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Form a Business

UNEMPLOYMENT INSURANCE

M.G.L. pt. Part I, tit. Title XXI, ch. c. 151A
in effect

M.G.L. c. 151A, § 1 Definitions

c. 151A, § 1. Definitions Section 1. The following words and phrases as used in this chapter shall have the following meanings, unless the context clearly requires otherwise:— (a) ''Base period'', the last four completed calendar quarters immediately preceding the first day of an individual's benefit year; provided, however that if an individual as a result of the above provision does not meet the requirement of clause (a) of section twenty-four, or has reason to believe that he would be eligible for an increase of ten percent or more in his total benefit credit as defined in subsection (a) of section thirty, if his base period was calculated using the last three completed calendar quarters and any weeks in which wages were paid to the individual during the incomplete calendar quarter in which the individual files a claim, and any such individual who has reason to believe that he would be eligible for an increase of ten percent or more has presented credible substantiation for such belief to the commissioner in writing including, but not limited to, an individual's wage statement, and the commissioner has verified such circumstance by requesting a report of wages from any employer in such incomplete calendar quarter, then the term ''base period'' shall mean the last three completed calendar quarters and any weeks in which wages were paid to the individual in the incomplete calendar quarter in which the individual files a claim for benefits; provided, further, that if a claimant received weekly compensation for temporary total disability under the provisions of chapter one hundred and fifty-two or under a similar law of the United States, not including payments for certain specified injuries under section thirty-six of said chapter one hundred and fifty-two or payments for similar specified injuries under workers' compensation laws of any other state or under any similar law of the United States, for more than seven weeks within the base period, as heretofore defined, his base period shall be lengthened by the number of such weeks, but not to exceed fifty-two weeks, for which he received such payments; and provided, further, that no extended base period shall include wages upon which benefits were established and paid with respect to a prior benefit year claim. Applicants shall receive notice of the option to use the method of determining base period on the basis of the last three completed calendar quarters and any weeks in which wages were paid to the individual during the incomplete calendar quarter, or the prior fifty-two weeks, whichever is applicable. Notice of the availability of this option for all claimants with benefit years beginning on or after October second, nineteen hundred and ninety-four shall be posted in each office in which individuals may apply for benefits. The commissioner shall inform all claimants applying on or after January first, nineteen hundred and ninety-five, in writing, of said option at the time of such filing. Except as provided in subsection (a) of section twenty-four, all wages which fall within a base period of a valid claim which were previously used to establish a prior claim are not available for reuse in establishing a subsequent benefit year. (b) ''Benefit'', the money allowance payable to an individual as compensation for his wage losses due to unemployment as provided in this chapter. (c) ''Benefit year'', the period of fifty-two consecutive weeks beginning on the Sunday immediately preceding the date on which an individual files a claim for benefits; provided, however, that the benefit year shall be fifty-three weeks if filing a new claim would result in overlapping any quarter of the base period of a previously filed new claim where such extension of the benefit year will prevent such overlapping; provided, further that, with respect to the week in which such claim is filed, (1) the individual has no unexpired benefit year and (2) the individual meets the requirement of subsection (a) of section twenty-four; provided, further, that if the individual has been denied benefits during the period the individual is receiving termination, severance, or dismissal pay, or payment in lieu of dismissal notice under the provisions of clause (3) of subsection (r), the individual's benefit year shall be extended by the number of weeks for which the individual was disqualified but no more than fifty-two weeks. (d) ''Board of review'', the board of review established by section nine N(b) of chapter twenty-three. (e) ''Compensable week'', a week for which a worker is entitled to benefits for unemployment. (e1/2) ''Commissioner'', the director of unemployment assistance. (f) ''Contributions'', the money payments to the unemployment compensation fund required by this chapter. (g) ''Department'', the department of unemployment assistance. (g1/2) ''Domestic violence'', abuse committed against an employee or the employee's dependent child by: (1) a current or former spouse of the employee; (2) a person with whom the employee shares a child in common; (3) a person who is cohabitating with or has cohabitated with the employee; (4) a person who is related by blood or marriage; or (5) a person with whom the employee has or had a dating or engagement relationship. For the purposes of this chapter, abuse shall include (1) attempting to cause or causing physical harm; (2) placing another in fear of imminent serious physical harm; (3) causing another to engage involuntarily in sexual relations by force, threat or duress or engaging or threatening to engage in sexual activity with a dependent child; (4) engaging in mental abuse, which includes threats, intimidation or acts designed to induce terror; (5) depriving another of medical care, housing, food or other necessities of life; and (6) restraining the liberty of another. For the purposes of this chapter, an individual may demonstrate the existence of domestic violence by providing 1 of the following: (1) a restraining order or other documentation of equitable relief issued by a court of competent jurisdiction; (2) a police record documenting the abuse; (3) documentation that the perpetrator of the abuse has been convicted of 1 or more of the offenses enumerated in chapter 265 where the victim was a family or household member; (4) medical documentation of the abuse; (5) a statement provided by a counselor, social worker, health worker, member of the clergy, shelter worker, legal advocate or other professional who has assisted the individual in addressing the effects of the abuse on the individual or the individual's family; or (6) a sworn statement from the individual attesting to the abuse. All evidence of domestic violence experienced by an individual, including the individual's statement and corroborating evidence, shall not be disclosed by the department unless consent for disclosure is given by the individual. (h) ''Employee'', any individual employed by any employer subject to this chapter and in employment subject thereto. (i) ''Employer'', any employing unit subject to this chapter, the commonwealth, its instrumentalities, political subdivisions, their instrumentalities, any instrumentality of more than one of the foregoing, and any instrumentality of any of the foregoing and one or more other states or political subdivisions. An instrumentality of a political subdivision may include municipal hospitals, municipal electric companies, municipal water companies, regional school districts and any such other instrumentalities as are financially independent and are created by statute. For the purposes of this chapter, the commonwealth, including all its branches and departments and its hospitals and institutions of higher education, shall be deemed to be one employer. Each political subdivision shall be deemed to be one employer. Each instrumentality of the commonwealth, or of any political subdivision, or of any combination thereof including any one or more of the foregoing and any one or more states shall be deemed to be a separate employer. In a city or town ''employer'' for the purpose of electing to become a rated governmental employer or to make payment in lieu of contribution shall mean the city manager in a city having a city manager, the mayor in any other city, the town manager in a municipality having a town council form of government and the selectmen in any other town. (j) ''Employing unit'', any individual or type of organization including any partnership, firm, association, trust, trustee, estate, joint stock company, insurance company, corporation, whether domestic or foreign, or his or its legal representative, or the assignee, receiver, trustee in bankruptcy, trustee or successor of any of the foregoing or the legal representative of a deceased person who or which has or subsequent to January first, nineteen hundred and forty-one, had one or more individuals performing services for him or it within this commonwealth. (k) ''Employment'', service, including service in interstate commerce, performed for wages or under any contract, oral or written, express or implied, by an employee for his employer as provided in this section and in sections two, three, four A, five, six and eight C. (l) ''Employment office'', the free public employment office operated by the commonwealth in the employment district in which the employee resides or is employed, or the branch or local office nearest to his place of residence or employment, unless otherwise prescribed by the director. (m) ''Employment security administration account'', the account set up for the purpose of meeting the expenses of administration under this chapter. (n) ''Payroll'', the total amount of all wages for employment subject to this chapter. (o) ''Quarter'', any one of the following periods in any year:—January first to March thirty-first, inclusive; April first to June thirtieth, inclusive; July first to September thirtieth, inclusive; October first to December thirty-first, inclusive. For the purpose of determining wages paid in the highest quarter as provided in subsection (w), the director may combine the incomplete parts of the quarters occurring at the beginning and the end of the base period, and such incomplete combined periods shall be considered as a quarter. (p) ''Quarterly wage'', the amount of wages of an employee in a quarter from one or more employers. (q) ''State advisory council'', the state advisory council established by section nine N(a) of chapter twenty-three. (r) ''Unemployed'' and ''Unemployment'', an individual shall be deemed to be unemployed and in unemployment if either in ''partial unemployment'' or in ''total unemployment'' as defined in this subsection. (1) ''Partial unemployment'', an individual shall be deemed to be in partial unemployment if in any week of less than full-time weekly schedule of work he has earned or has received aggregate remuneration in an amount which is less than the weekly benefit rate to which he would be entitled if totally unemployed during said week; provided, however, that certain earnings as specified in paragraph (b) of section twenty-nine shall be disregarded. For the purpose of this subsection, any loss of remuneration incurred by an individual during said week resulting from any cause other than failure of his employer to furnish full-time weekly schedule of work shall be considered as wages and the director may prescribe the manner in which the total amount of such wages thus lost shall be determined. (2) ''Total unemployment'', an individual shall be deemed to be in total unemployment in any week in which he performs no wage-earning services whatever, and for which he receives no remuneration, and in which, though capable of and available for work, he is unable to obtain any suitable work. Services rendered in consideration of remuneration received for relief, support, or assistance, furnished or provided by any agency of the commonwealth, or of a political subdivision thereof, charged with the duty of furnishing aid or assistance, shall not be construed as wage-earning services. An individual who is not entitled to vacation pay from his employer shall be deemed to be in total unemployment during the entire period of any general closing of his employer's place of business for vacation purposes, notwithstanding his prior assent, direct or indirect, to the establishment of such vacation period by his employer. Notwithstanding any general or special law to the contrary, an individual employed as a crewmember on a commercial fishing vessel shall be deemed to be in total unemployment during any period of general closing of the individual's employer's fishing vessel due to the employer's inability to conduct fishing operations as a result of federal fisheries management restrictions and the individual performs no wage-earning services whatsoever, and for which the individual receives no remuneration during those periods of general closing of the individual's employer's fishing vessel. (3) For the purpose of this subsection, ''Remuneration'', any consideration, whether paid directly or indirectly, including salaries, commissions and bonuses, and reasonable cash value of board, rent, housing, lodging, payment in kind and all payments in any medium other than cash, received by an individual (1) from his employing unit for services rendered to such employing unit, (2) as net earnings from self-employment, and (3) as termination, severance or dismissal pay, or as payment in lieu of dismissal notice, whether or not notice is required, or as payment for vacation allowance during a period of regular employment; provided, however, that for the purposes of this chapter, ''remuneration'' shall not include any payments made pursuant to subsections (b) and (c) of section one hundred and eighty-three, and subsection (b) of section one hundred and eighty-four of chapter one hundred and forty-nine, nor shall it include payment for unused vacation or sick leave, or the payment of such termination, severance or dismissal pay, or payment in lieu of dismissal notice, made to the employee in a lump sum in connection with a plant closing, nor shall this clause affect the application of subsection (d) of section twenty-nine. For the purposes of this clause, ''plant closing'' shall mean a permanent cessation or reduction of business at a facility of at least fifty employees which results or will result as determined by the commissioner in the permanent separation of at least fifty percent of the employees of a facility or facilities. For the purpose of this subsection, the word ''remuneration'' shall not include tips paid in any medium other than cash but shall include cash tips received by an employee in the course of his employment by an employer. Remuneration shall be deemed to have been received in such week or weeks in which it was earned or for such week or weeks, including any fractions thereof, to which it can reasonably be considered to apply. If the length of the period to which the remuneration applies is not clearly identified, such period shall be determined by dividing such remuneration by the amount of the individual's average weekly wage. (s)(A) ''Wages'', every form of remuneration of an employee subject to this chapter for employment by an employer, whether paid directly or indirectly, including salaries, commissions and bonuses, and reasonable cash value of board, rent, housing, lodging, payment in kind and all remuneration paid in any medium other than cash; provided, however, that such term shall not include: (1) The amount of any payment, including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment, made to, or on behalf of, an employee or any of the employee's dependents under a plan or system established by an employer which makes provision for the employees generally and their dependents or for a class or classes of the employees and their dependents, on account of (i) sickness or accident disability but, in the case of payment made to an employee or any of the employee's dependents, this paragraph shall exclude from the term ''wages'' only payments which are received under a worker's compensation law; or (ii) medical or hospitalization expenses in connection with sickness or accident disability; or (iii) death. (2) Any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employer to, or on behalf of, an employee after the expiration of six calendar months following the last calendar month in which the employee worked for such employer. (3) Any payment made to, or on behalf of, an employee or the employee's beneficiary (i) from or to a trust described in section 401 (a) of Federal Internal Revenue Code and exempt from tax under section 501 (a) of the Code at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust; or (ii) under or to an annuity plan which, at the time of such payment, is a plan described in section 403 (a) of the Federal Internal Revenue Code; or, (iii) under a simplified employee pension plan if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under section 219 (b) (2) of the Federal Internal Revenue Code for such payment; or (iv) under or to an annuity contract described in section 403 (b) of the Federal Internal Revenue Code other than payment for the purchase of such contract which is made by reason of a salary reduction agreement whether evidenced by a written instrument or otherwise; or (v) under or to an exempt governmental deferred compensation plan as defined in section 3121 (v) (3) of the Federal Internal Revenue Code; or (vi) to supplement pension benefits under a plan or trust described in any of the foregoing provisions of this paragraph to take into account some portion or all of the increase in the cost of living as determined by the United States Secretary of Labor since retirement but only if such supplemental payments are under a plan which is treated as a welfare plan under section 3 (2) (B) (ii) of the Employee Retirement Income Security Act of 1974. (4) The payment by an employer without deduction from the remuneration of the employee of the tax imposed upon an employee under section 3101 of the Federal Internal Revenue Code, or any acts in addition thereto and amendments thereof. (5) Remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business. (6) Tips paid in any medium other than cash. Cash tips received by an employee in any calendar month in the course of the employee's employment by an employer unless the amount of such cash tips is twenty dollars or more and then only in the amount reported by the employee to the employer pursuant to section 6053 (a) of the Federal Internal Revenue Code. (7) remuneration paid to or on behalf of an employee if at the time of the payment of such remuneration, and to the extent that, it is reasonable to believe that a corresponding deduction is allowable under section 217 of the Federal Internal Revenue Code, determined without regard to section 274(n) of said code. (8) any payment made, or benefit furnished, to or for the benefit of an employee if at the time of such payment or such furnishing it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under section 127 or 129 of the Federal Internal Revenue Code. (B) The term ''wages'' shall include: (i) any employer contribution under a qualified cash or deferred arrangement as defined in section 401K of the Federal Internal Revenue Code, to the extent not included in gross income by reason of section 402 (1) (8) of the Code; (ii) any amount treated as an employer contribution under section 414 (h) (2) of the Code; and (iii) any employer contribution under a nonqualified deferred compensation plan. For the purposes of clause (iii) the term nonqualified deferred compensation plan shall mean any plan or other arrangement for deferral of compensation other than a plan described in subparagraph (3) of paragraph (A). Any amount deferred under a nonqualified deferred compensation plan shall be taken into account for purposes of this paragraph as of the date that the services are performed or the date that there is no substantial risk of forfeiture of the rights to such amount, whichever date is later. (C) Any amount taken into account as wages by reason of clause (iii) of paragraph (B) and the income attributable thereto shall not thereafter be treated as wages for purposes of this subsection. (t) ''Week'', seven consecutive days beginning on Sunday. (u) ''American vessel'', any vessel documented or numbered under the laws of the United States; and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is performing services solely for one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. [There is no subsection (v).] (w) ''Average weekly wage'', an amount equal to one twenty-sixth of the total wages reported for an individual in the two highest quarters of his base period; provided, that if wages reported include not more than two quarters in said base period, his weekly wage shall be deemed to be one thirteenth of the total reported for the highest quarter. If such weekly wage includes a fractional part of a dollar it shall be raised to the next highest dollar. (x) ''American aircraft'' means an aircraft registered under the laws of the United States. (y) ''Payments in lieu of contributions'', the money payments to the Unemployment Compensation Fund required by the provisions of subsection (b) of section fourteen A. (z) ''Seasonal employer'', an employer that, because of climatic conditions or the nature of the product or service, customarily operates all or a functionally distinct occupation within its business only during a regularly recurring period or periods of less than 20 weeks for all seasonal periods during a calendar year and only includes an employer who voluntarily submits a written application to the commissioner. Such application shall be submitted at least sixty days prior to the beginning of the season. (aa) ''Seasonal employment'', services performed for wages for a seasonal employer during the seasonal period in the employer's seasonal operations, after the effective date of a seasonal determination with respect to the seasonal employer. (bb) ''Seasonal employee'', an individual who: (1) has been employed by a seasonal employer in seasonal employment during a regularly recurring period or periods of less than 20 weeks in a calendar year for all seasonal periods, as determined by the commissioner, and (2) has been hired for a specific temporary seasonal period as determined by the commissioner; and (3) has been notified in writing at the time hired, or immediately following the seasonal determination by the department, whichever is later: (A) that the individual is performing services in seasonal employment for a seasonal employer; and (B) that the individual's employment is limited to the beginning and ending dates of the employer's seasonal period as determined by the department. (cc) ''Seasonal determination'', a determination made by the commissioner, as to the seasonal nature of the employer, the normal seasonal period or periods of the employer, and the seasonal operations of the employer covered by such determination. (dd) ''Unemployment compensation debt'' shall have the same meaning as ''covered unemployment compensation debt'' in 26 U.S.C. § 6402(f)(4).

M.G.L. c. 151A, § 2 Service deemed ''employment''; exclusions

c. 151A, § 2. Service deemed ''employment''; exclusions Section 2. Service performed by an individual, except in such cases as the context of this chapter otherwise requires, shall be deemed to be employment subject to this chapter irrespective of whether the common-law relationship of master and servant exists, unless and until it is shown to the satisfaction of the commissioner that— (a) such individual has been and will continue to be free from control and direction in connection with the performance of such services, both under his contract for the performance of service and in fact; and (b) such service is performed either outside the usual course of the business for which the service is performed or is performed outside of all the places of business of the enterprise for which the service is performed; and (c) such individual is customarily engaged in an independently established trade, occupation, profession or business of the same nature as that involved in the service performed. The failure to withhold federal or state income taxes or to pay workers compensation premiums with respect to an individual's wages shall not be used for the purposes of making a determination under this section. An individual's exercise of the option to purchase insurance as permitted by subsection (4) of section 1 of chapter 152 shall not be used for purposes of making a determination under this section. Whoever fails to treat an individual as an employee according to this chapter shall be punished as provided in section 47. Nothing in this section shall limit the availability of other remedies at law or in equity.

M.G.L. c. 151A, § 3 Service within and without commonwealth included in ''employment''

c. 151A, § 3. Service within and without commonwealth included in ''employment'' Section 3. The term ''employment'', except in such cases as the context of this chapter otherwise requires, shall include an individual's entire service, performed within, or both within and without the commonwealth, if— (a) the service is localized in the commonwealth. Service shall be deemed to be localized within the commonwealth if the service is performed entirely within the commonwealth, or the service is performed both within and without the commonwealth, but the service performed without the commonwealth is incidental to the individual's service within the commonwealth; for example, is temporary or transitory in nature, or consists of isolated transactions. (b) the service is not localized in any state, but some part of the service is performed in the commonwealth and (1) the individual's base of operations is in the commonwealth or, if there is no base of operations, then the place from which such service is directed or controlled, is within the commonwealth, or (2) the individual's base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in the commonwealth.

M.G.L. c. 151A, § 4A Service included in employment; American employer; state

c. 151A, § 4A. Service included in employment; American employer; state Section 4A. The term ''employment'' shall include any service performed prior to January first, nineteen hundred and seventy-eight which was employment as provided by this chapter prior to such date, and, subject to the other provisions of this chapter, service performed after December thirty-first, nineteen hundred and seventy-seven, by an individual:— (a) in the employ of the commonwealth or any of its instrumentalities, or any political subdivision thereof or any of its instrumentalities, or any instrumentality of more than one of the foregoing or any instrumentality of any of the foregoing and one or more other states or political subdivisions; provided that such service is excluded from ''employment'' as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(7) of that act and is not excluded from ''employment'' under section six of this chapter. Benefits paid to unemployed individuals who had performed service during the base period in employment as defined in this subsection shall be financed in accordance with the provisions of section fourteen A, or section fourteen C. A governmental employer as described in this subsection which does not otherwise elect to become a reimbursable employer under section fourteen A, shall become a rated governmental employer under section fourteen C. (b) in the employ of a farm employing unit in agricultural labor as defined in section 3306(c)(1) of the Federal Unemployment Tax Act. (c) in the employ of a domestic employing unit or domestic service performed by 1 or more individuals in a private home, local college club or local college fraternity or sorority. (d) in the employ of a religious, charitable, educational or other organization if the service is excluded from ''employment'' as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(8) of that act and is not excluded from ''employment'' under section six of this chapter. (e) who is a citizen of the United States, outside the United States after December thirty-first, nineteen hundred and seventy-one, except in Canada and except in the Virgin Islands, prior to January first of the year following the year in which the United States Secretary of Labor approves the unemployment compensation law of the Virgin Islands under section 3304(a) of the Internal Revenue Code, in the employ of an American employer other than service which is deemed ''employment'' under the provisions of section three or the parallel provisions of another state's law if: (1) The employer's principal place of business in the United States is located in the commonwealth; or (2) The employer has no place of business in the United States, but (i) the employer is an individual who is a resident of the commonwealth; or (ii) the employer is a corporation which is organized under the laws of the commonwealth; or (iii) the employer is a partnership or a trust and the number of the partners or trustees who are residents of the commonwealth is greater than the number who are residents of any other state. An ''American employer'', for purposes of this subsection, means a person who is an individual who is a resident of the United States; or a partnership if two-thirds or more of the partners are residents of the United States; or a trust, if all of the trustees are residents of the United States; or a corporation organized under the laws of the United States or of any state. For the purposes of this chapter, the term ''state'' includes the District of Columbia, Commonwealth of Puerto Rico, and the Virgin Islands. The term ''United States'' when used in a geographical sense includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands. An individual who is a citizen of the Commonwealth of Puerto Rico, or the Virgin Islands but not otherwise a citizen of the United States, shall be considered as a citizen of the United States. (f) On or in connection with American vessels and American aircraft under a contract of service which is entered into within the United States or during the performance of which the vessel or aircraft touches at a port in the United States including service performed on or in connection with such vessel or aircraft outside the United States, and including service performed on or in connection with the operation of an American vessel operating on the navigable waters within or within and without the United States, or on American aircraft operating within or within and without the United States, and such operations are ordinarily and regularly supervised, managed, directed and controlled from an operating office managed by an employing unit in this commonwealth; provided, however, that the term ''employment'' shall not include service performed on a vessel of ten net tons or less engaged in catching, taking or harvesting of fish. The term ''employment'' shall include services performed within the commonwealth on or in connection with a vessel or aircraft not an American vessel or American aircraft, unless the individual is employed on and in connection with such vessel or aircraft when outside the United States.

M.G.L. c. 151A, § 5 Services under arrangements with agencies of other states and federal government included in ''employment''

c. 151A, § 5. Services under arrangements with agencies of other states and federal government included in ''employment'' Section 5. The term ''employment'' shall include services covered by an arrangement under provisions of section sixty-six, pursuant to which arrangement all services performed by an individual for an employing unit are deemed to be performed within the commonwealth, if the commissioner has approved the request of the employing unit that the entire service of such individual during the period covered by such request be deemed employment subject to this chapter.

