Massachusetts Unemployment Guide: Navigating the DUA If you've been laid off in Massachusetts, you are dealing with the Department of Unemployment Assistance (DUA). Massachusetts provides one of the most generous safety nets in the US, but their severance rules are notoriously complex. Here is the technical breakdown. The Math: Max Benefits and Duration Massachusetts calculates your weekly benefit amount as exactly half of your average weekly wage during your two highest-earning quarters. Maximum Weekly Benefit Amount (WBA): $1,015 per week (excluding dependency allowances). Minimum Weekly Benefit Amount: $58 per week. Maximum Duration: Up to 26 weeks (can temporarily extend to 30 weeks during high state unemployment periods). Total Maximum Payout: $26,390 (26 weeks x $1,015). If you have dependents, Massachusetts allows a dependency allowance of $25 per dependent per week, capped at 50% of your base WBA.…