before benefits start. After approval, certify weekly through the DUA online portal — report wages and three work-search activities each week.

If your claim is denied, you have 10 days from the mailing date to request a hearing with the DUA Board of Review.

Other Benefits Available to Unemployed Massachusetts Workers

MassHealth (Medicaid): Massachusetts expanded Medicaid and has one of the most comprehensive Medicaid programs in the country. Adults with low incomes qualify for full coverage, and the income eligibility threshold for standard MassHealth is 138% of the federal poverty level. Apply at mass.gov/masshealth.

CHIP (Children’s Health Insurance): Massachusetts’ Children’s Medical Security Plan provides coverage for children. Apply through MassHealth at mass.gov/masshealth.

SNAP (Food Assistance): Massachusetts SNAP provides monthly food benefits via EBT. Income limits are at 130% of the federal poverty level. Apply through DTA at dtaconnect.eohhs.mass.gov or your local DTA office.

LIHEAP (Low-Income Home Energy Assistance Program): Massachusetts’ fuel assistance program helps cover heating and cooling costs. Contact your local Community Action Agency through mass.gov/service-details/find-a-community-action-agency.

MassHire Career Centers: Massachusetts’ network of MassHire Career Centers provides free job search assistance, resume help, career counseling, and access to training grants. Participating in MassHire activities also counts toward your weekly work-search requirement.

What to Watch in 2026 and 2027

The next Massachusetts maximum WBA update is scheduled for the first Sunday of October 2026, using payroll data for the 12 months ending March 2026. Given consistent wage growth in the state, another modest increase is possible. I’ll update this page when the new rate is announced.

For current rates, claim status, and program information, go to mass.gov/unemployment or call 617-626-6338.