M.G.L. c. 151A, § 6 Service not included in ''employment''

c. 151A, § 6. Service not included in ''employment'' Section 6. The term ''employment'' shall not include: (a) service in agricultural labor, except as otherwise provided in subsection (b) of section 4A and section 8C, by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to section 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act; [There are no subsections (b) or (c).] (d) Service performed by an individual in the employ of his son, daughter or spouse, and service performed by a child under the age of eighteen in the employ of his father or mother; (e) Service performed in the employ of the United States government or of an instrumentality of the United States which is wholly or partially owned by the United States, or exempt from the tax imposed by section 3301 of the Federal Internal Revenue Code of 1954 or any acts in addition thereto and amendments thereof, by virtue of any provision of law which specifically refers to such section (or the corresponding section of a prior law) in granting such exemption; provided that if this commonwealth should not be certified by the Secretary of Labor under section 3304 of said Internal Revenue Code, as amended, for any year, then the contributions, interest, penalties and fines required of any instrumentalities of the United States government under this chapter with respect to such year shall be deemed to have been erroneously collected within the meaning of section eighteen and said contributions shall be refunded from the clearing account of the unemployment compensation fund and the interest, penalties and fines shall be refunded from the interest, penalty or fine payments in the clearing account of the unemployment compensation fund or from the contingent fund; (f) Except as otherwise provided in subsection (a) of section four A, service performed in the employ of a state, or political subdivision thereof, or any instrumentality, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more states or political subdivisions; and any service performed in the employ of any instrumentality of one or more states or political subdivision to the extent that the instrumentality is, with respect to such service, immune under the constitution of the United States from the tax imposed by section 3301 of said Internal Revenue Code, or any acts in addition thereto and amendments thereof. [There is no subsection (g).] (h) Service not in the course of the employer's trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is fifty dollars or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For the purpose of this subsection, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if (A) on each of some twenty-four days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer's trade or business; or (B) such individual was regularly employed, as determined under clause (A), by such employer in the performance of such service during the preceding calendar quarter; (i) Service performed by an individual as an employee or employee representative as defined in section one of the Federal Railroad Unemployment Insurance Act; and service with respect to which unemployment benefits are payable under an unemployment compensation system for maritime employees established by an act of Congress; (j) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) of the Federal Internal Revenue Code, other than an organization described in section 401(a) of said Code, or exempt from income tax under section 521 of said Code, if the remuneration for such service is less than fifty dollars; (k) Service performed in the employ of a school, college, or university, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university, or by the spouse of such a student, if such spouse is advised, at the time such spouse commences to perform such service, that the employment of such spouse to perform such service is provided under a program to provide financial assistance to such student by such school, college, or university, and such employment will not be covered by any program of unemployment insurance; or service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such institution has so certified to the employer, except that this subsection shall not apply to service performed in a program established for or on behalf of an employer or group of employers. (l) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to law; and service performed as an interne in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to state law; (m) Service performed in the employ of a foreign government, including service as a consular or other officer or employee or a nondiplomatic representative; or, service performed in the employ of an instrumentality wholly owned by a foreign government and exempt under the provisions of chapters 21–25 inclusive of the Federal Internal Revenue Code or any acts in addition thereto and amendments thereof; (n) Service performed by an individual as an insurance agent or as an insurance solicitor, if all such service is performed for remuneration solely by way of commission and such service is excluded from the term ''employment'' under the provisions of section 3306 of the Federal Internal Revenue Code or any acts in addition thereto and amendments thereof; provided, that service performed by any agent selling or servicing policies of industrial life insurance, as defined by section one of chapter one hundred and seventy-five, and employed by any life insurance company authorized to do business in this commonwealth, whether his remuneration for such service is by way of commission or otherwise, shall be deemed employment within the provisions of this chapter; (o) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution. (p) Services performed by an individual as a real estate broker or salesman if he is licensed by the state as a real estate broker or salesman, and if he is remunerated solely by way of commission; provided, however, that the term ''employment'' shall include service performed by a real estate broker or a salesman, if such service is performed for a governmental employer as defined in subsection (i) of section one. (q) Service performed by an individual as a poll taker or opinion taker, if the rate of such individual's remuneration is determined by a person other than the person supervising him and if said individual is free to accept or decline any given assignment; provided, however, that term ''employment'' shall include service performed as a poll taker or opinion taker, if such service is performed for a governmental employer as defined in subsection (i) of section one. (r) Service performed in the employ of a church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; (s) Service performed by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; (t) Service performed in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for individuals who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market by an individual receiving such rehabilitation or remunerative work; (u) Service performed as part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof or an Indian tribe, by an individual receiving such work relief or work training; (v) Service performed in a custodial or penal institution by an inmate of said custodial or penal institution. (w) Service performed by a patient in the employ of a hospital, whether public, nonprofit, or proprietary. (x) service performed by a full-time student, as defined in section 3306(q) of said Internal Revenue Code of 1954, in the employ of an organized camp if such camp: (i) did not operate for more than seven months in the calendar year and did not operate for more than seven months in the preceding calendar year, or (ii), had average gross receipts for any six months in the preceding calendar year which were not more than thirty-three and one-third per cent of its average receipts for the other six months in the preceding year and if such full-time student performed services in the employ of such camp for less than thirteen calendar weeks in such calendar year.

M.G.L. c. 151A, § 6A Other service not included in ''employment''

c. 151A, § 6A. Other service not included in ''employment'' Section 6A. The term ''employment'' shall not include service performed by an individual in the employ of the commonwealth or any of its instrumentalities or any political subdivision thereof or any of its instrumentalities or any instrumentality of any of the foregoing and one or more states or political subdivisions or Indian tribes if such individual performed such services as: (1) an elected official; or (2) a member of, a legislative body; or (3) a member of the judiciary; or (4) a member of the National Guard or Air National Guard; or (5) an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency; (6) an employee serving in a position which, under or pursuant to the laws of the commonwealth or tribal law, is appointed to either a nontenured policymaker or advisor, or in a policymaking or advisory position the performance of the duties of which ordinarily does not require more than eight hours per week; or (7) an election official or election workers if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.

M.G.L. c. 151A, § 8 Employing units subject to statute

c. 151A, § 8. Employing units subject to statute Section 8. Any employing unit, other than one for which services described under subsections (a), (b) and (c) of section four A are performed, shall be subject to the provisions of this chapter who or which, or whose agent: (a) Has employed in employment subject to this chapter on some day in each of thirteen weeks in the year nineteen hundred and fifty or in any subsequent year at least one individual. Such employment shall constitute the employing unit thereof an employer hereunder as of January the first of the year in which such employment occurs. The employment of one individual in employment subject to this chapter on some day in each of thirteen weeks in the year nineteen hundred and seventy-one or in any subsequent year, or the payment of wages in the amount of fifteen hundred dollars or more in any calendar quarter in the year nineteen hundred and seventy-one or in any subsequent year, shall constitute the employing unit thereof an employer as of January the first of the year in which the employment or payment of wages occurs; or (b) Is subject, or who during the preceding year was subject, to section 3301 of chapter 23 of the Internal Revenue Code of 1954 or any acts in addition thereto and amendments thereof, and who employs one or more individuals within the commonwealth in employment subject to this chapter; provided, that the commissioner shall exempt from this chapter those of employers whose inclusion would adversely affect the efficient administration and operation thereof and would tend to impair the Unemployment Compensation Fund without obtaining for said fund any compensating advantages in connection with the payment of benefits; or (c) Has elected to become fully subject to this chapter; or (d) Has acquired the organization, trade, or business, or substantially all the assets thereof, of another employing unit which at the time of such acquisition was an employer; or (e) Has acquired a part of the organization, trade, or business of another, which part, if a separate organization, trade or business, would have been an employer; or (f) Has acquired the organization, trade or business, or substantially all the assets thereof, of another employing unit, if the employment record of such acquiring unit subsequent to such acquisition, together with the employment record of the acquired unit prior to such acquisition, both within the same year, would be sufficient to constitute an employing unit an employer subject to this chapter; or (g) Has taken under designation of a court temporary or permanent control or custody of the organization, trade or business, or substantially all the assets, of an employer subject to this chapter and employs one or more individuals whose wages are paid from or are chargeable upon the assets or estate of said employer; or (h) Has taken under an assignment or agreement of parties temporary or permanent control or custody of the organization, trade or business, or substantially all the assets, of an employer subject to this chapter and employs one or more individuals whose wages are paid from or are chargeable upon the assets or estate of said employer.

M.G.L. c. 151A, § 8A Other employing units subject to statute

c. 151A, § 8A. Other employing units subject to statute Section 8A. (a) An employing unit for which services described under subsection (a) of section four A are performed shall be subject to the provisions of this chapter notwithstanding the provisions of subsection (a) of section eight. (b) An employing unit for which services described under subsection (b) of section four A are performed, shall be subject to the provisions of this chapter as of January first, nineteen hundred and seventy-eight, who or which, paid remuneration in cash in any calendar quarter during the year nineteen hundred and seventy-seven, amounting to $40,000 or more to individuals performing such services, or employed ten or more individuals performing such services on some day in each of twenty weeks during the year nineteen hundred and seventy-seven. The employment of ten or more individuals in service described under subsection (b) of section four A on same day in each of twenty weeks, or the payment of remuneration in cash amounting to $40,000 or more for such services in any calendar quarter in the year nineteen hundred and seventy-eight or in any subsequent year shall constitute the employing unit thereof an employer as of January first of the year in which such employment or payment of remuneration occurs. Employers who exceed the thresholds specified in this section in a single quarter shall again be eligible for exemption from this chapter provided they do not exceed said thresholds in any of the remaining and subsequent calendar year. (c) Any employing unit for which services described under subsection (c) of section four A are performed, who or which, or whose agent paid remuneration in cash amounting to one thousand dollars or more in any calendar quarter during the year nineteen hundred and seventy-seven shall be subject to the provisions of this chapter as of January first, nineteen hundred and seventy-eight. Any employing unit for which services described under subsection (c) of section four A are performed, who or which, or whose agent paid remuneration in cash amounting to one thousand dollars or more in any calendar quarter in the year nineteen hundred and seventy-eight or in any subsequent year, shall be subject to the provisions of this chapter as of January first of the year in which payment of such remuneration occurs. (d) An employing unit for which services described under subsections (b) and (c) of section four A are performed shall be subject to the provisions of this chapter, who or which, or whose agent would be subject under subsections (b) to (h), inclusive, of section eight.

M.G.L. c. 151A, § 8B Domestic service and agricultural labor; employer

c. 151A, § 8B. Domestic service and agricultural labor; employer Section 8B. (a) The remuneration earned or the employment of an individual performing domestic service after December thirty-first, nineteen hundred and seventy-seven shall not be taken into account in determining whether or not an employing unit is an employer under this chapter where: (1) the employing unit is one for which other than domestic service is performed and; (2) such other service is service defined as employment in subsections (a), (b) and (d) of section four A and; (3) the employing unit is not an employer solely by reason of service defined as employment in subsection (c) of section four A. (b) The remuneration earned or the employment of an individual performing service in agricultural labor after December thirty-first, nineteen hundred and seventy-seven shall not be taken into account in determining whether or not an employing unit is an employer under this chapter where: (1) the employing unit is one for which service other than service in agricultural labor is performed and; (2) such other service is service defined as employment in subsections (c) and (d) of section four A and; (3) the employing unit is not an employer solely by reason of service defined as employment in subsection (b) of section four A. If an employing unit is determined an employer of agricultural labor, such an employing unit shall be determined an employer for the purposes of subsection (i) of section one and of section eight.

M.G.L. c. 151A, § 8C Crew leaders; definition; employees of crew leaders

c. 151A, § 8C. Crew leaders; definition; employees of crew leaders Section 8C. (a) Crew Leaders who are registered or provide specialized agricultural labor. For the purposes of subsection (h) of section 1, any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of such crew leader if such crew leader holds a valid certificate of registration under The Farm Labor Contractor Registration Act of 1963 or substantially all the members of such crew operate or maintain tractors, mechanized harvesting or crop dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and if such individual is not an employee of such other person within the meaning of section two. (b) For purposes of subsection (b) of section eight A, in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of such crew leader under this section, such other person and not the crew leader shall be treated as the employer of such individual; and such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to each individual by the crew leader, either on his own behalf or on behalf of such other person, for the service in agricultural labor performed for such other person. (c) For purposes of subsection (b) of section 8A the term ''crew leader'' means an individual who furnishes individuals to perform service in agricultural labor for any other person, pays, either on his own behalf or on behalf of such other person, the individual so furnished by him for the service in agricultural labor performed by them, and has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.

M.G.L. c. 151A, § 9 Individuals employed by unit in several places

c. 151A, § 9. Individuals employed by unit in several places Section 9. All individuals employed by an employing unit in all of his or its several places of employment maintained within the commonwealth shall be treated as employed by a single employing unit for the purposes of this chapter.

M.G.L. c. 151A, § 11 Ceasing to be subject to statute on application

c. 151A, § 11. Ceasing to be subject to statute on application Section 11. No employer shall cease to be subject to this chapter except upon a finding by the commissioner, after having made such investigation as he may deem necessary, that such employer has not on any day after the first day of the then last completed calendar year employed one or more individuals in employment subject to this chapter, whereupon such employer shall cease to be subject hereto as of January first of the year in which such finding is made.

M.G.L. c. 151A, § 12 Determination whether employer within statute; review; double costs; reconsideration

c. 151A, § 12. Determination whether employer within statute; review; double costs; reconsideration Section 12. The commissioner, upon his own motion, or upon application of an employing unit, after investigation, shall determine if an employing unit is an employer within the meaning of section eight, eight A, eight B, or eight C, and if the services performed by any individual for such employer constitute employment within the meaning of this chapter, and shall notify the employing unit of such determination. Such employing unit may, within ten days after the mailing of notice of such determination, request that the commissioner grant a hearing for the purpose of reconsidering the facts submitted and to consider any additional information. The conduct of such evidentiary hearing shall be in accordance with the procedures prescribed by and pursuant to subsection (b) of section thirty-nine, except that the department shall be considered a party at such hearing. If the determination arises from a claim filed for benefits, the claimant shall be deemed a party to such hearing. After such hearing, the commissioner shall affirm, modify or revoke this determination and notice of the commissioner's finding shall be mailed to the parties. An application for review of such finding may be taken to the board of review within thirty days after the mailing of the notice of such finding to the parties. After such notice to the commissioner and to the parties as said board deems necessary, it shall review the action of the commissioner, reconsider the facts submitted and consider any additional evidence presented by the parties and shall affirm such action unless it shall appear that it was made without proper cause, in which case the decision shall be modified or revoked. Nothing in this section shall prevent the commissioner after a decision by the board of review from submitting newly discovered evidence to said board, whereupon it shall order a hearing upon the subject matter after giving due notice to all interested parties. A determination by the commissioner that the employing unit is an employer or that the services performed by any individual for such employer constitute employment within the meaning of this chapter, where no hearing has been held, a finding after a hearing, or a decision of the board of review shall be conclusive for all purposes of this chapter, and, together with the record thereof, shall be admissible in any subsequent proceedings, involving liability for contributions or eligibility for or the amount of benefits. The commissioner or any party aggrieved by the decision of the board of review may, within thirty days after notice of such decision has been mailed by said board, bring a complaint in the municipal court of the city of Boston or in the district court in the judicial district wherein said party has its principal place of business or lives or is or was last employed and have the same remedy as provided for in section forty-two and the practices and procedure established for in said section forty-two shall govern. If, upon a hearing in the municipal or district court, it appears that the complaint is frivolous, immaterial, or intended for delay, the court may award against the appellant double costs. Nothing in this section shall be construed to prevent the commissioner, after notice to the affected parties, from reconsidering his determination that the employing unit was subject or was not subject to this chapter, when in his judgment it appears that because of newly discovered evidence or for any other reasonable cause the determination should be reconsidered; provided, however, that no such reconsideration shall be made after 4 years from the date of the original determination. Notice of any such redetermination shall be promptly given to the parties entitled to notice of the original determination in the manner prescribed in this chapter with respect to notice of an original determination. Any party notified of a redetermination may request a hearing within ten days after the mailing of the notice of redetermination. The conduct of such hearing shall be in accordance with the procedures prescribed by this section. Any party aggrieved by the decision on redetermination may appeal such decision. Such appeal shall be in accordance with the procedures prescribed in this section.

M.G.L. c. 151A, § 13 Payment of required contribution; secondary adjustment payments; credited to unemployment compensation fund

c. 151A, § 13. Payment of required contribution; secondary adjustment payments; credited to unemployment compensation fund Section 13. The contributions required hereunder shall be paid to the commonwealth in such manner and at such times as the commissioner may prescribe, and shall be paid over by the commissioner to the state treasurer and credited by him to the Unemployment Compensation Fund. Should the commissioner determine at any time that the solvency of the Unemployment Compensation Fund is in jeopardy and the continuation of benefit payments or Federal loan repayments is in danger, he shall add to every employer's contribution rate a uniform secondary adjustment payment in an amount sufficient to ensure that the Federal loans can be repaid in full before September 30. Each employer shall be required to make contributions authorized pursuant to this section, in addition to any other payments required under this chapter, in accordance with the following table: The secondary adjustment payments shall be paid to the commissioner in accordance with the procedures prescribed by the commissioner. The commissioner shall deposit the receipts of such payments into the Unemployment Compensation Fund established in section 48 or the Federal Loan Interest Fund established in section 14K. Such payments shall not be subject to the allowable state tax revenue limitations established by chapter 29B or chapter 62F. Prior to the depositing of the receipts, the commissioner may deduct all administrative costs incurred as a result of this section, including an amount as determined by the United States Secretary of Labor in accordance with federal cost rules, if applicable. Except where inconsistent with the terms of this section, the terms and conditions of this chapter which are applicable to the payments and the collection of contributions shall apply to the same extent to the payment of and the collection of secondary adjustment payments, including that those payments shall be credited to each employer's account for the purpose of determining the employer's experience rate for the next succeeding calendar year pursuant to paragraph (1) of subsection (h) of section 14. Upon his determination that a secondary adjustment payment is due, the commissioner shall give notice to the joint committee on commerce and labor of the amount necessary for collection to maintain the solvency of the Fund. The notice shall be made within 10 days.

M.G.L. c. 151A, § 14 Contribution rates in general; contributions in general; definitions; notice of payment of benefit and potential charges; review; transfer of business

c. 151A, § 14. Contribution rates in general; contributions in general; definitions; notice of payment of benefit and potential charges; review; transfer of business Section 14. Each employer shall make contributions for each year after nineteen hundred and ninety-one at the applicable rate or rates as set forth in this section on so much of its payroll as is subject to this chapter. For the purposes of this section, the term ''wages'' shall not include that part of remuneration which, after remuneration equal to the unemployment insurance taxable wage base with respect to employment with such employer has been paid to an individual during any calendar year, is paid to such individual during such year; provided, however, if the amount specified in the definition of ''wages'' in the federal Unemployment Tax Act is higher with respect to a calendar year than the amount hereinbefore specified, such higher amount shall apply to such calendar year. For the purposes of this section, remuneration shall include any wages earned in another state upon which contributions were required and paid under a similar law. In addition, an employer who has been assigned a contribution rate pursuant to paragraph (1) of subsection (i), has filed all reports required under this chapter and has paid all contributions, interest and penalties due under this chapter, may make voluntary contributions. Such voluntary contributions shall be paid not later than 30 days after the date on which the division has issued a notice of the employer's contribution rate pursuant to subsection (m) or prior to the expiration of 120 days after the start of the calendar year for which the contribution rates are effective, whichever is earlier. Upon timely payment of a voluntary contribution, the contribution shall be credited to the employer's account balance and that employer shall receive a recomputation of its contribution rate for that calendar year. No voluntary contribution shall be refunded in whole or in part. All contributions paid by employers shall be pooled and available to pay any benefits required under this chapter. The accounts hereinafter established and maintained are book accounts for the calculation of the contributions to be paid by each employer subject to this chapter. (a) The following words and phrases as used in this section shall have the following meanings, unless the context clearly requires otherwise: (1) ''Experience rate'', the contribution rate which conforms to the reserve percentage of an employer's account under subsection (i) of this section. [Paragraph (2) of subsection (a) applicable as provided by 2014, 144, Sec. 78.] (2) ''Reserve percentage'', in relation to an employer's account, the net balance of such account on a computation date stated as a percentage of the average of the employer's total taxable payroll for the 3 years prior to said computation date, except that if an employer has no taxable wages but has a balance, such employer's reserve percentage shall be deemed to be zero positive if the account balance is positive; or, fourteen per cent negative if the account balance is negative. If an employer has no taxable wages and has a zero account balance, such employer's reserve percentage shall be deemed to be zero positive. In relation to the solvency account ''reserve percentage'' shall mean the annual balance of said account on a computation date as determined under subsection (f) stated as a percentage, rounded up to four decimal places, of the average of the total taxable payrolls reported by all employers whose experience rate is determined pursuant to paragraph (1) of subsection (i), for the 3 years preceding said computation date. In relation to the unemployment compensation fund, ''reserve percentage'' shall mean the balance of said fund, excluding the accounts established under subsection (f) of section fourteen C, on a computation date stated as a percentage of the average of the total payrolls reported by all employers liable for contributions pursuant to section 14 for the 3 years immediately preceding said computation date. (3) ''Computation date'', except as provided in subsection (n)(4) of this section, the computation date will be September thirtieth of each year. (4) ''Unemployment insurance taxable wage base'', with respect to calendar years beginning on or after January 1, 2015, the term ''unemployment insurance taxable wage base'' shall mean ''$15,000''. (b) No employer shall be assigned an experience rate of less than five and four tenths per cent with respect to any calendar year beginning on or after January first, nineteen hundred and eighty-five unless, as of the computation date applicable to such year:— (1) Benefits have been or could have been charged to the employer's account throughout the twelve consecutive months' period ending on such date; and (2) Such lower experience rate applies under subsection (i); and (3) Permitting him to pay such lower experience rate is consistent with the conditions applicable to additional credit allowance under section 3303(a) of the federal Unemployment Tax Act, any other provision of this chapter to the contrary notwithstanding. (c) The commissioner shall establish an employer's account for each employer who is subject to this chapter and shall also maintain a solvency account. (d) The commissioner shall determine the charges and credits to each employer's account, as follows: (1) An amount equal to all contributions paid by an employer shall be credited to his account as of the date when such contributions were paid; provided, however, that any such contributions paid during the month of October shall be credited as of the immediately preceding September thirtieth. (2) An amount equal to the amount of contributions refunded to any employer in accordance with the provisions of section eighteen shall be charged to the employer's account as of the date when refunded. (3) An amount equal to the benefits provided in subsections (a) and (b) of section twenty-nine and paid to each individual with respect to a benefit year shall be charged as of the date paid to the accounts of the employers who reported base period wages which were used to establish such benefits. For the purposes of this subsection, such charges shall be made to the accounts of the most recent and next most recent employers in the inverse chronological order of the base period employment of the individual; provided, that whenever it is found that such individual was in employment with two or more employers in any quarter of the base period and the order of such employment cannot be readily determined, the commissioner shall prescribe the manner in which such charges will be made. Charges made to employer accounts because of benefits which are later determined to have been erroneously paid shall be removed from the employer accounts and charged to the solvency account as of the date discovered, except that such charges shall not be so removed in any instance where the employer has failed to return notice of claim filed as required under the provisions of section thirty-eight. With respect to any claim filed, if any base period employer shall show to the satisfaction of the commissioner that the worker became separated from his last employment with such employer for reasons which would have resulted in a denial of benefits to the worker under the provisions of section twenty-five (e) had such base period employer been his most recent employer, charges with respect to benefits paid to such a worker shall not be chargeable to such employer's account but shall be charged to the solvency account. If a base period employer recalls an employee to work during the benefit year and the employee subsequently leaves such employment within the benefit year for reasons which would result in the denial of benefits under subsection (e) of section 25 had such employer been the employee's most recent employer, then any benefits paid to such employee following that separation which, in accordance with this paragraph, would be charged to such base period employer's account shall not be so charged but shall be charged to the solvency account. Benefits which, in accordance with the provisions of this paragraph, would be charged to an employer's account shall not be so charged but shall be charged to the solvency account in any case where no disqualification is imposed under the provisions of clause (1) of subsection (e) of section twenty-five because the individual's leaving of work with such employer, although without good cause attributable to the employer, was not voluntary, or was due to domestic violence. (e) The commissioner shall determine the credits and charges to the solvency account as follows:— (1) An amount equal to all interest earnings or other revenue received by the fund which is not credited to employers' accounts shall be credited as received to the solvency account. (2) Any plus or minus balance remaining to the credit of an employer's account after he has ceased to be subject to this chapter shall be charged or credited, as the case may be, to the solvency account; provided, that an amount equal to benefits thereafter paid based on wages reported by such employer shall be charged to the solvency account. [There is no paragraph (3).] (4) An amount equal to the amount of any restitution by an employee of benefits improperly paid to him, whether such restitution is in cash or in the form of offset against benefits otherwise due, shall be credited to the solvency account when such restitution is made. (5) Whenever, as of any computation date, an employer's account has a negative reserve percentage of more than twenty-five per cent, the amount by which the negative balance of its account exceeds a negative reserve percentage of twenty-five per cent shall be credited to the employer's account as of said computation date and charged to the solvency account as of the first day of October immediately following the computation date. (6) Whenever, as of any computation date, an employer's account has a reserve percentage of more than fifty per cent, the amount by which the balance of its account exceeds a reserve percentage of fifty per cent shall be charged to the employer's account as of said computation date and credited to the solvency account as of the first day of October immediately following the computation date. (7) Any disbursements from the fund which are not chargeable to employer accounts shall be charged to the solvency account. (f) As of any computation date after nineteen hundred and eighty-four, the balance of the solvency account shall be determined by the commissioner after applying such credits and charges to the solvency account as provided by subsection (e). (g) The commissioner shall make available to each employer and to the public at least once a year a summary statement of the condition and classified transactions of the solvency account. (h) The total taxable wages required for the determination of the experience rates shall be determined not later than November 30 of each year. [Paragraphs (1) and (2) of subsection (h) applicable as provided by 2014, 144, Sec. 78.] (1) The commissioner shall determine each employer's total taxable wages for the 3 year period immediately preceding the applicable computation date for the purpose of determining the employer's experience rate for the next succeeding calendar year. If it is found that any employer has not reported his taxable wages for any quarter pertinent to the determination, the total taxable wages for such quarter shall be determined by the commissioner in such manner as he may prescribe. (2) For the purpose of determining the reserve percentage in the solvency account the commissioner shall determine the total taxable wages of all employers in the commonwealth, whose experience rate is determined pursuant to paragraph (1) of subsection (i) for the 3 year period previous to the applicable computation date and shall prescribe the procedure and methods by which such total taxable wages shall be determined. (3) For the purpose of determining the contribution rate schedule provided for in subsection (i), the Unemployment Compensation Fund available for benefits as of any computation date shall include the amount of any federal reimbursable benefits due, but not credited, to the fund. (i) The contribution rate of each employer shall be five and four-tenths percent of that part of its payroll subject to this chapter, except as follows: (1) With respect to calendar years beginning on or after January 1, 2015, the experience rate of an employer qualifying therefor under subsection (b) shall be the rate which appears in the column headed by the unemployment compensation reserve percentage as of the applicable computation date and on the line with the applicable employer account reserve percentage as set forth in the experience rate table: (2) Except as otherwise provided in this paragraph, each employer newly subject to this chapter shall pay contributions at the rate which appears in the column headed by the unemployment compensation fund reserve percentage as of the applicable computation date and on the line with an employer account reserve percentage of 10.5 but less than 11.0 positive as set forth in the experience rate table hereinabove until it has been an employer for not less than the twelve consecutive month period specified in paragraph (1) of subsection (b); thereafter, its contribution rate shall be determined in accordance with the preceding provisions of this subsection. (3) Any newly subject employer classified in the 2 digit North American Industry Classification System code 23 shall pay contributions at a rate equal to the average rate as of the most recent computation date paid by all employers so classified. Said employer shall pay at such average rate until it has been an employer for not less than the twelve consecutive month period specified in paragraph (1) of subsection (b); thereafter, its contribution rate shall be determined in accordance with the preceding provision of this subsection. (4) Any nonprofit organization which has given notice in accordance with paragraph (3) of subsection (a) of section fourteen A to terminate its election shall pay contributions from the effective date of such election at the rate which appears in the column headed by the unemployment compensation fund reserve percentage as of the applicable computation date and on the line with an employer account reserve percentage of 0.0 but less than 0.5 positive as set forth in the experience rate table of subsection (i), or 5.4 percent, whichever is the lesser, until it has been an employer subject to such contributions for not less than a twelve consecutive month period specified in paragraph (1) of subsection (b); thereafter, its contributions rate shall be determined in accordance with the preceding provisions of this subsection. (j) For any calendar year beginning on or after January first, nineteen hundred and eighty-five, each employer whose experience rate is determined under paragraph (1) of subsection (i) shall have its account as of a computation date adjusted by the product of the reserve percentage for the solvency account and the employer's total taxable payroll for the period of twelve consecutive months ending on said computation date. (k) Except as otherwise provided in this subsection, whenever an individual is paid benefits for the first compensable week of unemployment with respect to his base period wages with any employer and because of such payment the account of such base period employer has been charged, as provided in paragraph (3) of subsection (d) of this section, the commissioner shall, following the close of the month in which such payment was made, promptly notify the employer whose account is charged by mailing him a form of notice identifying the employer, the payee, the first and subsequent weeks compensated during such month, the amounts paid and the total potential charge. If such employer has reason to believe that no charges with respect to such base period wages should be made to his account, he may return the said notice to the commissioner with the reasons stated thereon within thirty days after the mailing of said notice in accordance with the procedure prescribed by the commissioner. Failure to return said notice and reasons within the time provided in this section, or failure in accordance with the provisions of section thirty-eight to return the notice of claim filed which was given to him by the commissioner or his authorized representative with respect to a claim filed by said worker in the base period or filed previously in the current benefit year, shall bar the employer from being a party to further proceedings relating to such charge. The commissioner or his authorized representative shall promptly determine, in accordance with the procedure established by the commissioner, and after making such inquiries and investigations as he deems necessary, whether or not such benefits should have been charged and shall promptly give notice of such determination, together with the reason therefor, to the employer. Such employer may, within twenty days after the date of mailing of notice of such determination, request that the commissioner grant a hearing for the purpose of reconsidering the facts submitted and to consider any additional information. The commissioner or his authorized representative shall conduct such hearing in accordance with the procedure prescribed by the commissioner and shall affirm, modify or revoke the determination. Notice of his finding shall be mailed to the employer and this decision shall be final. Such monthly notification of benefit charges to the account of a base period employer, as provided by this subsection and subsection (l) of this section, shall not include any benefits paid during the pendency of a final decision of such payments as provided in section forty-two B. (l) The commissioner shall, promptly after the close of each month, mail to each employer a statement showing the charges to the employer's account during such month. Any such employer may apply for a review of said charges provided that such application is filed within thirty days after the date of the mailing of the statement. Unless an employer properly files for such a review the charges as made will become final. (m) The contribution rate for each employer for a given calendar year shall be determined and the employer notified thereof as soon as practicable after the computation date, but in no event later than ten days prior to the due date of the first contribution of the year. Any such employer may apply to the commissioner for a review as to the determination of his contribution rate provided that such application is filed within sixty days of the date of such determination. (n) (1) If the entire organization, trade or business of an employer, or substantially all the assets thereof, are transferred to another employer or employing unit and the transferee continues such organization, trade or business, the transferee shall be considered a successor for the purpose of this section. Written notice of the transfer shall be given to the commissioner by all transferring employers and successors within 120 days of the date of transfer. Successors shall be barred from taking over the account of any transferring employers having a plus balance if the transferring employers have not filed all reports and paid all contributions required of the transferring employers under this chapter through the end of the quarter preceding the date of transfer; but, no successor shall be denied the transferring employer's plus balance if the successor files all reports and pays all contributions required of the transferring employer within 30 days after mailing of the notice of determination. If the commissioner allows the transferee to take over the account of any transferring employer having a plus balance, the commissioner shall notify the transferring employer of the allowance. The transferring employer may, within 10 days after the date of mailing of the notice, request a hearing for the purpose of reconsidering whether the transfer of the account balance should be allowed. The hearing and any subsequent appeal shall be in accordance with the procedures prescribed by and pursuant to section 12. (2) The successor shall take over and continue the employer's account, including its plus or minus balance and all other aspects of its experience under this chapter. The successor shall be secondarily liable for any amounts owed by the employer to the fund at the time of such transfer. (3) The account taken over by the successor employer shall remain liable with respect to accrued benefits and related rights based on employment in the transferred business, and all such employment shall be deemed employment performed for such employer. (4) For the calendar year in which a transfer occurs which results in a transfer of an employer's account, the contribution rates of the transferring employer and successor shall be determined as follows: 1. Any transferring employer or successor which had a contribution rate applicable to it for that calendar year shall continue with such contribution rate. 2. If a successor had no contribution rate applicable to it for that calendar year, and only one transferring employer is involved, the contribution rate of the successor shall be the same as that of the transferring employer. 3. If a successor had no contribution rate applicable to it for that calendar year, and two or more transferring employers are involved, the contribution rate of the successor shall be the highest rate applicable to any of the transferring employers. (5) For the calendar year in which a transfer occurs which does not result in a transfer of an employer's account, any transferring employer or transferee which had a contribution rate applicable to it for that calendar year shall continue with such contribution rate. If a transferee had no contribution rate applicable to it for that calendar year, the contribution rate of the transferee shall be the rate which appears in the column headed by the unemployment compensation fund reserve percentage as of the applicable computation date and on the line with an employer account reserve percentage of 0.0 but less than 0.5 positive as set forth in the experience rate table of subsection (i), or five and four-tenths per cent, whichever is the lesser. [There is no subsection (o).] (p) Benefits shall not be charged to an employer's account to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section one hundred and twenty-one of P.L. 94–566 for benefits paid to an individual whose base period wages include wages for previously uncovered services as defined in section one A.

M.G.L. c. 151A, § 14A Nonprofit organizations and governmental employers

c. 151A, § 14A. Nonprofit organizations and governmental employers Section 14A. Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this section. For the purpose of this section, a nonprofit organization is an organization, or group of organizations, described in section 501(c)(3) of the United States Internal Revenue Code which is exempt from income tax under section 501(a) of such Code. (a) Any nonprofit organization which, pursuant to subsection (d) of section four A, is or becomes subject to this chapter on or after January first, nineteen hundred and seventy-two, shall pay contributions under the provisions of section fourteen, unless it elects, in accordance with this subsection, to pay into the Unemployment Compensation Fund the amount equal to the amount of benefits, including dependency benefits, paid under any provision of this chapter to individuals for weeks of unemployment in a benefit year which begins during the effective period of such election and in any eligibility period, as defined in paragraph (j) of subsection (1) of section thirty A, applicable to such benefit year, to the extent that such benefits are attributable to service in the employ of such employer, and are not reimbursable by funds made available under any act of Congress. Any governmental employer which, pursuant to subsection (a) of section four A, is or becomes subject to this chapter on or after January first, nineteen hundred and seventy-eight, shall pay contributions under the provisions of section fourteen C unless it elects to make payment in lieu of contributions in accordance with the provisions of this section. If such governmental employer elects to make payments under this section, it shall make payments in the manner described in the first paragraph of this subsection. In order to implement the provisions of section four A, whenever any political subdivision of the commonwealth or any instrumentality thereof, or any instrumentality of one or more such subdivisions, elects to make payment in lieu of contributions in accordance with the provisions of this section, the treasurer thereof, upon certification to the board of assessors, shall expend available funds in order to make said payments. (1) Any nonprofit organization which is subject to this chapter on December thirty-first, nineteen hundred and seventy-one may elect to become liable for payments in lieu of contributions for a period of not less than one calendar year beginning with January first, nineteen hundred and seventy-two provided it files with the commissioner a written notice of its election within the thirty day period immediately following such date. Any governmental employer which is subject to this chapter on or after January first, nineteen hundred and seventy-eight may elect to pay contributions under the provisions of section fourteen C or to make payments in lieu of contributions under this section for a period of not less than two calendar years beginning with January first, nineteen hundred and seventy-eight provided it files with the commissioner a written notice of its election within the thirty-day period immediately preceding such date. (2) Any nonprofit organization which becomes subject to this chapter on or after January first, nineteen hundred and seventy-two may elect to become liable for payments in lieu of contributions for a minimum period commencing with the date of subjectivity and ending on December thirty-first of that calendar year, by filing a written notice of its election with the commissioner not later than thirty days immediately following the date of the determination of such subjectivity. Any governmental employer which becomes subject to this chapter on or after January first, nineteen hundred and seventy-eight may elect to become liable for payments in lieu of contributions for a minimum period of two years commencing with the date of subjectivity and ending on December thirty-first of the following calendar year by filing a written notice of its election with the commissioner not later than thirty days immediately following the determination of such subjectivity. (3) Any nonprofit organization which makes an election in accordance with paragraph (1) or (2) of this subsection will continue to be liable for payments in lieu of contributions until it files with the commissioner a written notice terminating its election not later than thirty days prior to the end of the election period, or not later than thirty days prior to the beginning of any subsequent calendar year. Any nonprofit organization which has terminated its election shall thereafter pay contributions under the provisions of section fourteen for a minimum period of two calendar years. Any subsequent election as to the method of financing benefit payments in accordance with section fourteen or section fourteen A shall not be terminable by the organization for two calendar years. Any governmental employer which makes an election in accordance with paragraphs (1) and (2) shall continue to be liable for payments in lieu of contributions until it files with the commissioner a written notice terminating its election prior to the end of the election period, or not later than December thirty-first prior to the beginning of any subsequent calendar year. Any governmental employer which has terminated its election shall thereafter pay contributions under the provisions of section fourteen C for a minimum period of two calendar years. Any subsequent election as to the method of financing benefit payments in accordance with section fourteen A or section fourteen C shall not be terminable by such employer for two calendar years. (4) Any nonprofit organization which has been paying contributions under this chapter for a period subsequent to January first, nineteen hundred and seventy-two may change to a reimbursable basis by filing with the commissioner not later than thirty days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that year and the ensuing calendar year. Any subsequent election or change from payments in lieu of contributions to payment of contributions under section fourteen, or from payment of contributions under section fourteen to payments in lieu of contributions, shall not be terminable by the organization for two calendar years. (5) The commissioner may for good cause extend the period within which a notice of election, or a notice of termination, shall be filed and may permit an election to be retroactive but not earlier than January first of the calendar year immediately preceding the date said notice was filed. (6) The commissioner, in accordance with such regulations as he may prescribe, shall notify each nonprofit organization or governmental employer of any determination which he may make of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to review in accordance with the provisions of paragraph (2) of subsection (b) of this section. (b) Payments in lieu of contributions shall be made in accordance with the provisions of this subsection as follows: (1) At the end of each calendar quarter, or at the end of any other period as determined by the commissioner, the commissioner shall bill each nonprofit organization or governmental employer, or group of such organizations or employers, which has elected to make payments in lieu of contributions for an amount equal to the full amount of benefits, including dependency benefits, paid under any provision of this chapter, to the extent that such benefits are attributable to service in the employ of such employer, and are not reimbursable by funds made available under any act of Congress. (2) Payment of any bill rendered under paragraph (1) of this subsection shall be made not later than thirty days after such bill was mailed to the last known address of the nonprofit organization or governmental employer or was otherwise delivered to it, unless, not later than thirty days after the bill was mailed to its last known address or otherwise delivered to it, the organization or governmental employer files an application for review by the commissioner, setting forth the grounds for such application. The commissioner shall promptly review and reconsider the determination. Thereafter, notice of his decision shall be mailed to the employer and this decision shall be final. (3) Any employer who has elected to make payments in lieu of contributions pursuant to this section shall pay the full amount of benefits, including dependency benefits, included on any bill rendered under paragraph (1) even if the determination or decision to pay benefits is subsequently modified or reversed. If the determination or decision to pay benefits is subsequently modified or reversed, the commissioner shall credit such employers account only if and to the extent that a restitution of the amounts erroneously paid is made. (c) Payments made by any nonprofit organization or governmental employer under the provisions of this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or governmental employer. (d) Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to section fifteen, apply to past due contributions. (e) In the discretion of the commissioner, any nonprofit organization that elects to become liable for payments in lieu of contributions may be required within thirty days after the effective date of its election, to execute and file with the commissioner a surety bond approved by him. The maximum amount of such surety bond shall not exceed a percentage of the employer's taxable payroll equal to the maximum rate that any employer, who is liable for contributions during the year in question would have to pay under the provisions of section fourteen of this chapter. (1) Any bond deposited under this subsection shall be in force for a period of not less than two taxable years and shall be renewed with the approval of the commissioner, at such times as the commissioner may prescribe, but not less frequently than at two year intervals as long as the organization continues to be liable for payments in lieu of contributions. The commissioner shall require adjustments to be made in a previously filed bond as he deems appropriate. If the bond is to be increased, the adjusted bond shall be filed by the organization within thirty days of the date notice of the required adjustment was mailed or otherwise delivered to it. Failure by any organization covered by such bond to pay the full amount of payments in lieu of contributions when due, together with any applicable interest and penalties provided for in this section, shall render the surety liable on said bond to the extent of the bond, as though the surety was such organization. (2) If any nonprofit organization fails to file a bond or to file a bond in an increased amount as provided under this subsection, the commissioner may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for a period commencing with the quarter in which the election is terminated and continuing through the ensuing calendar year, provided that the commissioner may extend for good cause the applicable filing period by not more than thirty days. (f) Benefits paid to an individual shall be charged to the accounts of base period employers, whether such employers are liable for contributions under the provisions of section fourteen or section fourteen C or liable for payments in lieu of contributions, in the same sequence as provided in subsection (d) of section fourteen. Benefits, including dependency benefits, paid to any individual for service in the employ of a base period employer which has elected to make payments in lieu of contributions, and are not reimbursable by funds made available under any act of Congress, shall not be charged to any solvency account but shall be charged to the account of the base period employer. (g) Two or more nonprofit organizations or governmental employers that have become liable for payments in lieu of contributions may file a joint application to the commissioner for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such organizations or governmental employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this subsection. Upon his approval of the application, the commissioner shall establish a group account for such organizations or governmental employers effective as of the beginning of the calendar quarter in which he receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the commissioner or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. The commissioner shall prescribe such regulations as he deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this subsection, for addition of new members to, and withdrawal of active members from, such accounts, and for the determination of the amounts that are payable under this subsection by members of the group and the time and manner of such payments. (h) Notwithstanding any provisions in this section, any nonprofit organization that prior to January first, nineteen hundred and sixty-nine, paid contributions required under section fourteen, and, pursuant to this section, elected before April first, nineteen hundred and seventy-two to make payments in lieu of contributions, shall not be required to make any such payment on account of any benefits, including dependency benefits, paid under any provision of this chapter, to the extent that such benefits are attributable to service in the employ of such employer, and are not reimbursable by funds made available under any act of Congress, to individuals for weeks of unemployment which began on or after the effective date of such election until the amount of such benefits equals the amount of the positive balance in the experience rating of such organization. (i) Any employer which elects to make payments in lieu of contributions into the Unemployment Compensation Fund as provided in this section shall not be liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in section one A to the extent that the Unemployment Compensation Fund is reimbursed for such benefits pursuant to section 121 of P.L. 94–566. (j) Notwithstanding any other provisions of this chapter, any nonprofit educational institution or educational institutions which are not institutions of higher education, that prior to October twentieth, nineteen hundred and seventy-six, paid contributions required by section fourteen, and elects within thirty days after the effective date of this subsection to make payments in lieu of contributions, shall not be required to make such payment on account of any benefits, including dependency benefits, paid under any provision of this chapter, to the extent that such benefits are attributable to service in the employ of such employer, and are not reimbursable by funds made available under any act of Congress, to individuals for weeks of unemployment which began on or after the effective date of such election until the amount of such benefits equals the amount of the positive balance in the experience rating of such educational institution or educational institutions.

M.G.L. c. 151A, § 14B Liability for payments; credits; adjustments

c. 151A, § 14B. Liability for payments; credits; adjustments Section 14B. Notwithstanding any other provisions of this chapter to the contrary: (a)(1) Each employer liable to make payments in lieu of contributions shall not be liable for such payments after October first, nineteen hundred and seventy-six with respect to any benefits paid, to the extent that the commonwealth is entitled to payments with respect to such benefits under section six of P.L. 94–444. (2) Each such employer shall receive credit against liability existing on or after October first, nineteen hundred and seventy-six for payments in lieu of contributions for any such payments made on or before said date, to the extent that such payments were made with respect to benefits for which the commonwealth is entitled to receive payments under section six of P.L. 94–444. (b) The account of any employer liable for payment of contributions under section fourteen or section fourteen C which employer has paid public service wages, as defined in section six of P.L. 94–444, shall be adjusted to reflect payments to which the commonwealth is entitled under section six of P.L. 94–444.

M.G.L. c. 151A, § 14C Contributions by governmental employers; rated governmental employers

c. 151A, § 14C. Contributions by governmental employers; rated governmental employers Section 14C. Notwithstanding the provisions of section fourteen, each governmental employer included in subsection (i) of section one which elects, or if it does not otherwise elect shall be deemed to have elected, to pay contributions under the provisions of this section shall make contributions for a period encompassing not less than two complete calendar years. Contributions shall be made on total wages. All contributions paid by rated governmental employers shall be pooled and available to pay any benefits required under this chapter. The accounts hereinafter established and maintained are book accounts for the calculation of contributions to be paid by each employer subject to this section. (a) To elect to become a rated governmental employer, such employer shall file with the commissioner a written notice of such election within the thirty day period immediately following the date on which determination of subjectivity to this chapter is issued. (b) To elect to become a rated governmental employer, if a governmental employer of this state has previously elected otherwise, such employer shall file with the commissioner a written notice of such election within the thirty day period immediately preceding January first of any calendar year. (c) Any rated governmental employer shall continue to be liable as a rated governmental employer, until such employer files with the commissioner a written notice of election to terminate its status as a rated governmental employer, which notice shall be filed prior to January first of the calendar year for which such termination shall first be effected. (d) No rated governmental employer shall be eligible for a rate computed under subsection (h) of this section until there have been twenty-one consecutive calendar months immediately preceding the computation date as defined in paragraph (3) of subsection (a) of section fourteen throughout which benefits could have been charged against such employer's account. Provided that for calendar year nineteen hundred and eighty, fifteen consecutive calendar months immediately preceding the computation date shall be used. (e) Each employer who has not been subject to this act for a sufficient period of time to have its rate computed under this subsection shall make quarterly payments at a calendar year rate expressed as a percentage of total wages and such rate shall be the same for all rated governmental employers not eligible for a computed rate. (1) For calendar years nineteen hundred and seventy-eight and nineteen hundred and seventy-nine, the contribution rate for all rated governmental employers shall be one per cent of the total wages paid during the calendar quarter for which payment is due, except that the rate for the first quarter of nineteen hundred and seventy-eight shall be zero. (2) For calendar year nineteen hundred and eighty, and subsequent years the rate for rated governmental employers not eligible for a computed rate will be equal to the average cost of all rated governmental employers as determined in paragraph (1) of subsection (h) of this section, but not less than one per cent. (f) The commissioner shall establish an employer's account for each governmental employer who is subject to this section, shall also maintain a subsidiary solvency account for the purposes set forth in section fourteen, and such accounts as are necessary for calculations under subsection (h). (g) The commissioner shall determine charges and credits to each employer's account according to the provisions of section fourteen except that all extended benefit payments shall be charged to the employer's account which are not reimbursable by funds made available under any act of Congress. (h) Rated governmental employers eligible for a rate computation shall make quarterly payments at a calendar year rate determined by the experience of all rated governmental employers and by the individual employer's experience. The rate shall be computed by the following method: (1) The Required Yield from all rated governmental employers shall be determined by the rate, stated as a per cent, rounded to two decimal places, of total benefits paid in the prior fiscal year ending September thirtieth plus an adjustment factor of 0.5 times the total benefits paid less the current fund balance of the accounts established in subsection (f) of this section, all of which is divided by total wages reported by all rated governmental employers for the prior fiscal year ending September thirtieth. RY (Required Yield) = Total Benefits Paid |m+ (0.5 Total Benefits Paid |m- Current Fund Balance) ——————————————— Total Wages Reported (a) For the calendar year nineteen hundred and eighty the adjustment factor shall be 0.2; (b) For calendar years subsequent to nineteen hundred and eighty the adjustment factor shall be increased by 0.1 until nineteen hundred and eighty-three from which time it will remain 0.5; (c) In no case shall the adjustment to total benefits paid be less than zero, or increase the Required Yield by more than 0.2. (2) An individual experience factor, stated as a per cent rounded to two decimal places, shall be computed for each eligible rated governmental employer by dividing the benefits charged to the employer's account by such employer's wages reported, for two preceding fiscal years ending September thirtieth. In no case shall the factor thus calculated be increased by more than two percentage points over the factor for the prior calendar year. (3) An aggregate experience factor, stated as a per cent rounded to two decimal places, shall be computed for all eligible rated governmental employers by dividing the benefits charged to all employers' accounts by all such employers' wages reported, for two preceding fiscal years ending September thirtieth. (4) The contribution rates to be effective for the subsequent calendar year shall be determined by adjusting proportionately the required yield determined under paragraph (1) of this subsection to the experience factor under paragraph (2) of this subsection adjusted by the aggregate experience factor under paragraph (3) of this subsection rounded to the nearest one-tenth of a per cent, except that no employer's rate for any calendar year will be less than one-tenth of one per cent. (5) An emergency rate increase shall be imposed at the beginning of any quarter in which the rated governmental employers' fund balances are less than the benefit payments charged to all rated governmental employers' accounts during the prior quarter. The emergency rate increase will be up to one per cent added to the rate calculated in paragraph (4) of subsection (h) and is to be effective for the balance of the rate year. If an emergency tax is imposed for more than two consecutive years, the commissioner shall initiate a study and make appropriate recommendations to the general court in the following year. (i) The commissioner shall promptly notify each rated governmental employer of such employer's rate for the following calendar year which will become final unless application to the commissioner for a review of his determination of its contribution rate is filed within sixty days of the date of such determination. (j) In order to implement the provisions of section four A, whenever any political subdivision of the commonwealth or any instrumentality thereof, or any instrumentality of one or more such subdivisions, is liable for the payment of contributions as of January first, nineteen hundred and seventy-eight, the treasurer thereof, upon certification to the board of assessors, shall expend available funds in order to pay said contributions. (k) To the extent that the provisions of this section do not cover all aspects of administration, the appropriate subsections of section fourteen shall apply. (l) The commissioner may for good cause extend the period within which a notice of election, or a notice of termination, shall be filed and may permit an election to be retroactive but not earlier than January first of the calendar year immediately preceding the date said notice was filed.

M.G.L. c. 151A, § 14E Economic development fund

c. 151A, § 14E. Economic development fund Section 14E. There is hereby established a separate fund to be known and referred to as the economic development fund. There shall be credited to such fund all amounts received under section fourteen D. Money in the fund, subject to appropriation, shall be used only for the activities and programs of state agencies and instrumentalities, including the administration of the same, which are reasonably calculated to support economic development within the commonwealth, including but not limited to activities and programs concerned with skills training and education consistent with employment need, capital formation, tourist promotion, and industrial promotion and development.

M.G.L. c. 151A, § 14F Unemployment Trust Fund; report concerning fund average and actual balance

c. 151A, § 14F. Unemployment Trust Fund; report concerning fund average and actual balance Section 14F. On or before the fifteenth day of October of each year, the commissioner is hereby authorized and directed to file with the house and senate committees on ways and means and the clerks of the house of representatives and the senate and the joint committee on commerce and labor a report which contains a proposal of an adequate and proper average balance to be maintained and credited to the commonwealth's account in the Unemployment Trust Fund during the ensuing calendar year and a statement of the actual balance then projected to be credited to the commonwealth's account during such year. Such report shall describe in detail the criteria employed by the commissioner in formulating such a proposal for an adequate and proper average balance and in developing such a projection relative to the actual balance, including but not limited to an explanation of the economic assumptions and projections related thereto, an analysis of the effect upon such balances of actual or proposed amendments to federal and state law relative to unemployment compensation, and a comparison of the actual balance then credited to the commonwealth's account in the Unemployment Trust Fund with the actual balances then credited to the accounts of other states, both in terms of the amount of monies so credited and in terms of such monies as a percentage of total wages paid. If the commissioner's proposal of an adequate and proper average balance for the ensuing calendar year exceeds the commissioner's statement of the projected actual average balance for such year, then the report shall in addition include recommendations for such legislative actions as the commissioner deems appropriate to ensure that an adequate and proper average balance is maintained in favor of the commonwealth during such year, provided, that recommendations for legislative action, if any, shall be accompanied by drafts of legislation necessary to carry such recommendations into effect. On or before the fifteenth day of every month of the calendar year next following the submission of the report required by the first sentence hereof, the commissioner is hereby further authorized and directed to file with the chairman of said committees an updated report detailing the most recently available statement of the actual balance then credited to the commonwealth's account in the Unemployment Insurance Trust Fund together with a revised statement of the actual balance then projected to be credited to the commonwealth's account during such year.

M.G.L. c. 151A, § 14K Federal Loan Interest Fund

c. 151A, § 14K. Federal Loan Interest Fund Section 14K. There is hereby established a separate fund to be known as the Federal Loan Interest Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. Said fund shall consist of all amounts received under section 14J1/2, which shall be credited to such fund, except as otherwise provided in said section 14J1/2 and any other monies authorized by law to be credited to said fund. Money credited to the fund shall be used only for the payment of interest required to be paid under section 1202(b) of the federal Social Security Act. The monies in said fund shall be continuously available to the commissioner for the payment of said interest without further appropriation and shall not lapse at any time or be transferred to any other fund or account except as provided in this section. On September 30 of each calendar year, the commissioner shall transfer from the fund to the Unemployment Compensation Fund any amounts deposited therein pursuant to said section 14J1/2 prior to the immediately preceding 36-month period which have not been expended for the payment of interest. The commissioner shall credit such amounts transferred to the solvency account pursuant to paragraph (1) of subsection (e) of section 14 as of October 1 of said calendar year.

M.G.L. c. 151A, § 14L Work force training contribution paid by employers

c. 151A, § 14L. Work force training contribution paid by employers Section 14L. (a) Each employer liable to pay a contribution under subsection (i) of section 14 shall also pay, in the same manner and at the same times as the commissioner prescribes for the contribution required by said section 14, a workforce training contribution of 0.056 per cent of so much of its wages as are subject to contributions pursuant to clause (4) of subsection (a) of said section 14. To the extent consistent with federal law, the commissioner shall adjust the rate of said contribution so that the total amount of said contributions in a year substantially equals $22,000,000, and shall adjust to the same extent the rate of the contribution required by section 14. The commissioner shall deposit the proceeds of said workforce training contributions in the Workforce Training Fund, established by section 2RR of chapter 29. (b) Except where inconsistent with the provisions of this section, the terms and conditions of this chapter that apply to the payment of and the collection of contributions shall apply to the same extent to the payment of and the collection of the workforce training contribution required by this section; provided, however, that said contributions shall not be credited to the employer's account or the solvency account established pursuant to section 14, 14A or 14C. (c) Annually, not later than September 1, the director of career services shall file a report with the joint committee on labor and workforce development and the house and senate committees on ways and means concerning the collection of the workforce training contributions pursuant to subsection (a) for the calendar year ending on the preceding December 31. The report shall include, but not be limited to: (i) the amount collected in each quarter and the total amount collected for the calendar year; (ii) the total number of employers that contributed to the fund and the total number of employees employed by that group of employers; and (iii) the contribution rate, to the extent it differs from 0.056 per cent.

M.G.L. c. 151A, § 14M Benefits paid to employees of Indian tribes

c. 151A, § 14M. Benefits paid to employees of Indian tribes Section 14M. Benefits paid to employees of Indian tribes shall be financed and paid in accordance with this section. (a) The term ''employer'' shall include an Indian tribe for which service in employment as defined under this chapter is performed. (b) The term ''employment'' shall include service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act, in this section called FUTA, provided such service is excluded from ''employment'' as defined in FUTA solely by reason of section 3306(c)(7) of FUTA and is not otherwise excluded from employment under this chapter. (c) Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter. (d)(1) Indian tribes or tribal units, subdivisions, subsidiaries or business enterprises wholly owned by such Indian tribes, subject to this chapter shall pay contributions under the same terms and conditions as employers subject to section 14, unless they elect to pay into the Unemployment Compensation Fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe. (2) Indian tribes electing to make payments in lieu of contributions shall make such election in the same manner and under the same conditions as provided in section 14A pertaining to nonprofit organizations subject to this chapter. Indian tribes shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units or by combinations of individual tribal units. (3) Indian tribes or tribal units shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions. (4) At the discretion of the commissioner, an Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions shall be required within 30 days after the effective date of its election to: (i) execute and file with the commissioner a surety bond approved by the commissioner; or (ii) deposit with the commissioner money or securities on the same basis as other employers with the same election option. (e)(1)(i) Failure of the Indian tribe or tribal unit to make required payments, including assessments of interest and penalty, within 90 days of receipt of the bill, shall cause the Indian tribe to lose the option to make payments in lieu of contributions, as described in subsection (d), for the following calendar year unless payment in full is received on or before December 31. (ii) An Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment, as described in subparagraph (i), shall have the option reinstated as of the next calendar year if, after a period of 1 year, all contributions have been timely made and no contributions, payments in lieu of contributions, penalties or interest remain outstanding. (iii) The commissioner shall notify the United States Internal Revenue Service and the United States Department of Labor of any determinations made under subparagraphs (i) and (ii). (f) The commissioner shall notify annually those Indian tribes or their tribal units who fail to make the required payments, including assessments of interest and penalties, that failure to make full payment by December 31 shall cause the Indian tribe: (1) to be liable for taxes under the Federal Unemployment Tax Act; and (2) to lose the option to make payments in lieu of contributions. (g) Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the Federal government shall be financed in their entirety by the Indian tribe.

M.G.L. c. 151A, § 14N Assignment of contribution rates and transfer of accounts

c. 151A, § 14N. Assignment of contribution rates and transfer of accounts Section 14N. Notwithstanding any other provision of this chapter, the following shall apply regarding the assignment of contribution rates and transfer of accounts: (a) If an employer transfers its trade or business, or a portion thereof, to another employer or employing unit and, at the time of the transfer, there is substantially common ownership, management or control of the transferor and transferee, then the account of the transferor shall be transferred to the transferee. The contribution rates of the transferor and transferee shall be recalculated in accordance with subsection (c) and made effective immediately upon the date of transfer of trade or business. The transfer of some or all of such employer's workforce to another employer or employing unit shall be considered a transfer of trade of business when, as the result of the transfer, the transferring employer no longer performs that portion of the trade or business with respect to the transferred workforce, and the trade or business is performed by the employer to whom the workforce is transferred. (b)(1) The commissioner shall not transfer to the transferee the account of the transferor where the commissioner has determined that the transferee, which was not a subject employer at the time of the transfer, acquired the transferor's business primarily for the purpose of obtaining a lower rate of contributions. In those situations, the commissioner shall assign the transferee the applicable employer rate under section 14. (2) A transferee may be considered to have acquired the business, or a portion thereof, primarily for the purpose of obtaining a lower rate of contributions if the contribution rate of the transferred business or of the transferred portion of the business was lower than the contribution rate of the transferee, unless the transferee shows to the satisfaction of the commissioner that the transfer did not take place primarily for the purpose of lowering the contribution rate. (3) In determining whether the transferee acquired the business primarily for the purpose of obtaining a lower rate of contributions, the commissioner may consider factors as whether the transferee continued the business enterprise of the acquired business, how long the business enterprise was continued and whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted before the acquisition. (c)(1) For the calendar year in which a transfer of the entire business of the transferor occurs, the contribution rate of the transferee shall be determined by combining the account balance of the transferor and transferee as of the immediately preceding September 30 and recomputing the contribution rate in accordance with section 14. (2) For the calendar year in which a transfer of a portion of the business of the transferor occurs, the contribution rates of the transferor and transferee shall be determined as follows: (i) the commissioner shall remove from the transferor's account balance that portion of the transferor's account balance associated with the transfer of the business to the transferee as provided by paragraph (3); and (ii) the commissioner shall charge or credit to, whichever is appropriate, the transferee's account balance that portion of the transferor's account balance associated with the transfer of the business to the transferee as provided in paragraph (3). The commissioner shall recompute the transferor's and transferee's account balance and contribution rates as of the immediately preceding September 30 in accordance with section 14. The contribution rates shall be effective upon the date of the transfer of the portion of the business. (3) The commissioner shall determine that portion of the transferor's account balance associated with the transfer of the business to the transferee by adding together the taxable wages reported for that portion of the business function transferred, whether or not the employees were actually transferred, for the last 4 completed quarters immediately preceding the quarter in which the transfer occurs and dividing that result by the total taxable wages reported by the transferor for the same time period. The commissioner shall multiply the transferor's account balance as of the immediately preceding September 30 by the result obtained above to determine that portion of the transferor's account balance associated with the transfer of the business to the transferee. If the transferor has been subject to the provisions of this chapter for fewer than 4 completed quarters, the commissioner shall use the taxable wage data for all completed quarters in making the above calculations. (d) If 2 or more employing units or portions thereof consolidate to form a new employing unit and there exists common ownership, management or control among some or all of the consolidated employing units, the contribution rate shall be determined by combining the account balance of the consolidated employing units as of the immediately preceding September 30 and recomputing the contribution rate in accordance with section 14. The recomputed contribution rate shall be effective as of the date of consolidation. (e) If an employer transfers its trade or business, or a portion thereof, to an employing unit which has been suspended from filing requirements under this chapter within the 2 year period before the transfer and, at the time of the transfer, there is substantially common ownership, management or control of the transferor and transferee, the account of the transferee shall be revived and combined with the account of the transferor as of the immediately preceding September 30. The contribution rates of the transferor and transferee shall be recalculated in accordance with subsection (c) and made effective immediately upon the date of transfer of the trade or business. (f) Where the entire business of the transferor has been transferred to the transferee and, at the time of the transfer, there is substantially common ownership, management or control of the transferor and transferee: (1) the transferee shall be liable for any amounts owed by the transferor to the fund at the time of the transfer and (2) the account taken over by the transferee shall remain liable with respect to accrued benefits and related rights based on employment in the transferred business, and all such employment shall be considered employment performed for such transferee. (g)(1) If a person knowingly violates or attempts to violate subsections (a) or (b) or any other provision of this chapter related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation or attempted violation of the provision, or the person should have known that the advice would have resulted in a violation or attempted violation of the provisions, the person shall be subject to the following civil penalties: (i) The commissioner shall assess the transferor and transferee a penalty equal to 4 per cent of the taxable wages of the entity for the last 4 completed calendar quarters immediately before the transfer; provided, that if either the transferor or transferee or both has been subject to this chapter fewer than 4 completed calendar quarters, the penalty shall equal 4 per cent of the taxable wages of such entity for all quarters in which the transferor or transferee was subject to this chapter; provided further, that if the transferee was not subject to this chapter before the transfer, the penalty for the transferee shall be based on the proportion of the transferor's taxable wages associated with the transferred portion of the business for the last 4 completed calendar quarters. (ii) The commissioner shall assess a penalty equal to the amount of the penalty assessed against the employing unit against a person who provided advice in a way that resulted in violation or attempted violation of either subsection (a) or (b); but for a second offense or for a failure to pay the assessed penalty within 90 days from the date the penalty notice was issued, the commissioner may bar the person from representing any employing unit in any matters under this chapter and report the person to the applicable licensing authority. For the purpose of this clause, any penalty issued by any other state unemployment compensation agency against the person for providing the advice shall be treated as if it had been issued by the department. (iii) In no case will the penalty assessed in accordance with clauses (i) or (ii) be less than $2500. (2) For the purposes of this subsection, the term ''knowingly'' means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibitions involved and the term '' violates or attempts to violate'' includes, but is not limited to, intent to evade, misrepresentation, willful nondisclosure and failure or refusal to furnish reports or requested information. (3) In addition to the penalty imposed by this subsection, any person violating this section shall be subject to the penalties provided in section 47. (4) The commissioner shall deposit all penalties assessed and collected under paragraph (1) into a ''Fraud Penalty Fund'' established by section 14O. (h) This section shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor. (i) The commissioner shall establish procedures to identify the transfer or acquisition of a business for purposes of this section and may issue regulations necessary to carry out the purposes of this section. (j) Except where inconsistent with the provisions of this section, the provisions of this chapter, including any authorized collection activities, and the rules and regulations adopted under this chapter, shall apply to this section. (k) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:— ''Any other provision of this chapter related to determining the assignment of a contribution rate'' includes, but not limited to, payrolling. ''Business'', a trade or business or part thereof. ''Common ownership, management or control'', at the time of transaction, the following: (1) ''Common ownership of corporations'' means that a stockholder or other person or business entity owned or exercised the power of ownership, directly, indirectly or through 1 or more other persons, in law or in fact, over 25 per cent or more of any voting securities of both the transferring employer and the transferee. (2) ''Common management or control of corporations'' means a chief executive officer, chief financial officer, or any other person holding similar authority for the transferring employer, served as, or had a continuing family relationship with, a chief executive officer, chief financial officer or person holding similar authority for the transferee employer. (3) ''Common ownership, management or control of partnerships, limited partnerships or joint ventures'', means that 1 person, corporation or other legal entity which served as a managing partner, or held or exercised the power of a managing partner, directly or through an intermediary, in law or in fact, whether in a partnership or limited partnership, or served as a member of a joint venture in the transferring employer also served as a managing partner or held or exercised the power of a managing partner, directly or through an intermediary, in law or in fact, whether in a partnership or limited partnership, or served as a member of a joint venture in the transferee employer. (4) ''Common ownership, management or control of trusts'', one person, corporation or other legal entity which served as a trustee or which exercised the powers of a trustee, directly or through an intermediary, in law or in fact, of the transferring employer trust, or was a beneficiary of the transferring employer trust, also served as a trustee or exercised the powers of a trustee, directly or through an intermediary, in law or in fact, of the transferee trust, or was a beneficiary of the transferee trust. (5) ''Common ownership, management or control of limited liability corporations'' one person, corporation or other legal entity which served as an owner or member of a transferring employer limited liability corporation, or which exercised the power of an owner or member of a transferring employer limited liability corporation, directly or through an intermediary, in law or in fact, also served as an owner or member, directly or through an intermediary, in law or in fact, of the transferee employer limited liability corporation. (6) ''Common ownership, management or control of sole proprietorships'', the sole proprietor, or a family member of the sole proprietor, of the transferring employer served as the sole proprietor of the transferee, or was a family member of the sole proprietor of the transferring employer. (7) ''Common ownership, management or control involving a transaction between business entities of different forms'', the ownership, management or control of the transferring employer met the criteria described in paragraph (1), (2), (3), (4), (5) or (6) and the ownership, management or control of the transferee met the criteria described in 1 of the other paragraphs. ''Family member'', a member of a nuclear or extended family, whether by birth or adoption, including, but not limited to, a spouse, parent, child, sister, brother, sister-in-law, brother-in-law, aunt, uncle, niece, nephew, and first cousin. ''Payrolling'', the practice where 1 employer reports its payroll under another employer's account. ''Person'', the meaning given the term by section 7701(a)(1) of the Internal Revenue Code of 1986. ''Taxable wages'', that part of the payroll on which the employing unit is required to make contributions. ''Time of the transaction'', any time within the 12 months preceding the date of the completion of the transaction.

M.G.L. c. 151A, § 14O Fraud Penalty Fund

c. 151A, § 14O. Fraud Penalty Fund Section 14O. There shall be a separate fund to be known as the Fraud Penalty Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. The fund shall consist of all amounts received under section 14N which shall be credited to the fund and any other monies authorized by law to be credited to the fund, including interest earned in the fund. Money in the fund shall be used only to support the department's activities related to detection, prevention and administration of employer fraud provisions of this chapter. The monies in the fund shall be continuously available to the commissioner for those purposes and shall not lapse at any time or be transferred to any other fund or account.

M.G.L. c. 151A, § 14P Registration of employers; reporting of employee information

c. 151A, § 14P. Registration of employers; reporting of employee information Section 14P. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings: (1) ''Director'', the director of the division of unemployment assistance. (2) ''Division'', the division of unemployment assistance. (3) ''Employee'', any individual employed by an employer subject either to this chapter or to chapter sixty-two B. (4) ''Employer'', any employing unit subject either to this chapter or to chapter sixty-two B. (b) All employers who are or become either subject to the provisions of this chapter or subject to the provisions of chapter sixty-two B shall register with the division in the time, form and manner as may be prescribed by the director. (c) Beginning with the calendar quarter ending December 31, 2009, every employer as defined in this section shall, for each calendar quarter, submit in the time, form and manner as may be prescribed by the director a report containing, but not limited to, the following information for each employee: name, social security number, wages paid as defined in section 1(s) of this chapter, hours worked, total amount of taxes withheld under the provision of chapter sixty-two B and the amount of wages as defined in section 1 of chapter sixty-two B upon which the withholding was based, the identification number assigned the employer by the division, the corresponding federal employer identification number and the identification number such employer is required to include on a withholding tax return filed pursuant to chapter sixty-two B. The report also shall include the count of all employees as defined in section 1(h) of this chapter who worked during or received wages as defined in section 1(s) of this chapter for the pay period which includes the twelfth day of each month of the applicable quarter. The report shall be submitted quarterly according to a schedule prescribed by the director. The report shall be deemed submitted when received by the division. (d) The director may require by regulation an employer to submit the report specified in subsection (c) using a form and means of electronic transmittal as prescribed by the director. The regulation may include penalties for failure to comply with the filing requirements. (e) If an employer fails to file any report or form required by this section or section 14G of this chapter within fifteen days from the date on which the director has mailed to such employer a demand for such report or form, the director may assess upon such employer a penalty as follows: The director shall determine the applicable workforce size by taking an average of the monthly employment count reported by the employer as required by subsection (c) for the most recent quarter; provided that, if the employer has not filed any reports required by subsection (c), the director may determine the applicable workforce size from any available information. Each such failure to file shall constitute a separate and distinct offense. (f) The director shall provide information secured under this section to the commissioner of the department of revenue pursuant to an interagency agreement between the division and the department of revenue. The commissioner of the department of revenue may provide such information pursuant to an interagency agreement with other governmental entities as specified in chapter sixty-two E or as otherwise provided by statute. The director is authorized to provide information secured under this section to other entities pursuant to an agreement which is consistent with the provision of 20 CFR Pt 603. (g) Information secured pursuant to this section may be used as part of the Wage Record Interchange System established and implemented to carry out the provisions of the Workforce Investment Act of 1998. (h) Except where inconsistent with the provisions of this section, the provisions of this chapter, including the rules and regulations adopted under this chapter, shall apply to the requirements of this section. (i) The director shall promulgate regulations necessary to implement this section.

M.G.L. c. 151A, § 14Q Collection of unemployment compensation debt by offset of federal tax refund payments through treasury offset program

c. 151A, § 14Q. Collection of unemployment compensation debt by offset of federal tax refund payments through treasury offset program Section 14Q. The commissioner may enter into an agreement with the Secretary of the Department of Treasury, pursuant to 26 U.S.C. section 6402(f) and 31 CFR section 285.8, to transmit valid, unpaid, and overdue unemployment compensation debts to the Financial Management Service, a bureau of the United States Department of the Treasury, for collection by offset of federal tax refund payments through the treasury offset program. If the commissioner chooses to participate in the treasury offset program to recover unemployment compensation debt, the commissioner shall adhere to all rules, policies, and guidance as required by the United States Department of the Treasury and the United States Department of Labor in implementing and administering the program. The commissioner may promulgate such regulations as needed to implement this section.

M.G.L. c. 151A, § 15 Failure of employer to pay required amounts when due; recovery of erroneous payments; assessments; enforcement; collection pursuant to treasury offset program

c. 151A, § 15. Failure of employer to pay required amounts when due; recovery of erroneous payments; assessments; enforcement; collection pursuant to treasury offset program Section 15. (a) If any employer fails to pay when due any amount required of such employer under this chapter, such overdue amount shall carry interest at the rate of eight per cent per annum from the due date until paid. With respect to the calendar year beginning January first, nineteen hundred and eighty-three, if any employer fails to pay when due any amount required of such employer under this chapter, such overdue amount shall carry interest at the rate of twelve per cent per annum. With respect to the calendar years beginning after December thirty-first, nineteen hundred and eighty-three, if any employer fails to pay when due any amount required of such employer under this chapter, such overdue amount shall carry interest at the rate of twelve per cent per annum or such adjusted rate as is established under section thirty-two of chapter sixty-two C in effect for the calendar year, whichever is the greater. With respect to the calendar years beginning after December thirty-first, nineteen hundred and eighty-eight, if any employer fails to pay when due any amount required of such employer under this chapter, such overdue amount shall carry interest at the rate of twelve percent per annum or such adjusted rate as is established under section thirty-two of chapter sixty-two C in effect for the calendar year, whichever is the greater. The commissioner may assess upon such employer in lieu of such interest a penalty of five dollars a day for one or more days, but not exceeding the number of days during which such employer is in default. Notwithstanding section 47, if an employer or an officer or agent of an employer knowingly fails or refuses to pay any contribution, payment in lieu of contribution or interest charge or attempts in any manner to evade or defeat any contribution or payment in lieu of contribution or who knowingly makes a false statement or misrepresents the employment status of an individual under his employ to avoid or reduce any contribution, he shall be punished by a fine equal to the total amount of contributions owed, including any interest, in addition to a penalty equal to the total amount that the individual fraudulently collected during the total period in which such individual was under his employ. (b) The commissioner may collect such overdue amounts, together with such interest or penalty, in a civil action or by petition for entry of judgment in the name of the commonwealth commenced within six years from January thirty-first next succeeding the last day of the calendar year in which wages were paid or within six years from January thirty-first next succeeding the last day of the calendar year in which the employer filed the contribution reports required under this chapter, whichever is the greater. Notwithstanding the provisions of this subsection, if the commissioner believes that the collection of contributions, interest or penalty will be jeopardized by delay, he may in his discretion commence a civil action to collect such amounts at any time prior to January thirty-first next succeeding the last day of the calendar year in which wages were paid, without regard to the date on which such contributions are due. If an employer has failed to give notice to the commissioner of the fact, not otherwise determined, that he believes he is subject to the provisions of this chapter and to request a determination of his liability, or if an employer has failed to file the wage and contribution reports required of him under this chapter showing the amounts of such wages and the contribution due thereon, or has filed false reports as to the amounts of such wages with intent to defraud, then the provisions of this subsection shall not apply and the commissioner may bring a civil action at any time for all periods, without regard to the year in which wages were paid. Actions brought under this subsection shall be given precedence over other civil cases except petitions for review arising under section forty-two. (c) In any case based upon a return by an employer, in addition to any other remedy provided by law, the commissioner may file in the district court within the judicial district of which the employer hereinafter referred to lives or has or had a usual place of business a petition for entry of judgment against an employer in default in any payment of contributions, interest or penalties assessed in lieu thereof provided by this chapter. At least twenty days prior to filing such petition the commissioner shall send by registered or certified mail, return receipt requested, to such employer a written notice, addressed to him at his last known residence or place of business. Such notice shall state (1) the name and address of such employer, (2) the amount for which the commissioner alleges he is in default in the payment of contributions, interest, or penalties, as the case may be, and to what date, (3) the name and location of the district court in which such petition will be filed and the date on or before which said petition will be filed, (4) that the commissioner has complied with all the provisions of this chapter in relation to the computation and levy of said contributions, interest, or penalty, as the case may be, and (5) that judgment will be entered against such employer by said court for the total amount alleged in said notice, with interest, unless said employer within twenty days after the latest date specified under clause (3) brings an assignment of error in said proceeding, stating specifically sufficient reasons why such judgment should not be entered, and within five days of bringing such assignment of error serves a copy of said assignment of error upon the commissioner by registered or certified mail. A general denial of the allegations of the commissioner's position shall not constitute a sufficient assignment of error, and the employer shall not avail himself of any defense in matters of fact which he had adequate opportunity to present to the commissioner. The commissioner's petition, when filed in the district court, shall be accompanied by a copy of the notice mailed by the commissioner to the employer and the registered or certified mail return receipt received in reply thereto. The return receipt or undelivered copy of the commissioner's written notice as the case may be, shall be sufficient service upon such employer. If no sufficient assignment of error is brought by the employer within the time above specified, he shall be defaulted and judgment shall be entered against him for the amount alleged due in the petition, with interest from the date to which interest was computed in said petition and execution issued therefor as in other civil actions. If a sufficient assignment of error is seasonably brought by the employer and a copy thereof is properly served the case shall be ripe for hearing, and the employer shall place the case on the trial list within twenty-five days of the filing of said assignment of error and shall promptly give notice thereof by registered or certified mail to the commissioner. If such employer fails to comply with any of the obligations imposed upon him by the provisions of law relative to petitions for entry of judgment provided for under this subsection, he shall be defaulted and judgment for the commissioner shall be entered by the clerk under the general rules of court as to judgments on default. At the hearing on the assignment of error, the court shall inquire only whether the commissioner acted within his jurisdiction and whether his action was founded on evidence and free from any error of law affecting substantial rights. If the defense raised by the employer is not meritorious, the court may impose additional costs against the employer. The petition and the assignment of error may, upon motion, be amended by leave of the court. (d) The employer may, prior to said return day, pay the amount specified in such notice and shall thereupon have the right to file, within ninety days of said payment, a claim against the department for all or part of such amount and to recover so much thereof as may have been erroneously assessed or paid, such claim to be brought and prosecuted in the district court within the judicial district of which is located the principal place of business of the employer, or if his principal place of business is not located in the commonwealth, in the municipal court of the city of Boston. If the employer prevails the administrative justice for the Boston municipal court department, or the presiding justice of the district court, as the case may be, shall certify to the commissioner the amount found to have been erroneously assessed or paid and the said amount shall be repaid from the clearing account. No interest or costs shall be taxed against the commonwealth. (e) In lieu of the procedures provided by subsections (b), (c), and (d) for collecting unpaid and overdue contributions, payments in lieu of contributions, interest or penalties the commissioner may assess such contributions, payments in lieu of contributions, interest or penalties against the employer, certify the amount of such unpaid and overdue contributions, payments in lieu of contributions, interest or penalties, and give the employer written notice of the certified assessment by serving a copy thereof either personally or by registered mail directed to the employer's last known address in the commonwealth or, if he has none in the commonwealth, in any state. (1) The assessment shall be based upon the reports required to be filed by the employer under the provisions of this chapter, except that the commissioner may determine the amount of unpaid and overdue contributions, payments in lieu of contributions, interest or penalties due from such employer on the basis of such information as he may be able to obtain when the employer has failed to file any such report or, if he has filed such report, it is incorrect or insufficient, or if the employer is not required to file such report from such information available to the commissioner. (2) The notice shall be served or mailed to the employer at any time within the period provided for the commencement of a civil action by subsection (b). (3) The assessment shall be final unless the employer files a petition for reassessment with the commissioner within ten days following the date of personal service or mailing of the notice. A petition for reassessment shall set forth specifically and in detail the reasons why the employer claims the assessment is erroneous. (4) The employer shall be given a reasonable opportunity for a fair hearing on his petition for reassessment before the commissioner or his representative, unless such petition is either withdrawn by the employer or is allowed by the commissioner. After such hearing, the commissioner or his representative shall promptly notify the employer of the decision upon the petition together with the reasons therefor. This decision shall be final unless the employer files an application for further review with the board of review within ten days following the date of mailing of the decision to the employer. An application by the employer for further review by the board shall set forth specifically and in detail the reasons why the employer claims the decision is erroneous. (5) The board may allow or deny an application for further review. If the application is denied, the decision of the commissioner or his representative shall be deemed to be the decision of the board. If the application is allowed, the board may, on the basis of the evidence previously submitted in such case and any additional evidence which it may take or direct the commissioner to take, affirm, modify, reverse or set aside the decision of the commissioner or his representative. The board shall promptly notify the employer of its decision and the reasons therefor. This decision shall be final unless the employer obtains judicial review of such decision by filing, within twenty days of the date of personal service or mailing of such decision, a petition for review thereof in accordance with the applicable provisions of section twelve. (6) If an assessment, or any administrative decision upon review thereof has become final and the contributions, payments in lieu of contributions, interest or penalties thereby assessed remain unpaid, the commissioner may file with the clerk of the municipal court department of the city of Boston or in the district court department in the judicial district where the employer has his principal place of business or any other judicial district in which the employer has real or personal property, or with all of them, a certificate or a copy thereof under the commissioner's official seal, stating: the name and address of the employer, the amount of contributions, payments in lieu of contributions, interest or penalties assessed and in default, and that the time in which administrative or judicial review is permitted pursuant to this section has expired without an appeal having been taken, and thereupon such clerk shall enter into the judgment records of the court the name of the employer mentioned in the certificate, the amount of such contributions, payments in lieu of contributions, interest or penalties assessed and in default, and the date such certificate is filed. Execution shall be issuable at the request of the commissioner, the commissioner's agent or attorney, in the same manner as a duly entered judgment of the court. No recording fee shall be paid by the commissioner for the filing of a certificate, no exemption shall be allowed from the levy of an execution and no indemnifying bond shall be required by the sheriff or other officer before making a levy. (7) Any certificate or copy thereof which the commissioner has filed with the clerk of courts pursuant to paragraph (6) may include in the amount shown on such certificate or copy a penalty of fifty dollars which penalty shall be included in any judgment rendered pursuant to said paragraph (6). (f) If an assessment, or any administrative decision upon review thereof, has become final and the contributions, payments in lieu of contributions, interest or penalties thereby assessed remain unpaid, the director may refer the unpaid and overdue amount to the Secretary of the United States Department of Treasury for collection pursuant of 26 U.S.C. section 6402(f), the treasury offset program; provided, that all procedures for notice and opportunity to present evidence as required by 31 CFR section 285.8 have been followed.

M.G.L. c. 151A, § 15A Collection of payments; levy upon depositary accounts; liability of depositaries

c. 151A, § 15A. Collection of payments; levy upon depositary accounts; liability of depositaries Section 15A. In addition to and as an alternative to any other remedy provided by this chapter, and provided that a judgment under any provision of section fifteen has been obtained, the commissioner may utilize for the collection of payments due the division the remedy provided in this section. (a) If any employer fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment has been mailed to such employer, the commissioner may levy upon the account of such employer being maintained by any bank or other depositary in the commonwealth. Upon such levy the bank or depositary shall surrender the proceeds in the account, or discharge such obligation on behalf of the employer, to the commissioner or the commissioner's agent, except such part of the account that is, at the time of such demand, subject to an attachment or execution under any judicial process. The notice of levy may be served on the bank or depositary by any designated agent of the commissioner with a copy of said notice being mailed to the employer. The notice of levy shall remain in effect for six months from the date of service of the notice on the bank or depositary or until the liability out of which such levy arose is satisfied, whichever comes first. (b) Any bank or other depositary which fails or refuses to surrender the proceeds of such account subject to levy shall be liable in a sum equal to the value of the collection of which such levy has been made, together with costs and interests on such sum at the rate specified in section fifteen from the date of such levy. Any amount, other than costs, recovered under this section shall be credited against the liability for the collection of which such levy was made. (c) If any employer fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment has been mailed to such employer, the commissioner or the commissioner's agent may file a notice of levy with any agency or instrumentality of the commonwealth or with any political subdivision of the commonwealth, with a copy of said notice being mailed to the employer and when so filed the levy shall be an attachment upon any payment due the employer from said agency, instrumentality or political subdivision. Upon filing of the notice of levy said agency, instrumentality or political subdivision shall forward to the commissioner or the commissioner's agent any payment owed the employer until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The notice of levy shall lapse if not satisfied within six months from the date of service of the notice on the agency, instrumentality or political subdivision. (d) Compliance with the levy shall discharge the bank, depository, agency, instrumentality or political subdivision from any obligation or liability to the delinquent employer with respect to the proceeds or payments surrendered.

M.G.L. c. 151A, § 15B Holder of licenses to sell alcoholic beverages; failure to pay amount owed; suspension of license

c. 151A, § 15B. Holder of licenses to sell alcoholic beverages; failure to pay amount owed; suspension of license Section 15B. If any employer is the holder of a license to sell alcoholic beverages and fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment obtained pursuant to section fifteen was mailed to such employer, the commissioner or the commissioner's agent may notify the commissioner of the alcoholic beverages control commission of such failure to pay. Upon the written request of the commissioner or commissioner's agent, and after a hearing and notice to the licensee as required under any applicable provision of law, the commissioner of the alcoholic beverages control commission shall suspend the license to sell alcoholic beverages of such licensee until written notice from the commissioner or the commissioner's agent has been received that the amount owed has been paid or that the licensee has entered into a payment agreement acceptable to the commissioner.

M.G.L. c. 151A, § 16 Liens of judgments and overdue contributions; recording and filing of notice; actions to enforce liens

c. 151A, § 16. Liens of judgments and overdue contributions; recording and filing of notice; actions to enforce liens Section 16. Judgments obtained under any provision of section fifteen and overdue contributions or payments in lieu of contributions, with interest thereon or penalties assessed in lieu of interest thereof, shall until collected be a lien upon the entire interest of the employer, legal or equitable, in any property, real or personal, tangible or intangible, subordinate, however, to claims for unpaid wages and prior recorded liens; provided, however, that no lien created by this section shall be valid against a subsequent purchaser or mortgagee in good faith and for value of real or personal property from or of such employer, or against a subsequent attaching creditor, unless with respect to real estate of the employer, a notice of such lien is recorded in the registry of deeds for the county where such real estate is located; and provided, further, with respect to personal property of the employer said notice is recorded with the clerk of the city or town where such personal property is located. The notice of lien shall be filed within ten years from January thirty-first next succeeding the last day of the calendar year in which wages were paid or within three years from the date the judgment was entered, whichever is later, and shall state the name and address of the employer, and the total amount then unpaid of the aforesaid overdue contributions, or payments in lieu of contributions, and interest thereon or penalties assessed in lieu of interest thereof, or of said judgment. A lien which results from a judgment shall terminate not later than twenty years from the date it was created. All other liens shall terminate not later than ten years from January thirty-first next succeeding the last day of the calendar year in which wages were paid. In any case where there has been a refusal or neglect to pay any amount owed by the employer under this chapter, the commissioner, in addition to other modes of relief, may cause a civil action to be filed in a district or superior court department of the commonwealth in which the employer has real or personal property or in the municipal court department of the city of Boston or in the superior court department of Suffolk county to enforce a lien created by this section or to subject any property of whatever nature of the employer, or in which it has any rights, title or interest, to the payment of the amount owed the division by the employer. No recording fee shall be paid by the commissioner for filing a notice of lien under this section.

M.G.L. c. 151A, § 17 Priority of claims

c. 151A, § 17. Priority of claims Section 17. Contributions, payments in lieu of contributions and interest or penalties thereon shall have priority over all other claims against an employer, except wage claims.

M.G.L. c. 151A, § 18 Adjustment, credit or refund of overpayments; adjustment or additional payment for insufficient contributions; interest

c. 151A, § 18. Adjustment, credit or refund of overpayments; adjustment or additional payment for insufficient contributions; interest Section 18. If not later than three years after the date of payment of any amount as contributions, payments in lieu of contributions, interest, penalty, or fine, an employer who has made such payment shall make application for an adjustment thereof in connection with subsequent contribution, interest, penalty, or fine payments, or for a credit thereof in connection with payments in lieu of contributions, interest, penalty, or fine payments or for a refund thereof because such adjustment or credit cannot be made, and if the commissioner shall determine that payment of such contributions, payments in lieu of contributions, interest, penalty or fine was erroneous, the commissioner shall allow such employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contribution, interest, penalty, or fine payment by such employer, or shall credit the employer's account with the amount erroneously paid, or if such adjustment or credit cannot be made, the commissioner shall refund from the Unemployment Compensation Fund or from the clearing account in the Unemployment Compensation Fund or from the contingent fund, as provided in sections eighteen and fifty-eight A, without interest, the amounts erroneously paid; provided that the commissioner shall not allow any adjustment in connection with subsequent contributions, for amounts of interest, penalty, or fine collected subsequent to July first, nineteen hundred and sixty-six, nor shall he refund any such payment from the Unemployment Compensation Fund. For like cause, within the same period, and subject to the same conditions, adjustment, credit, or refund from the Unemployment Compensation Fund, the clearing account in said fund or from the contingent fund, as appropriate, may be so made on the commissioner's own initiative. Refunds of contributions, interest, penalties or fines pursuant to subsection (e) of section six shall be refunded by the commissioner in accordance with the provisions of said section, without application. Within nine months after the receipt by the applicant of written notice from the commissioner that he has denied an application for a readjustment, credit or a refund of any contribution, of payment in lieu of contribution, in whole or in part, which application has been filed by an applicant who has paid a contribution or payment in lieu of contribution under this chapter, such applicant, in addition to any other remedy which the applicant may have, may bring a civil action against the commissioner to recover the whole or any part of such contribution or payment in lieu of contribution. Such action may be brought in the district court department in the judicial district of which, or in the superior court department for the county in which, the employer lives or has its principal place of business, or in the municipal court of the city of Boston. In case the court shall find that the whole or any part of such contribution or payment in lieu of contribution was excessive or has been collected or imposed incorrectly or unlawfully the court shall enter judgment accordingly in favor of the applicant and against the commissioner but to be repaid out of the clearing account, and such judgment without interest shall be so paid. No applicant shall be entitled to the remedy provided in this paragraph upon any issue which has been raised in a proceeding brought under any provision of subsection (d) of section fifteen. If, within three years after any contribution or payment in lieu of contribution has been paid, the commissioner shall determine that an employer has paid insufficient contributions, payments in lieu of contributions, interest thereon or penalty assessed in lieu thereof, the commissioner shall require such employer to make an adjustment thereof, with interest, in connection with a subsequent or additional payment, or shall so charge the employer's account as appropriate.

M.G.L. c. 151A, § 19 Final payment to foreign corporations or non-residents; certificate

c. 151A, § 19. Final payment to foreign corporations or non-residents; certificate Section 19. No final payment shall be made by the commonwealth, or by any agency or instrumentality thereof, or by any city, town or county to a foreign corporation or to a non-resident having no usual place of business within the commonwealth for or on account of services performed within the commonwealth except upon certificate filed by the commissioner with the state comptroller, county, city or town treasurer, or appropriate disbursing official of any other political sub-division of the commonwealth, that the foreign corporation or non-resident is subject to the provisions of this chapter and has paid or made arrangements satisfactory to the commissioner for payment of contributions due thereunder, or that the commissioner has determined upon evidence satisfactory to him that said services performed within this commonwealth are not employment under the provisions of this chapter.

M.G.L. c. 151A, § 19A Application for or renewal of license to conduct profession or business; certification of compliance with contribution laws; renewal or extension of certain contracts; false certifications

c. 151A, § 19A. Application for or renewal of license to conduct profession or business; certification of compliance with contribution laws; renewal or extension of certain contracts; false certifications Section 19A. (a) Any employer applying to any agency or instrumentality of the commonwealth for a right or license to conduct a profession, trade or business, or for the renewal of such right or license, shall certify upon such application, under penalties of perjury that said employer has complied with all laws of the commonwealth relating to contributions and payments in lieu of contributions. Such rights or licenses shall not be issued or renewed unless such certification is made. (b) No contract or other agreement for the purpose of providing goods, services or physical space to any agency or instrumentality of the commonwealth shall be entered into, renewed or extended with any employer unless such employer certifies in writing, under penalties of perjury, that said employer has complied with all laws of the commonwealth relating to contributions and payments in lieu of contributions. An agency or instrumentality of the commonwealth shall not enter into, renew or extend a contract or agreement with any employer to provide goods, services or physical space that has a maximum obligation or value greater than $5,000 to the agency or instrumentality or authorize any tax credit pursuant to chapter 62 or 63 in excess of $5,000 unless the employer has submitted a certificate of compliance issued by the department showing that it is current in all its obligations relating to contributions, payments in lieu of contributions and the employer medical assistance contribution established in section 189 of chapter 149. (c) Whoever certifies falsely that all laws of the commonwealth relating to contributions and payments in lieu of contributions have been complied with shall be subject to the penalty provided in section one of chapter two hundred and sixty-eight. For the purposes of this section, an employer may certify that all laws of the commonwealth relating to contributions and payments in lieu of contributions have been complied with if the employer has entered into and is complying with a repayment agreement satisfactory to the commissioner or if there is a pending adjudicatory proceeding or court action contesting the amount due. (d) All agencies and instrumentalities of the commonwealth shall provide the commissioner with such information necessary to carry out the provisions of this section. Nothing in any general or special law to the contrary shall prohibit the exchange of such information between the commissioner and the agency or instrumentality.

M.G.L. c. 151A, § 20 Compromise with employers; statement of commissioner filed

c. 151A, § 20. Compromise with employers; statement of commissioner filed Section 20. (a) The commissioner, with the approval of the state advisory council, may enter into agreements of compromise with an employer in respect to any contributions, penalties and interest due thereunder wherein it is determined by the commissioner that there exists an inability on the part of the employer to make full payment of contribution with interest or penalty thereon, and that said employer has acted in good faith in all his relations with the department, and failure to compromise may result in termination of the employer's business and in loss of employment. (b) When any compromise or agreement is made under provisions of this section, there shall be placed on file in the office of the department an opinion of the commissioner stating the reasons therefor with a statement of the amount of contribution due, the amount of interest and additional penalty imposed by the commissioner in consequence of the neglect or delinquency of the employer involved and the amount actually paid in accordance with the terms of the compromise. A copy of said opinion and statement shall be filed with the state advisory council. (c) The provisions of subsections (a) and (b) of this section shall not apply to an employer where there is an unemployment excise tax due on the same services under provisions of the Internal Revenue Code, unless said agreement of compromise shall be contingent upon an agreement or compromise substantially similar in terms having been concluded under provisions of the Internal Revenue Code as to federal unemployment taxes, and evidence satisfactory thereof to the commissioner having been placed on file in the office of the department. (d) Such agreement or compromise shall be final and conclusive except upon a showing of fraud, malfeasance or misrepresentation of a material fact.

M.G.L. c. 151A, § 20A Settlement for amount less than owed; conditions; agreements subject to attorney general review; reopening of case

c. 151A, § 20A. Settlement for amount less than owed; conditions; agreements subject to attorney general review; reopening of case Section 20A. (a) Notwithstanding any other provision of this chapter, the commissioner may accept a lesser amount than that owed by the employer in full and final settlement thereof, provided that the following conditions are met: (1) the employer has filed a petition in bankruptcy pursuant to 11 USC section 101 et seq; (2) the commissioner finds that collectibility of the amount due is doubtful; (3) the commissioner finds that the employer has not acted with intent to defraud; (4) there is a written agreement signed by the employer and the commissioner or the commissioner's representative, setting forth the reasons for the settlement and all relevant information, including, but not limited to, the name and address of the employer, the settlement amount, and the amount actually paid in accordance with the terms of the settlement. Upon request the commissioner shall make available for public inspection said written agreement; and (5) the settlement agreement is approved by the federal bankruptcy court judge assigned to the case. (b) Any settlement agreement under this section which proposes to accept an amount which is twenty thousand dollars or more less than the full amount owed by the employer or which proposes to accept an amount which is less than fifty percent of the full amount owed by the employer shall be submitted to the attorney general for review. Any such settlement proposal shall take effect twenty-one days after its receipt by the attorney general, unless the attorney general objects in writing to the settlement. In the event the attorney general objects to a settlement proposal, such settlement shall not take effect until the objection is resolved by the commissioner and attorney general. Any settlement approved under the terms of this section shall not be subject to the confidentiality provisions of section forty-six. (c) Neither the employer nor the commissioner, upon signing the settlement agreement, shall be permitted to reopen the case except by reason of (1) falsification or concealment of assets or concealment of the actual amount owed by the employer, or (2) mutual mistake of a material fact sufficient to cause a contract to be reformed or set aside. (d) Notwithstanding the provisions of section sixty-nine A, any amount owed that is not collected pursuant to the provisions of this section may be charged off by the commissioner.

M.G.L. c. 151A, § 21 Deductions from income returnable for taxation

c. 151A, § 21. Deductions from income returnable for taxation Section 21. Contributions made by employers in accordance with this chapter shall be considered ordinary and necessary expenses of the business of the employer, and deductible from gross income from professions, employments, trades or businesses returnable for taxation under chapter sixty-two, or from corporate income returnable for taxation under chapter sixty-three.

M.G.L. c. 151A, § 22 Payment of benefits in general

c. 151A, § 22. Payment of benefits in general Section 22. Benefits shall be payable from the Unemployment Compensation Fund to any individual eligible for benefits under this chapter. Such benefits shall be paid, through the employment offices operated by the commonwealth or such other agencies of the division of unemployment assistance as the Federal Social Security Board or its successor may approve, at such times and in such manner as the commissioner shall prescribe.

M.G.L. c. 151A, § 23 Payment of benefits; waiting period

c. 151A, § 23. Payment of benefits; waiting period Section 23. Benefits shall be paid to an eligible individual for no more than his weeks of unemployment subsequent to a waiting period, the duration of which shall be determined as follows: (a) An individual who is in total or partial unemployment and who registers at an employment office or other place of registration maintained by the commissioner or has otherwise given notice of his unemployment in accordance with the procedure prescribed by the commissioner shall be eligible for benefits for unemployment subsequent to a waiting period sustained with respect to the benefit year to which the claim applies, which benefit year includes the week for which he claims payment for benefits. Said waiting period shall consist of one week of total or partial unemployment. No benefits shall be paid or become payable during said waiting period; thereafter benefits shall be payable weekly and shall be paid weekly; provided, however, that whenever, in the discretion of the commissioner, the public interest would be benefited thereby, benefits may be paid on a bi-weekly basis. (b) With respect to an individual in total unemployment who has registered or given notice as required by this section the waiting period shall commence on the Sunday immediately preceding the date of registration. With respect to an individual in partial unemployment, such waiting period shall commence on the Sunday next but one preceding such registration or notice; provided, that in the case of an individual in partial unemployment the commissioner may prescribe an earlier Sunday on which such waiting period shall commence. (c) There shall not be counted towards the required waiting period of an individual any week in which he fails to comply with the requirements of this section and of section twenty-four. (d) There may be counted toward the required waiting period of an individual any week in which he receives remuneration on a subsistence basis for services rendered to a state or federal agency designed or created to relieve unemployment.

M.G.L. c. 151A, § 24 Eligibility for benefits

c. 151A, § 24. Eligibility for benefits Section 24. An individual, in order to be eligible for benefits under this chapter, shall— (a) Have been paid wages in the base period amounting to at least thirty times the weekly benefit rate; provided, however, that for the period beginning on January first, nineteen hundred and ninety-five the individual has been paid wages of at least two thousand dollars during said base period; provided, further, that said amount shall be increased annually proportionately, rounding to the nearest one hundred dollars, to any increases which have occurred during the prior calendar year in the minimum wage as set forth in section one of chapter one hundred and fifty-one; and, provided further, that any such increase shall be effective beginning on the first Sunday in January. Wages paid during the base period which had previously been used to establish a benefit year commencing prior to October third, nineteen hundred and ninety-three, may also be used to establish a benefit year commencing on or after October third, nineteen hundred and ninety-three but prior to October second, nineteen hundred and ninety-four. Notwithstanding the provisions of section thirty-eight regarding responding to a commissioner's notice, no account of an employer which pays contributions pursuant to section fourteen or section fourteen C or makes payments in lieu of contributions pursuant to section fourteen A shall be charged for any benefits paid based on base period wages used to establish entitlement under this subparagraph but shall be charged to the appropriate solvency account; provided, however, that any benefits paid based on all or any portion of such wages were charged previously to such employer's account or charged to the appropriate solvency account. (b) Be capable of, available, and actively seeking work in his usual occupation or any other occupation for which he is reasonably fitted; and (c) Have given notice of his unemployment, by registering either in a public employment office or in such other manner, and within such time or times, as the commissioner shall prescribe, and have given notice of the continuance of his unemployment and furnished information concerning any remuneration received by him during the period for which he claims benefits, in accordance with the procedures prescribed by the commissioner. An individual who is certified as attending an industrial retraining course or other vocational training course as provided under section thirty shall be deemed to be available for work under clause (b) of the first paragraph of this section. No individual shall be considered ineligible for benefits because of failure to comply with the provisions of said clause (b) if such failure is due to an illness or disability which occurs during a period of unemployment after he has filed a claim and registered for work, and has been determined to be otherwise eligible; provided, that no work which would have been considered suitable but for such illness or disability was offered to him after he became ill or disabled; provided further, that the exception granted under this paragraph shall apply to three weeks only within a benefit year.

M.G.L. c. 151A, § 24A Seasonal employment

c. 151A, § 24A. Seasonal employment Section 24A. (a) No waiting period shall be allowed and no benefits shall be paid to an individual on the basis of service performed in seasonal employment as defined by subsection (aa) of section one unless the claim is filed within the operating period of the seasonal employment. If the claim is filed outside the operating period of the seasonal employment, benefits may be paid on the basis of nonseasonal wages only. (b) An employer shall provide the commissioner with such information necessary to make a seasonal determination defined by subsection (cc) of section one. Until the commissioner makes a seasonal determination, no employer or employee may be considered seasonal. (c) Any employer notified of a seasonal determination may file an appeal regarding a seasonal determination and obtain review of the determination. Such appeal and review shall be in accordance with sections thirty-nine through forty-two, inclusive. (d) Whenever an employer is determined to be a seasonal employer, the following provisions apply: (1) The seasonal determination becomes effective the first day of the calendar quarter commencing after the date of the seasonal determination. (2) The seasonal determination does not affect any benefit rights of seasonal workers with respect to employment before the effective date of the seasonal determination. (e) If a seasonal employer, after the date of its seasonal determination, operates its business or its seasonal operation during a period or periods of 20 weeks or more in a calendar year, the employer shall be redetermined by the commissioner to have lost its seasonal status with respect to that business or operation effective at the end of the then current calendar quarter. The redetermination shall be reported in writing to the employer. An employer notified of a redetermination may file an appeal of the redetermination and obtain review of the redetermination in accordance with sections thirty-nine through forty-two, inclusive. (f) Seasonal employers shall keep account of wages paid to seasonal workers within the seasonal period as determined by the commissioner, and shall report these wages on a special seasonal quarterly report form as prescribed by the commissioner.

M.G.L. c. 151A, § 25 Disqualification for benefits

c. 151A, § 25. Disqualification for benefits Section 25. No waiting period shall be allowed and no benefits shall be paid to an individual under this chapter for— (a) Any week in which he fails without good cause to comply with the registration and filing requirements of the commissioner. The commissioner shall furnish copies of such requirements to each employer, who shall notify his employees of the terms thereof when they become unemployed. The employer, upon the retirement of an individual from employment pursuant to a pension program, plan or agreement requiring retirement on the ground of age, and any labor union or association which is a party to any such program, plan or agreement, shall notify such individual in writing that he is not, by reason of such retirement, disqualified from receiving unemployment compensation benefits. (b) Any week with respect to which the commissioner finds that his unemployment is due to a stoppage of work which exists because of a labor dispute at the factory, establishment or other premises at which he was last employed; provided, however, that nothing in this subsection shall be construed so as to deny benefits to an otherwise eligible individual (1) who becomes involuntarily unemployed during the period of the negotiation of a collective bargaining contract, in which case the individual shall receive benefits for the period of his unemployment but in no event beyond the date of the commencement of a strike; or (2) who is not recalled to work within one week following the termination of the labor dispute; and provided, further, that this subsection shall not apply if it is shown to the satisfaction of the commissioner that:— (1) The employee is not participating in or financing or directly interested in the labor dispute which caused the stoppage of work; and that (2) The employee does not belong to a grade or class of workers of which, immediately before the commencement of the stoppage, there were members employed at the premises at which the stoppage occurs, any of whom are participating in or financing or directly interested in the dispute, except that an individual for whom no work is available and who is not a member of or eligible to membership in the group or organization which caused the stoppage, shall not be considered as belonging to the same grade or class of workers as those who are responsible for the stoppage of work; provided, further, that if, in any case, separate branches of work which are commonly conducted as separate businesses in separate premises are conducted in separate departments of the same premises, each such department may, for the purposes of this subsection, be deemed a separate factory, establishment or other premises. (3) For the purposes of this chapter, the payment of regular union dues or assessments shall not be construed as participating in or financing or being directly interested in a labor dispute. (4) The individual has, subsequent to his unemployment because of a labor dispute, obtained employment, and has been paid wages of not less than the amount specified in clause (a) of section twenty-four; provided, however, that during the existence of such labor dispute the wages of such individual used for the determination of his benefit rights shall not include any wages such individual earned from the employer involved in such labor dispute. In addition to the foregoing, an employee shall not be denied benefits as the result of an employer's lockout and shall be eligible for the extended benefits authorized under subsection (d) of section 30, whether or not there is a stoppage of work, if such employees are ready, willing and able to work under the terms and conditions of the existing or expired contract pending the negotiation of a new contract unless the employer shows by a preponderance of evidence that the lockout is in response to: (a) acts of repeated and substantial damage to the employer's property, or (b) repeated threats of imminent, substantial damage; provided, however, that such damage or threats of damage are caused or directed by members of the bargaining unit with the express or implied approval of the officers of such unit, and the employer has taken all reasonable measures to prevent such damage to property and such efforts have been unsuccessful. A lockout, as used in this subsection, shall exist whether or not such action is to obtain for the employer more advantageous terms when an employer fails to provide employment to his employees with whom he is engaged in a labor dispute, either by physically closing his plant or informing his employees that there will be no work until the labor dispute has terminated. (c) Any week in which an otherwise eligible individual fails, without good cause, to apply for suitable employment whenever notified so to do by the employment office, or to accept suitable employment whenever offered to him, and for the next seven consecutive weeks in addition to the waiting period provided in section twenty-three, and the duration of benefits for unemployment to which the individual would otherwise have been entitled may thereupon be reduced for as many weeks, not exceeding eight, as the commissioner shall determine from the circumstances of each case. ''Suitable employment'', as used in this subsection, shall be determined by the commissioner, who shall take into consideration whether the employment is detrimental to the health, safety or morals of an employee, is one for which he is reasonably fitted by training and experience, including employment not subject to this chapter, is one which is located within reasonable distance of his residence or place of last employment, is 1 which reasonably accommodates the individual's need to address the physical, psychological and legal effects of domestic violence, and is one which does not involve travel expenses substantially greater than that required in his former work. No work shall be deemed suitable, and benefits shall not be denied under this chapter to any otherwise eligible individual for refusing to accept new work under any of the following conditions:— (1) If the position offered is vacant due directly to a strike, lockout or other labor dispute; (2) If the remuneration, hours or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality; (3) If acceptance of such work would require the individual to join a company union or would abridge or limit his right to join or retain membership in any bona fide labor organization or association of workmen. An individual who is certified as attending an industrial retraining course or other vocational training course as provided under section thirty shall not be denied benefits by reason of the application of the first paragraph of this subsection relating to failure to apply for, or refusal to accept, suitable work. (d) Any period with respect to which he is receiving or has received or is about to receive compensation for total disability under the workers' compensation law of any state or under any similar law of the United States, but not including payments for certain specified injuries under section thirty-six of chapter one hundred and fifty-two; or payments for similar specified injuries under workers' compensation laws of any state or under any similar law of the United States. (e) For the period of unemployment next ensuing and until the individual has had at least eight weeks of work and has earned an amount equivalent to or in excess of 8 times the individual's weekly benefit amount after the individual has left work (1) voluntarily unless the employee establishes by substantial and credible evidence that he had good cause for leaving attributable to the employing unit or its agent, (2) by discharge shown to the satisfaction of the commissioner by substantial and credible evidence to be attributable to deliberate misconduct in wilful disregard of the employing unit's interest, or to a knowing violation of a reasonable and uniformly enforced rule or policy of the employer, provided that such violation is not shown to be as a result of the employee's incompetence, or (3) because of conviction of a felony or misdemeanor. No disqualification shall be imposed if the individual establishes to the satisfaction of the commissioner that the reason for the individual's discharge was due to circumstances resulting from domestic violence, including the individual's need to address the physical, psychological and legal effects of domestic violence. No disqualification shall be imposed if such individual establishes to the satisfaction of the commissioner that he left his employment in good faith to accept new employment on a permanent full-time basis, and that he became separated from such new employment for good cause attributable to the new employing unit. An individual shall not be disqualified under the provisions of this subsection from receiving benefits by reason of leaving his work under the terms of a pension or retirement program requiring retirement from the employment notwithstanding his prior assent, direct or indirect, to the establishment of such program. An individual shall not be disqualified from receiving benefits under the provisions of this subsection, if such individual establishes to the satisfaction of the commissioner that his reasons for leaving were for such an urgent, compelling and necessitous nature as to make his separation involuntary. An individual shall not be disqualified under the provisions of this subsection from receiving benefits by reason of leaving work to enter training approved under Section 236(a)(1) of the Trade Act of 1974, provided the work left is not suitable employment, as defined in this paragraph. For purposes of this paragraph, the term ''suitable employment'' means with respect to an individual, work of a substantially equal or higher skill level than the individual's past adversely affected employment, as defined for purposes of the Trade Act of 1974, and wages for such work at not less than eighty per cent of the individual's average weekly wage as determined for the purposes of the Trade Act of 1974. Notwithstanding any general or special law to the contrary, no disqualification shall be imposed if an individual establishes to the satisfaction of the commissioner that the individual is employed as a crewmember of a commercial fishing vessel and is unable to work for a period of time due to the general closing of the individual's employer's fishing vessel for that period of time as a result of the employer's inability to conduct fishing operations because of federal fisheries management restrictions. An individual shall not be disqualified, under the provisions of this subsection, from receiving benefits if it is established to the satisfaction of the commissioner that the reason for leaving work and that such individual became separated from employment due to sexual, racial or other unreasonable harassment where the employer, its supervisory personnel or agents knew or should have known of such harassment. For the purposes of this paragraph, the term ''sexual harassment'' shall mean sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature when (a) submission to or rejection of such advances, requests or conduct is made either explicitly or implicitly a term or condition of employment or as a basis for employment decisions; (b) such advances, requests or conduct have the purpose or effect of unreasonably interfering with an individual's work performance; or (c) such advances, requests or conduct have the purpose or effect of creating an intimidating, hostile, humiliating or sexually offensive work environment. The department shall promulgate regulations necessary to carry out the provisions of this paragraph. An individual shall not be disqualified from receiving benefits under this clause if the individual establishes to the satisfaction of the commissioner that the reason for the individual's leaving work was due to domestic violence, including: (1) the individual's reasonable fear of future domestic violence at or on route to or from the individual's place of employment; (2) the individual's need to relocate to another geographic area in order to avoid future domestic violence; (3) the individual's need to address the physical, psychological and legal effects of domestic violence; (4) the individual's need to leave employment as a condition of receiving services or shelter from an agency which provides support services or shelter to victims of domestic violence; (5) any other respect in which domestic violence causes the individual to reasonably believe that termination of employment is necessary for the future safety of the individual or the individual's family. A temporary employee of a temporary help firm shall be deemed to have voluntarily quit employment if the employee does not contact the temporary help firm for reassignment before filing for benefits and the unemployment benefits may be denied for failure to do so. Failure to contact the temporary help firm shall not be deemed a voluntary quitting unless the claimant has been advised of the obligation in writing to contact the firm upon completion of an assignment. For the purposes of this paragraph, ''temporary help firm'' shall mean a firm that hires its own employees and assigns them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads and special assignments and projects. ''Temporary employee'' shall mean an employee assigned to work for the clients of a temporary help firm. An individual in partial unemployment who leaves work from other than the most recent base period employer while receiving benefits under this chapter shall not be disqualified pursuant to the provisions of this subsection from receiving benefits, if such individual establishes to the satisfaction of the commissioner that the reason for leaving was to enter training for which the individual has received the commissioner's approval under section thirty. Notwithstanding the provisions of this subsection, no waiting period shall be allowed and no benefits shall be paid to an individual under this chapter for the period of unemployment next ensuing and until the individual has had at least eight weeks of work and in each of said weeks has earned an amount equivalent to or in excess of the individual's weekly benefit amount after having left work to accompany or join one's spouse or another person at a new locality. (f) For the duration of any period, but in no case more than ten weeks, for which he has been suspended from his work by his employing unit as discipline for violation of established rules or regulations of the employing unit. (g) Any week which commences during the period between two successive sports seasons or similar periods if such individual performed services substantially all of which consisted of participating in sports or athletic events or training or preparing to so participate if such individual performed such services in the first of such seasons or similar periods and there is a reasonable assurance that such individual will perform such service in the later of such seasons or similar periods. (h) Any period, after December thirty-first, nineteen hundred and seventy-seven, on the basis of services performed by an alien, unless such alien was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, or was permanently residing in the United States under color of law at the time such services were performed, including an alien who was lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d)(5) of the Immigration and Nationality Act; provided, that any modifications to the provisions of section 3304(a)(14) of the Federal Unemployment Tax Act which specify other conditions or other effective dates than stated herein for the denial of benefits based on services performed by aliens and which modifications are required to be implemented under state law as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, shall be deemed applicable under the provisions of this section. Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits. In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of this alien status shall be made except upon a preponderance of the evidence. (i) Any period during which the individual applying for or receiving benefits has a default or arrest warrant outstanding against him, to the extent that federal law allows such benefits not to be paid. In order to determine if an individual has an outstanding default or arrest warrant against him, the department shall transmit to the department of criminal justice information services a list of applicants and beneficiaries along with sufficient identifying information about such applicants and beneficiaries on at least a quarterly basis. The department of criminal justice information services shall send to the department a list of the applicants or beneficiaries who have a default or arrest warrant outstanding. Evidence of the outstanding default or arrest warrant appearing in the warrant management system established by section 23A of chapter 276 shall be sufficient grounds for such action by the department. The department shall notify individuals against whom there is a default or arrest warrant outstanding that their benefits shall be denied or suspended unless the individual furnishes proof within 30 days of such notice that such warrant has been recalled or that there is no such warrant outstanding for the individual. Notice of potential denial or suspension shall be deemed sufficient if the notice is mailed to the most recent address furnished to the department. If proof that such warrant has been recalled or that there is no such warrant outstanding is furnished within 30 days, and if the applicant would otherwise be entitled to benefits, such benefits shall be provided from the time that they would have been provided had there not been a denial or suspension of benefits. If no such proof is furnished within 30 days, the individual shall be notified that benefits are denied or suspended subject to the provisions of subsection (b) of section 39. If a hearing is requested, within the ten-day period provided by said subsection (b) of said section 39, no suspension of benefits shall occur until a hearing has taken place and a determination by the commissioner or his authorized representative has been made. If a hearing is requested, the law enforcement agency responsible for the warrant shall be notified of the time, place, date of hearing and the subject of the warrant. An affidavit from the law enforcement agency responsible for the warrant or from the colonel of the state police may be introduced as prima facie evidence of the existence of a warrant without the need for members of that law enforcement agency to attend any hearings held under this section. A person whose benefits have been denied or suspended due to an outstanding warrant may petition for reinstatement of such benefits at any time if such person can furnish sufficient proof as determined by the department that such warrant has been recalled. Such benefits will be provided from the time the warrant was recalled. The department shall promulgate regulations to implement this section. (j) Any week in which the individual fraudulently collects benefits while not in total or partial unemployment. Whoever fraudulently collects benefits while not in total or partial unemployment, may be disqualified for each otherwise compensable week for each such week of erroneous payment; provided, however, that the amount in question shall be reduced by any earnings disregard in subsection (d) of section 29; provided further, that in the discretion of the commissioner, an amount erroneously paid may be deducted first from any future payments of benefits accruing to the individual under this chapter; provided further, that the amount deducted each week shall not exceed 25 per cent of the individual's weekly unemployment benefit rate; and provided further, that the individual shall have had actual notice of the requirement to report his earnings and the notice shall have met the requirements of clause iii of subsection (d) of section 62A. Any individual subjected to a deduction under this section may file an appeal and obtain review in accordance with sections 39 to 42, inclusive, and section 71. (k) The department of unemployment assistance shall promulgate regulations providing that any employee discharged for deliberate misconduct consisting of: (i) stealing from such employee's place of employment; (ii) illegal drug use while at work; or (iii) drunkenness while at work shall be determined to be ineligible for benefits without regard to whether or not the employer had a written policy against such conduct.

M.G.L. c. 151A, § 26 Unemployment benefits received or sought under laws of another state or United States

c. 151A, § 26. Unemployment benefits received or sought under laws of another state or United States Section 26. No waiting period shall be served and no benefits shall be paid under this chapter to an individual for any week with respect to which, or a part of which, he has received or is seeking unemployment benefits under an unemployment compensation law or employment security law of any other state or of the United States; provided, that, if the appropriate agency of such other state or of the United States finally determines that he is not entitled to such unemployment benefits, this section shall not apply.

M.G.L. c. 151A, § 28 Wages not included in determination of eligibility for benefits

c. 151A, § 28. Wages not included in determination of eligibility for benefits Section 28. Wages earned for services defined in subsection (i) of section six irrespective of when performed, shall not be included in determining eligibility for benefits under this chapter for the purposes of any benefit year commencing after July first, nineteen hundred and thirty-nine, nor shall any benefits with respect to unemployment occurring on or after said July first, nineteen hundred and thirty-nine, be payable on the basis of such wages.

M.G.L. c. 151A, § 28A Employees of commonwealth, political subdivisions, or religious, charitable, educational, or other tax exempt organizations

c. 151A, § 28A. Employees of commonwealth, political subdivisions, or religious, charitable, educational, or other tax exempt organizations Section 28A. Benefits based on service in employment as defined in subsections (a) and (d) of section four A shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter, except that: (a) with respect to service performed in an instructional, research, or principal administrative capacity for an educational institution, benefits shall not be paid on the basis of such services for any week commencing during the period between two successive academic years or terms, or when an agreement provides instead for a similar period between two regular but not successive terms, or during a period of paid sabbatical leave provided for in the individual's contract, to any individual if such individual performs such services in the first of such academic years or terms and if there is a contract or a reasonable assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms; (b) with respect to services performed in any other capacity for an educational institution, benefits shall not be paid on the basis of such services to any individual for any week commencing during a period between two successive academic years or terms if such individual performs such services in the first of such academic years or terms and there is a reasonable assurance that such individual will perform such services in the second of such academic years or terms; provided that, if such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, such individual shall be entitled to a retroactive payment of benefits for each week for which the individual filed a timely claim for benefits and for which benefits were denied solely because of a finding that such individual had reasonable assurance of performing services in the second of such academic years or terms; (c) with respect to services described in subsections (a) and (b), benefits shall not be paid to any individual on the basis of such services for any week commencing during an established and customary vacation period or holiday recess if such individual performs such services in the period immediately before such vacation period or holiday recess, and there is a reasonable assurance that such individual will perform such services in the period immediately following such vacation period or holiday recess; (d) with respect to any services described in subsections (a) and (b) benefits shall not be paid as specified in subsections (a), (b), and (c) to any individual who performed such services in an educational institution while in the employ of an educational service agency, and for the purpose of this clause the term ''educational service agency'' means a governmental agency or governmental entity, including an educational collaborative board established by section four E of chapter forty, which is established and operated exclusively for the purpose of providing such services to one or more educational institutions.

M.G.L. c. 151A, § 28B Repayment of unemployment benefits overpaid to certain officers, partners, owners or other interest holders of employing unit

c. 151A, § 28B. Repayment of unemployment benefits overpaid to certain officers, partners, owners or other interest holders of employing unit Section 28B. If an employee, who is a corporate officer, partner or owner of an employing unit, or is a person who has more than a 5 per cent equitable or debt interest in an employing unit or is an immediate family member of such individual, receives an unemployment benefit pursuant to this chapter and, during the same benefit year, resumes or returns to work for the same employing unit, then the department may determine that the employee's unemployment was due to circumstances within the employee's control and may seek repayment of any overpaid benefits.

M.G.L. c. 151A, § 29 Weekly benefit rates; partial unemployment; dependency benefits for children; retirement benefit recipients

c. 151A, § 29. Weekly benefit rates; partial unemployment; dependency benefits for children; retirement benefit recipients Section 29. (a) Any individual in total unemployment and otherwise eligible for benefits whose average weekly wage in his base period is sixty-six dollars or less shall be paid for each week of unemployment an amount based on the highest quarterly wage of his base period, as provided in the following table: An individual in total unemployment and otherwise eligible for benefits whose average weekly wage in his base period exceeds sixty-six dollars shall be paid for each week of unemployment an amount equal to fifty percent of his average weekly wage in the base period, rounded to the next lower full dollar amount, but not more than fifty-seven and one-half per cent of the average weekly wage of all employees covered by this chapter. On or before the first day of October of each year, the total wages reported on contribution reports for the twelve months ending March the thirty-first of such year shall be divided by the average monthly number of insured employees (determined by dividing the total insured employees reported on contribution reports for the twelve months ending March the thirty-first by twelve). The average annual wage thus obtained shall be divided by fifty-two and the average weekly wage thus determined, rounded to the nearest cent. Fifty-seven and one-half per cent of this amount, rounded to the next lower full dollar amount shown shall establish the maximum weekly benefit rate paid any individual whose benefit year commences on or after the first Sunday of October of each year and prior to the first Sunday of October the following year. (b) An individual in partial unemployment and otherwise eligible for benefits shall be paid the difference between his aggregate remuneration with respect to each week of partial unemployment and the weekly benefit rate to which he would have been entitled if totally unemployed; provided, however, that earnings up to one-third of his weekly benefit rate shall be disregarded. In no case shall the amount of earnings so disregarded plus the weekly benefit rate equal or exceed the individual's average weekly wage. Such partial benefit amount shall be rounded to the next lower full dollar amount if it includes a fractional part of a dollar. Nothing in this subsection shall cause a full denial of benefits solely because an individual left a part time job, which supplemented primary full-time employment, during the individual's base period prior to being deemed in partial unemployment. (c) An individual in total or partial unemployment and otherwise eligible for benefits shall be paid for each week of such unemployment, in addition to the amount payable under subsections (a), (b) or (d) as the case may be, the sum of twenty-five dollars for each unemancipated child of such individual who is in fact dependent upon and is being wholly or mainly supported by such individual, and who is under the age of eighteen, or who is eighteen years of age or over and incapable of earning wages because of mental or physical incapacity, or who is under the age of twenty-four and is a full-time student at an educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on, or who is in his custody pending the adjudication of a petition filed by such individual for the adoption of such child in a court of competent jurisdiction, and for each such child for whom he is under a decree or order from a court of competent jurisdiction to contribute to such child's support and for whom no other person is receiving allowances hereunder; provided, that such child is domiciled within the United States or the territories or possessions thereof. The amount of dependency benefits determined as of the beginning of an individual's benefit year shall not be reduced for the duration of such benefit year; provided, however, that this provision shall not prevent the transfer thereof from one spouse to another in accordance with this section. If both the husband and wife receive benefits with respect to a week of unemployment, only one of them shall be entitled to a dependency allowance with respect to any child. The commissioner shall prescribe standards as to who may receive a dependency allowance when both the husband and wife are eligible to receive unemployment compensation benefits. No dependency benefits shall be paid unless the individual submits documentation satisfactory to the commissioner establishing the existence of the claimed dependent. If the above provisions are satisfied, an otherwise eligible individual who has been appointed guardian of such child by a court of competent jurisdiction shall be paid such dependency benefits. (d) An individual in unemployment and otherwise eligible for benefits, who is receiving, has received, or will receive payments in the form of retirement benefits, any part of which was financed by a base period employer, shall be paid for each week of unemployment an amount computed as follows: (1) Fifty per cent of such retirement benefit shall be deducted from the weekly benefit to which the individual may be entitled under subsection (a) of this section; provided, however, that the total benefits to which the individual may be entitled under sections thirty and thirty A shall be reduced by the weekly amount which, but for the operation of this subsection, would be payable under subsection (a). (2) An individual for whom weekly benefits have been determined under this subsection, and who is in partial unemployment, shall have his weekly benefit payment reduced in accordance with the provisions of subsection (b) of this section. (3) The amount of any dependency benefits payable under subsection (c) of this section shall be computed on the weekly benefit amount which, but for the operation of this subsection, would be payable under subsection (a) of this section. (4) As used in this subsection, the term ''retirement benefit'' means a benefit or pension of any type, not including severance pay or Social Security benefits, which is provided under a union contract or other retirement plan. For the purpose of determining the amount to be deducted under paragraph (1), the individual's gross monthly retirement benefits shall be divided by 4.3, disregarding any fractional part of a dollar. In any case where the retirement benefits are paid other than on a monthly basis, the commissioner may use any method of computation which is reasonable to obtain an average weekly retirement benefit amount. The weekly retirement benefit amount as determined by this paragraph shall not be increased for the duration of the benefit year notwithstanding any increase in the amount of retirement benefits. (5) An unemployed individual who during the base period, performed services as a teacher as defined in section one of chapter thirty-two and who is receiving, has received, or will receive payments in the form of retirement benefits under the provisions of said chapter thirty-two, shall have his weekly benefit rate reduced in accordance with the provisions of this subsection notwithstanding the fact that such payments are not financed in any part by a base period employer. (6) Notwithstanding any of the foregoing provisions of this subsection, the amount of benefits otherwise payable to an individual for any week which begins in a period with respect to which such individual is receiving governmental or other pension, retirement or retired pay, annuity or any other similar periodic payment which is based on the previous work of such individual, shall be reduced by an amount equal to the amount of such pension, retirement or retired pay, annuity or other payment, which is reasonably attributable to such week; provided, however, that such reduction shall apply only if then required by section 3304(a)(15) of the Internal Revenue Code of 1954; and provided, further, that any amendment of section 3304(a)(15) of the Internal Revenue Code of 1954 shall become part of this subsection on the effective date of such amendment; and provided, further, that if then allowed by section 3304(a)(15) of the Internal Revenue Code of 1954, such reduction shall apply only if a base period employer contributed to or maintained such pension, retirement or retired pay, annuity, or other payment plan, and in the case of a payment not made under the Railroad Retirement Act of 1974, or the corresponding provisions of prior law, services of the individual for such employer during the base period affected eligibility for or increased the amount of such pension, retirement or retired pay, annuity, or other similar plan; and provided further, that if the individual contributed to such plan, the amount of benefits otherwise payable to such individual shall be reduced by fifty per cent of the amount of such pension, retirement or retired pay, annuity, or other payment, notwithstanding the amount contributed by the individual to such plan. Payments received under the Social Security Act shall not be subject to this paragraph.

M.G.L. c. 151A, § 29B Child support obligations; disclosure; deductions

c. 151A, § 29B. Child support obligations; disclosure; deductions Section 29B. (a) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subsection (f). If any such individual discloses that he or she owes child support obligations, and is determined to be eligible for unemployment compensation, the commissioner shall notify the state or local child support enforcement agency enforcing such obligation that the individual has been determined to be eligible for unemployment compensation. (b) The commissioner shall deduct and withhold from any unemployment compensation otherwise payable to an individual that owes child support obligations as defined under subsection (f): (A) the amount specified by the individual to the commissioner to be deducted and withheld under this subsection, if neither (B) nor (C) is applicable, or (B) the amount (if any) determined pursuant to an agreement submitted to the commissioner under Section 454(20)(B)(i) of the Social Security Act by the state or local child support enforcement agency, unless (C) is applicable, or (C) any amount otherwise required to be so deducted and withheld from such unemployment compensation pursuant to legal process as that term is defined in Section 462(e) of the Social Security Act properly served upon the commissioner. (c) Any amount deducted and withheld under subsection (b) shall be paid by the commissioner to the appropriate state or local child support enforcement agency. (d) Any amount deducted and withheld under subsection (b) shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the state or local child support enforcement agency in satisfaction of the individual's child support obligations. (e) For purposes of subsections (a) to (d), inclusive, the term ''unemployment compensation'' means any compensation payable under this act including amounts payable by the commissioner pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment. (f) The term ''child support obligations'' is defined for purposes of these provisions as including only obligations which are being enforced pursuant to a plan described in Section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under Part D of Title IV of the Social Security Act. (g) The term ''state or local child support enforcement agency'' as used in these provisions means any agency of this state or a political subdivision thereof operating pursuant to a plan described in subsection (f). (h) The commissioner shall disclose, upon request, to officers or employees of any state or local child support enforcement agency, any wage information with respect to an identified individual which is contained in the agency's records. Such information shall not be disclosed by the commissioner unless the requesting agency agrees that the information is to be used only for the purpose of establishing and collecting child support obligations from, and locating, individuals owing such obligations. (i) This section applies only if appropriate arrangements have been made for reimbursement by the state or local child support enforcement agency for the administrative costs incurred by the commissioner under this section which are attributable to child support obligations being enforced by the state or local child support enforcement agency.

M.G.L. c. 151A, § 29D Worksharing program; application and approval of worksharing plan; benefits

c. 151A, § 29D. Worksharing program; application and approval of worksharing plan; benefits Section 29D. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:— ''Affected unit'', a specified plant, department, shift or other definable unit that includes 2 or more workers to which an approved worksharing plan applies. ''Director'', the director of the department or the director's authorized representative. ''Health and retirement benefits'', health benefits, and retirement benefits provided by an employer under a defined benefit pension plan as defined in 26 U.S.C. section 414(j), or contributions under a defined contribution plan as defined in section 26 U.S.C. 414(i), which are incidents of employment in addition to the cash remuneration earned. ''Unemployment compensation'', the unemployment benefits payable under this chapter other than worksharing benefits, including any amounts payable pursuant to an agreement under any Federal law providing for compensation, assistance or allowances with respect to unemployment. ''Usual weekly hours of work'', the usual hours of work for full-time or regular part-time employees in the affected unit when that unit is operating on its regular basis, not to exceed 40 hours and not including hours of overtime work. ''Worksharing benefits'', the unemployment benefits payable to employees in an affected unit under an approved worksharing plan, as distinguished from the unemployment benefits otherwise payable under the unemployment compensation provisions of this chapter. ''Worksharing plan'', a plan submitted by an employer, for approval by the director, under which the employer requests the payment of worksharing benefits to workers in an affected unit of the employer to avert layoffs. (b) An employer wishing to participate in a worksharing program shall submit a signed written worksharing plan and application form to the director for approval; provided, however, that an employer having an account reserve percentage that is negative as of the most recent computation date shall not be eligible to participate. The director shall develop an application form to request approval of a worksharing plan and an approval process. Any application, whether for initial approval, approval following 1 or more disapprovals, for modification or for participation in another worksharing plan after the expiration or termination of an approved plan, shall include: (1) The affected unit or units covered by the plan, including the number of full-time or part-time workers in such unit, the percentage of workers in the affected unit covered by the plan, identification of each individual employee in the affected unit by name, social security number and the employer's unemployment tax account number and any other information required by the director to identify plan participants. (2) A description of how workers in the affected unit will be notified of the employer's participation in the worksharing program if such application is approved, including how the employer will notify those workers in a collective bargaining unit, as well as any workers in the affected unit who are not in a collective bargaining unit. If the employer will not provide advance notice to workers in the affected unit, the employer shall explain in a statement in the application why it is not feasible to provide such notice. (3) A requirement that the employer identify the usual weekly hours of work for employees in the affected unit and the specific percentage by which their hours will be reduced during all weeks covered by the plan. An application shall specify the percentage of reduction for which a worksharing application may be approved which shall be not less than 10 per cent and not more than 60 per cent. If the plan includes any week for which the employer regularly provides no work due to a holiday or other plant closing, then such week shall be identified in the application. (4) Certification by the employer that, if the employer provides health and retirement benefits to any employee whose usual weekly hours of work are reduced under the program, such benefits will continue to be provided to employees participating in the worksharing program under the same terms and conditions as though the usual weekly hours of work of such employee had not been reduced or to the same extent as other employees not participating in the worksharing program. For defined benefit retirement plans, the hours that are reduced under the worksharing plan shall be credited for purposes of participation, vesting and accrual of benefits as though the usual weekly hours of work had not been reduced. The dollar amount of employer contributions to a defined contribution plan that are based on a percentage of compensation may be less due to the reduction in the employee's compensation. Notwithstanding the above, an application may contain the required certification when a reduction in health and retirement benefits scheduled to occur during the duration of the plan will be applicable equally to employees who are not participating in the worksharing program and to those employees who are participating. (5) Certification by the employer that the aggregate reduction in work hours is in lieu of temporary or permanent layoffs, or both. The application shall include an estimate of the number of workers who would have been laid off in the absence of the worksharing plan. The plan shall not serve as a subsidy of seasonal employment during the off season, nor as a subsidy of temporary part-time or intermittent employment. (6) Agreement by the employer to: (i) furnish reports to the director relating to the proper conduct of the plan; (ii) allow the director or the director's authorized representatives access to all records necessary to approve or disapprove the plan application, and after approval of a plan, to monitor and evaluate the plan; and (iii) follow any other directives the director deems necessary for the agency to implement the plan and that are consistent with the requirements for plan applications. (7) Certification by the employer that participation in the worksharing plan and its implementation are consistent with the employer's obligations under applicable federal and state laws. (8) The effective date and duration of the plan, which shall expire not later than the end of the twelfth full calendar month after the effective date. (9) The written approval by the collective bargaining agent for each collective bargaining agreement for each affected unit included in the plan. (10) Any other provision added to the application by the director that the United States Secretary of Labor determines to be appropriate for purposes of a worksharing program. (c) The director shall approve or disapprove a worksharing plan in writing within 15 days of its receipt and promptly communicate the decision to the employer. The disapproval shall be final, but the employer may submit another worksharing plan for approval not earlier than 7 days from the date of the disapproval. (d) A worksharing plan shall be effective on the date that is mutually agreed upon by the employer and the director, which shall be specified in the notice of approval to the employer. The plan shall expire on the date specified in the notice of approval, which shall be either the date at the end of the twelfth full calendar month after its effective date or an earlier date mutually agreed upon by the employer and the director; provided, however, that if a worksharing plan is revoked by the director pursuant to subsection (e), the plan shall terminate on the date specified in the director's written order of revocation. An employer may terminate a worksharing plan at any time upon written notice to the director. Upon receipt of such notice from the employer, the director shall promptly notify each employee of the affected unit of the termination date. An employer may submit a new application to participate in another worksharing plan at any time after the expiration or termination date. (e) The director may revoke approval of a worksharing plan for good cause at any time, including upon the request of any of the affected unit's employees. The revocation order shall be in writing and shall specify the reasons for the revocation and the date the revocation is effective. The director may periodically review the operation of each employer's worksharing plan to assure that no good cause exists for revocation of the approval of the plan. Good cause shall include, but not be limited to, failure to comply with the assurances given in the plan, unreasonable revision of productivity standards for the affected unit, conduct or occurrences tending to defeat the intent and effective operation of the worksharing plan and violation of any criteria on which approval of the plan was based. (f) An employer may request a modification of an approved plan by filing a written request with the director. The request shall identify the specific provisions proposed to be modified and provide an explanation of why the proposed modification is appropriate for the worksharing plan. The director shall approve or disapprove the proposed modification in writing within 15 days of receipt and promptly communicate the decision to the employer. The director may approve a request for modification of the plan based on conditions that have changed since the plan was approved; provided that the modification is consistent with and supports the purposes for which the plan was initially approved. A modification shall not extend the expiration date of the original plan, and the director shall promptly notify the employer whether the plan modification has been approved and, if approved, the effective date of the modification. No employer shall be required to request approval of a plan modification from the director if the change is not substantial, but the employer shall report every change to the plan to the director promptly and in writing. The director may terminate an employer's plan if the employer fails to meet this reporting requirement. If the director determines that the reported change is substantial, the director shall require the employer to request a modification to the plan. (g) An individual may receive worksharing benefits for any week provided, that the individual is monetarily eligible for unemployment compensation, not otherwise disqualified for unemployment compensation and: (1) During the week, the individual is employed as a member of an affected unit under an approved worksharing plan, which was approved prior to that week and the plan is in effect during the week for which worksharing benefits are claimed. (2) Notwithstanding any provision of this chapter related to availability for work and actively seeking work, the individual is available for the individual's usual hours of work with the worksharing employer, which may include, for purposes of this section, participating in training to enhance job skills that is approved by the director such as employer-sponsored training or training funded under the Workforce Investment Act of 1998, Public Law 105–220. (3) Notwithstanding any general or special law to the contrary, an individual covered by a worksharing plan shall be considered unemployed in any week during the duration of such plan if the individual's remuneration as an employee in an affected unit is reduced based on a reduction of the individual's usual weekly hours of work under an approved worksharing plan. (h)(1) The worksharing weekly benefit amount shall be the product of the regular weekly unemployment compensation amount for a week of total unemployment multiplied by the percentage of reduction in the individual's usual weekly hours of work. (2) An individual may be eligible for worksharing benefits or unemployment compensation, as appropriate, except that no individual shall be eligible for combined benefits in any benefit year in an amount more than the maximum entitlement established for regular unemployment compensation, nor shall an individual be paid worksharing benefits for more than 52 weeks under a worksharing plan. (3) The worksharing benefits paid to an individual shall be deducted from the maximum entitlement amount of regular unemployment compensation established for that individual's benefit year. (4) Provisions applicable to unemployment compensation claimants shall apply to worksharing claimants to the extent that they are not inconsistent with worksharing provisions. An individual who files an initial claim for worksharing benefits shall receive a monetary determination. (5) This paragraph shall apply to individuals who work for both a worksharing employer and another employer during weeks covered by the approved worksharing plan: (i) If the combined hours of work in a week for both employers does not result in a reduction of at least 10 per cent or, if higher, the minimum percentage of reduction required to be eligible for a worksharing benefit as provided in this section, of the usual weekly hours of work with the worksharing employer, the individual shall not be entitled to benefits under this section. (ii) If the combined hours of work for both employers results in a reduction equal to or greater than 10 per cent; or, if higher, the minimum percentage reduction required to be eligible for a worksharing benefit as provided in state law, of the usual weekly hours of work for the worksharing employer, the worksharing benefit amount payable to the individual shall be reduced for that week and shall be determined by multiplying the weekly unemployment benefit amount for a week of total unemployment by the percentage by which the combined hours of work have been reduced by 10 per cent or, if higher, the minimum percentage reduction required to be eligible for a worksharing benefit as provided in this section, or more of the individual's usual weekly hours of work. A week for which benefits are paid under this clause shall be reported as a week of worksharing. (iii) If an individual worked the reduced percentage of the usual weekly hours of work for the worksharing employer and is available for all of the individual's usual hours of work with the worksharing employer, and the individual did not work any hours for the other employer, either because of the lack of work with that employer or because the individual is excused from work with the other employer, the individual shall be eligible for worksharing benefits for that week. The benefit amount for such week shall be calculated as provided in subsection (i). (6) An individual who is not provided any work during a week by the worksharing employer, or any other employer, and who is otherwise eligible for unemployment compensation shall be eligible for the amount of regular unemployment compensation to which the individual would otherwise be eligible. (7) An individual who is not provided any work by the worksharing employer during a week, but who works for another employer and is otherwise eligible may be paid unemployment compensation for that week subject to the disqualifying income and other provisions applicable to claims for regular compensation. (i) Worksharing benefits shall be charged to employers' experience rating accounts in the same manner as unemployment compensation is charged pursuant to this chapter. Employers liable for payments in lieu of contributions shall have worksharing benefits attributed to service in their employ in the same manner as unemployment compensation is attributed. (j) An individual who has received all of the worksharing benefits or combined unemployment compensation and worksharing benefits available in a benefit year shall be considered an exhaustee for purposes of extended benefits, as provided in section 30A, and if otherwise eligible pursuant to those provisions, shall be eligible to receive extended benefits. (k) The director may utilize any remedies provided by this chapter to recover worksharing benefits that were improperly paid as a result of information that was substantially misleading or that contained a material misrepresentation of fact and was submitted to the director in connection with the approval, modification or implementation of a worksharing plan.

M.G.L. c. 151A, § 29E Notification to claimants; tax liability and withholding

c. 151A, § 29E. Notification to claimants; tax liability and withholding Section 29E. (a) The deputy director shall notify in writing each individual who files a new initial claim for benefits under this chapter, at the time of filing such claim, that: (1) any payments of unemployment compensation as defined in section 85(b) of the Internal Revenue Code received under this chapter are subject to federal and state income tax; (2) receipt of such payments may require the individual to make quarterly estimated payments of federal and state income tax; and (3) the individual may elect, in accordance with the procedures prescribed by the commissioner, to have federal and state income tax deducted and withheld from such payments of unemployment compensation. (b) If an individual has made an election in accordance with subsection (a) to have federal income tax deducted and withheld from such individual's payments of unemployment compensation, the deputy director shall have an amount equal to 10 per cent of the amount payable to such individual under the provisions of subsection (a), (b) or (d) of section twenty-nine, whichever is applicable, including any amount payable under subsection (c) of said section twenty-nine, rounded to the next lower full dollar amount if it includes a fractional part of the dollar, deducted and withheld from any payment of unemployment compensation under this chapter. (c) If an individual has made an election in accordance with subsection (a) to have state income tax deducted and withheld from such individual's payments of unemployment compensation, the deputy director shall have an amount equal to the rate of tax specified in subsection (b) of section 4 of chapter 62 of the amount payable to such individual under the provisions of subsection (a), (b) or (d) of section twenty-nine, whichever is applicable, including any amount payable under subsection (c) of said section twenty-nine, rounded to the next lower full dollar amount if it includes a fractional part of a dollar, deducted and withheld from any payment of unemployment compensation under this chapter. (d) Any amounts deducted and withheld under this section shall remain in the Unemployment Compensation Fund until transferred to the federal and state taxing authority. (e) The deputy director shall allow any individual who has made an election in accordance with subsection (a) to change such election. (f) The deputy director, with the approval of the director of the department of unemployment assistance, shall deduct and withhold any amounts under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations or any other amounts required to be deducted and withheld under this chapter. Where the amount deductible under either subsection (b) or subsection (c) of this section is greater than the amount payable after applying all other deductions, the amount deductible shall not exceed such payable amount. The commissioner shall promulgate regulations, consistent with the provisions of the foregoing paragraph, establishing the priorities of amounts to be deducted and withheld under this section. (g) The deputy director shall follow all procedures specified by the United States Department of Labor, the Federal Internal Revenue Service and the Massachusetts department of revenue pertaining to the deducting and withholding of income tax. (h) Notwithstanding section forty-six of this chapter, the commissioner may disclose to the appropriate taxing authorities such information as necessary to carry out the purposes of this section.

M.G.L. c. 151A, § 29F Uncollected overissuance of food stamp coupons; disclosure; deductions

c. 151A, § 29F. Uncollected overissuance of food stamp coupons; disclosure; deductions Section 29F. (a) An individual filing a new initial claim for unemployment benefits shall, at the time of filing such claim, disclose whether or not he owes an uncollected overissuance of food stamp coupons, as defined in section 13 (c) (1) of the Food Stamp Act of 1977. The commissioner shall notify the state food stamp agency enforcing such obligation of an individual who discloses that he owes an uncollected overissuance of food stamp coupons and who is determined to be eligible for unemployment benefits. (b) The commissioner shall deduct and withhold from any unemployment benefits payable to an individual who owes an uncollected overissuance of food stamps: (1) the amount specified by the individual to the commissioner to be deducted and withheld under this clause; (2) the amount, if any, determined pursuant to an agreement submitted to the state food stamp agency under section 13 (c) (3) (A) of the Food Stamp Act of 1977; or (3) any amount otherwise required to be deducted and withheld from unemployment compensation pursuant to section 13 (c) (3) (B) of said Food Stamp Act. (c) Any amount deducted and withheld under this section shall be paid by the commissioner to the appropriate state food stamp agency. (d) Any amount deducted and withheld under subsection (b) shall for all purposes be treated as if it were paid to the individual as unemployment benefits and paid by such individual to the state food stamp agency as repayment of the individual's uncollected overissuance. (e) For the purposes of this section, the term ''unemployment benefits'' shall mean benefits payable under this chapter, including amounts payable by the commissioner pursuant to an agreement under any federal law providing for compensation, assistance or allowances with respect to unemployment. (f) This section shall apply only if arrangements have been made for reimbursement by the state food stamp agency, so-called, for the administrative costs incurred by the commissioner under this section which are attributable to the repayment of uncollected overissuance to said state food stamp agency.

M.G.L. c. 151A, § 30 Total benefits for year; industrial or vocational retraining; solvency account charge; trade readjustment allowance; employer's lockout

c. 151A, § 30. Total benefits for year; industrial or vocational retraining; solvency account charge; trade readjustment allowance; employer's lockout Section 30. (a) Except as provided in subsection (b), the total benefits which an unemployed individual may receive during his benefit year shall be an amount equal to thirty-six percent of his wages in the base period, or an amount equal to thirty times his benefit rate, whichever is less, plus dependency benefits payable under section 29; provided, however, that if in any month the average local unemployment for the last 12 months, as determined by the United States Department of Labor is equal to or below 5.1 per cent in each of the 10 metropolitan statistical areas of the commonwealth, the total benefits which an unemployed individual who then files a claim may receive during his benefit year shall be an amount equal to 36 per cent of his wages in the base period or an amount equal to 26 times his benefit rate, whichever is less, plus dependency benefits payable under said section 29; provided further that no such reduction in benefit rate from 30 times to 26 times the benefit rate due to the operation of this section shall occur to an individual's total benefit amount if: (i) in any month during the individual's benefit year, the requirements of this section have not been met; or (ii) during the benefit year the number of initial claims filed in any week exceeds 100,000, unless the federal government has authorized a period of extended benefits, in which case the total benefits shall remain at 26 times the benefit rate until the federal extended benefits have been exhausted, in any month during the individual's benefit year, the requirements of this section have not been met. If such amount includes a fractional part of a dollar, it shall be rounded to the next lower full dollar amount. If such amount includes a fractional part of a dollar, it shall be rounded to the next lower full dollar amount. (b) Notwithstanding the provisions of subsection (a), an individual's rights to receive regular benefits under this chapter for any week in excess of twenty-six times the individual's weekly benefit amount, plus dependency benefits payable under section twenty-nine, shall cease for the remainder of the benefit year if such week of unemployment falls in an extended benefit period as defined in paragraph (a) of subsection (1) of section thirty A, or as defined in the Emergency Unemployment Compensation Act of 1991, or any other federal extended unemployment compensation act, as applicable. (c) If in the opinion of the commissioner, it is necessary for an unemployed individual to obtain further industrial or vocational training to realize appropriate employment, the total benefits which such individual may receive shall be extended by up to 26 times the individual's benefit rate, if such individual is attending an industrial or vocational retraining course approved by the commissioner; provided, that such additional benefits shall be paid to the individual only when attending such course and only if such individual has exhausted all rights to regular and extended benefits under this chapter and has no rights to benefits or compensation under this chapter or any other state unemployment compensation law or under any federal law; provided, further, that such extension shall be available only to individuals who have applied to the commissioner for training no later than the twentieth week of a new or continued claim but the commissioner shall specify by regulation the circumstances in which the 20–week application period shall be tolled and the circumstances under which the application deadline may be waived for good cause; provided, however, that such circumstances shall include an individual's need to address the physical, psychological and legal effects of domestic violence, as well as any period in which economic circumstances permit the provision of extended benefits or any other emergency benefits funded in whole or in part by the federal government; provided, further, that the claimant shall begin training in the first available program which is a reasonable distance from the claimant's residence, as determined by the commissioner; provided, further, that the commissioner, in his discretion, may extend the period once for not more than two weeks for any applicant whose initial application is denied; provided further, that, if the claim for regular benefits was denied and the reversal of said denial did not occur until after the thirty-first week of the claimant's benefit year, the claimant shall not be barred from applying for and commencing training, even if the benefit year has expired, so long as the claimant applies for training within 21 weeks of the notice of reversal and commences training with the first available program; and provided, further, that any benefits paid to an individual under the provisions of this paragraph which would not be chargeable to the account of any particular employer under the provisions of section fourteen shall be charged to the solvency account. An individual eligible to receive a trade readjustment allowance under Chapter 2 of Title II of the Trade Act of 1974, as amended, shall not be eligible to receive additional benefits under this section for each week the individual receives such trade readjustment allowance. An individual eligible to receive emergency unemployment compensation, so-called, under any federal law, shall not be eligible to receive additional benefits under this section for each week the individual receives such compensation. The department shall provide each claimant with written information regarding eligibility for benefits under this section in the claimant's primary language, as required under section 62A, including a notification that a claimant shall submit any application for benefits under this section no later than the twentieth week of a new or continued claim unless the period is tolled by regulation or waived for good cause. (d) Notwithstanding subsection (a), the total benefits of an individual eligible to receive benefits due to an employer's lockout, pursuant to subsection (b) of section 25, shall be extended beyond the benefit amount authorized in subsection (a) for an additional 26 times the individual's benefit rate, or until the lockout is concluded, whichever is shorter; provided, however, that the additional benefits shall be paid to the individual only if that individual has exhausted all rights to regular and extended benefits under this chapter and has no rights to benefits or compensation under this chapter or any other state unemployment compensation law or under federal law; and provided further, that any benefit paid to an individual under this subsection shall be charged in accordance with paragraph (3) of subsection (d) of section 14.

M.G.L. c. 151A, § 30A Extended benefits program

c. 151A, § 30A. Extended benefits program Section 30A. (1) As used in this section the following words and phrases shall, unless the context clearly requires otherwise, have the following meanings:— (a) ''Extended benefit period'', a period which begins with the third week after a week for which there is a state ''on'' indicator; and which ends with either of the following weeks, whichever occurs later; (i) the third week after the first week for which there is a state ''off'' indicator, or (ii) the thirteenth consecutive week of such period; provided that no extended benefit period may begin by reason of a state ''on'' indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to the commonwealth. [There is no paragraph (b).] [There is no paragraph (c).] (d) There is a ''state 'on' indicator'' for the commonwealth for a week if the director determines, in accordance with the regulations of the United States Secretary of Labor, that for the period consisting of such week and the immediately preceding twelve weeks, the rate of insured unemployment, not seasonally adjusted, under this chapter: (1) equaled or exceeded one hundred and twenty per cent of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years, and (2) Equaled or exceeded five per cent. (e) There is a state ''off'' indicator for the commonwealth for any week if the commissioner shall determine, for the period consisting of such week and the immediately preceding twelve weeks, either subparagraph (1) or (2) of paragraph (d) was not satisfied. (f) ''Rate of insured unemployment'', as used in paragraphs (d) and (e) of this subsection, means the percentage derived by dividing (1) the average weekly number of individuals filing claims for regular compensation in the commonwealth for weeks of unemployment with respect to the most recent thirteen-consecutive-week period, as determined by the commissioner on the basis of his reports to the United States Secretary of Labor, by (2) the average monthly employment covered under this chapter for the first four of the most recent six completed calendar quarters ending before the end of such thirteen-week period. (g) ''Regular benefits'', benefits payable to an individual under this chapter or under any other state law, including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85, other than extended benefits and additional benefits. (h) ''Extended benefits'', benefits, including benefits payable to federal civilian employees and ex-servicemen pursuant to 5 U.S.C. chapter 85, payable to an individual under the provisions of this section for weeks of unemployment in his eligibility period. (i) ''Additional benefits'', benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of section thirty. (j) ''Eligibility period'', the period consisting of the weeks in an individual's benefit year which begin in an extended benefit period and, if his benefit year ends within such extended benefit period, any weeks thereafter which begin in such period. (k) ''Exhaustee'', an individual who, with respect to any week of unemployment in his eligibility period: (1) has received, prior to such week, all of the regular benefits that were available to him under this chapter or any other state law, including dependency benefits and benefits payable to federal civilian employees and ex-servicemen under 5 U.S.C. chapter 85, in his current benefit year that includes such week; provided that, for the purpose of this subsection, an individual shall be deemed to have received all of the regular benefits that were available to him, although as a result of a pending appeal with respect to wages that were not considered in the original monetary determination in his benefit year, he may subsequently be determined to be entitled to added regular benefits; (2) his benefit year having expired prior to such week, has no, or insufficient, wages on the basis of which he could establish a new benefit year that would include such week; and (3) has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act or under such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada or the Virgin Islands; but if the individual is seeking such benefits and the appropriate agency finally determines that the individual is not entitled to benefits under such law, the individual shall be considered an exhaustee if the other provisions of this definition are met; provided, that the reference in this subparagraph to the Virgin Islands shall be inapplicable effective on the day on which the United States Secretary of Labor approves under section 3304(a) of the Internal Revenue Code of 1954, an unemployment compensation law submitted to the secretary by the Virgin Islands for approval. (l) ''State law'', the unemployment insurance law of any state, approved by the United States Secretary of Labor under section 3304 of the Internal Revenue Code of 1954. (m) ''Suitable work'', any work which is within an individual's capabilities, except that, if the individual furnishes evidence satisfactory to the director that such individual's prospects for obtaining work in his customary occupation within a reasonably short period are good, the determination of whether any work is suitable with respect to such individual shall be made in accordance with subsection (c) of section twenty-five. (n) ''Regular compensation'', benefits payable to an individual under this chapter, but not including additional or extended benefits. (2) Except when the result would be inconsistent with the other provisions of this section, as provided in the regulations of the commissioner, the provisions of this chapter which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits. (3)(a) An individual shall be eligible to receive extended benefits with respect to any week of unemployment in his eligibility period only if the commissioner finds that with respect to such week: (1) he is an exhaustee (2) he has satisfied the requirements of this chapter for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits, except as provided in paragraph (b) and (3) said individual has had twenty weeks of full time insured employment, or the equivalent in insured wages. For the purposes of this subsection, insured wages are wages paid during the base period of the current benefit year in an amount which exceeds forty times the most recent weekly benefit amount or one and one-half times the wages of the individual's highest quarterly earnings. The commissioner shall prescribe by regulation which of the foregoing methods of measuring employment and earnings shall be used to effectuate the purposes of this chapter and to provide the greatest coverage to individuals in need of extended benefits. (b) Any individual who has been disqualified from receiving regular benefits under subsection (c) of section twenty-five for refusing to apply for or accept suitable employment shall not be eligible for extended benefits until such individual has been employed during at least four weeks which begin after such failure and the total of the remuneration earned by the individual for being so employed is not less than the product of four multiplied by the individual's average weekly benefit amount, as determined for purposes of clause (c) of subsection (5) for such individual's benefit year. (c) An individual shall not be eligible to receive extended benefits with respect to any week of unemployment in his eligibility period: (1) during which such individual fails to accept any offer of suitable work, as defined in paragraph (m) of subsection (1), or fails to apply for any suitable work to which he was referred by the employment office; or (2) during which such individual fails to actively engage in seeking work, unless such individual is (i) before any court of the United States or any State pursuant to a lawfully issued summons to appear for jury duty or (ii) hospitalized for treatment of an emergency or life-threatening condition. The eligibility for extended benefits of an individual who is determined not to be actively engaged in seeking work in any week for the reasons specified in clauses (i) or (ii) shall be decided pursuant to subsection (b) of section twenty-four without regard to the disqualification provisions otherwise applicable under this section. For the purposes of this paragraph, an individual shall be treated as actively engaged in seeking work during any week if: (i) the individual has engaged in a systematic and sustained effort to obtain work during such week, and (ii) the individual provides tangible evidence to the employment office of such effort. (d) If any individual is ineligible for extended benefits for any week by reason of a failure described in clause (1) or (2) of paragraph (c), the individual shall be ineligible to receive extended benefits for any week which begins during a period which (1) begins with the week following the week in which such failure occurs, and (2) does not end until such individual has been employed during at least four weeks which begin after such failure and the total of the remuneration earned by the individual for being so employed is not less than the product of four multiplied by the individual's average weekly benefit amount, as determined for purposes of clause (c) of subsection (5) for such individual's benefit year. (e) Extended benefits shall not be denied under clause (1) of paragraph (c) to any individual for any week by reason of a failure to accept an offer of, or apply for, suitable work: (1) if the gross average weekly remuneration payable to such individual for the position does not exceed the sum of (i) the individual's average weekly benefit amount, as determined for purposes of clause (c) of subsection (5) for such individual's benefit year, plus (ii) the amount, if any, of supplemental unemployment compensation benefits, as defined in section 501(c)(17)(D) of the Internal Revenue Code of 1954, payable to such individual for such week; (2) if the position was not offered to such individual in writing or was not listed with the department of employment and training; (3) if such failure would not result in a denial of compensation under the provisions of subsection (c) of section twenty-five to the extent that such provisions are not inconsistent with the provisions of this section; or (4) if the position pays less than the higher of the minimum wage provided by section 6(a)(1) of the Fair Labor Standards Act of 1938, or the minimum wage as provided in chapter one hundred and fifty-one. The employment office shall refer applicants for extended benefits to any suitable work which clauses (1), (2), (3), and (4) would not apply. (4) The weekly extended benefit amount payable to an individual for a week of total unemployment in his eligibility period shall be an amount equal to the weekly benefit amount, including dependency benefits, payable to him during his applicable benefit year. For any individual who was paid benefits during the applicable benefit year in accordance with more than one weekly benefit amount, the weekly extended benefit amount shall be the average of such weekly benefit amounts. (5) The total extended benefit amount payable to any eligible individual with respect to his applicable benefit year rounded to the next lower full dollar amount shall be the least of the following amounts: (a) fifty per cent of the total amount of regular benefits, including dependency benefits, which were payable to him under this chapter in his applicable benefit year; (b) thirteen times his average weekly benefit amount, including dependency benefits, which was payable to him under this chapter for a week of total unemployment in the applicable benefit year; or (c) thirty-nine times his average weekly benefit amount, including dependency benefits, which was payable to him under this chapter for a week of total unemployment in the applicable benefit year, reduced by the total amount of regular benefits which were paid, or deemed paid, to him under this chapter with respect to the benefit year. Notwithstanding any other provisions of this subsection, if the benefit year of any individual ends within an extended benefit period, the remaining balance of extended benefits that such individual would, but for this paragraph, be entitled to receive in that extended benefit period, with respect to weeks of unemployment beginning after the end of the benefit year, shall be reduced, but not below zero, by the product of the number of weeks for which the individual received any amounts as readjustment allowances under the Trade Act of 1974 within that benefit year, multiplied by the individual weekly benefit amount for extended benefits. (6) Any benefit paid to an individual under the provisions of this section shall be charged in accordance with the provisions of paragraph (3) of subsection (d) of section fourteen to the extent that such benefits are not reimbursable by funds made available under any act of Congress. (7) An individual shall not be eligible for extended benefits for any week beginning after June first, nineteen hundred and eighty-one if: (i) extended benefits would, but for the operation of this subsection, be payable for such week pursuant to an interstate claim filed in any state under the interstate benefit payment plan, and (ii) no extended benefit period is in effect for such week in such state; provided, however, that the foregoing shall not apply with respect to the first two weeks for which extended benefits are payable determined without regard to this paragraph, pursuant to an interstate claim filed under the interstate benefit payment plan to the individual from the extended benefit account established for the individual with respect to the benefit year. Whenever an extended benefit period is to become effective in the commonwealth as a result of a state ''on'' indicator, or an extended benefit period is to be terminated in the commonwealth as a result of a state ''off'' indicator, the director shall make an appropriate public announcement. Computations required by the provisions of paragraph (f) of subsection (1) of this section shall be made by the commissioner, in accordance with regulations prescribed by the United States Secretary of Labor. If the Federal State Extended Unemployment Compensation Act of 1970 is amended so as to authorize the commonwealth to pay benefits for a period of extended duration beyond that currently provided by this section, the amended provisions of such federal law shall become a part of this section to the extent necessary to authorize the payment of benefits for such extended duration. Paragraphs (b), (c), (d) and (e) of subsection (3) shall not apply to weeks of unemployment beginning after March sixth, nineteen hundred and ninety-three and for each week thereafter as long as federal law requires that the provisions of section 202(a) (3) and (4) of the Federal State Extended Unemployment Compensation Act of 1970, as amended, be suspended.

M.G.L. c. 151A, § 30B Payment of additional benefits upon termination of eligibility for benefits pursuant to Federal Supplemental Compensation Act

c. 151A, § 30B. Payment of additional benefits upon termination of eligibility for benefits pursuant to Federal Supplemental Compensation Act Section 30B. (a) An individual whose eligibility or continued eligibility for unemployment benefits pursuant to the Federal Supplemental Compensation Act of 1982 is terminated solely because of the failure of congress to make available funds for the continued payment of federal supplemental compensation shall be eligible for additional benefits under the same terms and conditions as provided in said Federal Supplemental Compensation Act of 1982. (b) The weekly benefit amount payable to such individual shall be the amount equal to that amount the individual would be entitled to under section 602(d) of the Tax Equity and Fiscal Responsibility Act of 1982. (c) Any benefit paid to an individual under this section shall be charged to the solvency account established pursuant to section fourteen except to the extent that the Unemployment Compensation Fund is reimbursed under any act of congress for the payment of such benefit.

M.G.L. c. 151A, § 31 Benefits in a subsequent benefit year

c. 151A, § 31. Benefits in a subsequent benefit year Section 31. No individual may receive benefits in a subsequent benefit year unless, since the beginning of the previous benefit year during which he received benefits, he performed service for an employer subject to this chapter and has been paid wages for such service of not less than three times his weekly benefit rate for said previous benefit year.

M.G.L. c. 151A, § 35 Waiver of rights; agreement to pay contributions or payments in lieu of contributions; deduction from wages; enforcement

c. 151A, § 35. Waiver of rights; agreement to pay contributions or payments in lieu of contributions; deduction from wages; enforcement Section 35. Except as provided in the second paragraph, no agreement by an individual to waive his right to benefits or any other right under this chapter, or to pay all or any portion of the contributions or payments in lieu of contributions required hereunder from his employer, shall be valid. No employer shall make, or permit or require, any deduction from wages or salary of any employee to finance in whole or in part the contributions or payments in lieu of contributions required of the employer, or require any waiver by an employee of any right hereunder. The commissioner may make orders for the enforcement of this section, and shall cause all violations thereof and of this section to be prosecuted. Nothing in this section shall preclude an individual from authorizing the commissioner, either directly or through an agreement entered into pursuant to Section 454(20)(B)(i) of the Social Security Act, to deduct and withhold from any unemployment compensation otherwise payable the amount of child support obligations owed by said individual. For purposes of the preceding sentence, the term ''child support obligations'' includes only obligations which are being enforced pursuant to a plan described in Section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under Part D of Title IV of that Act.

M.G.L. c. 151A, § 36 Assigning, encumbering or releasing benefits; exemption from claims of creditors; exception

c. 151A, § 36. Assigning, encumbering or releasing benefits; exemption from claims of creditors; exception Section 36. Benefits which are or may become due under this chapter shall not be assigned, pledged, encumbered, released, commuted or trusteed before payment; and when paid shall, as long as they are not mingled with other funds of the beneficiary, be exempt from all claims of creditors, and from levy, execution and attachment or other remedy now or hereafter provided for the recovery or collection of debt, which exemption may not be waived. Nothing in this section shall prevent benefits payable under this chapter from being assigned, executed upon, trusteed, or otherwise attached when the purpose of such assignment or attachment is to satisfy a support order under chapter two hundred and eight, two hundred and nine, or two hundred and seventy-three or to satisfy an order to provide child support issued pursuant to legal process as defined in Section 462(e) of the Social Security Act.

M.G.L. c. 151A, § 37 Fees and representation in proceedings under this chapter; solicitation of business of representing claimant

c. 151A, § 37. Fees and representation in proceedings under this chapter; solicitation of business of representing claimant Section 37. No fee shall be charged in any proceeding under this chapter by the commissioner or any of his agents or representatives. In any proceeding under this chapter a party may be represented by an agent or attorney. No fees for the services rendered by such agent or attorney to an individual claiming benefits shall be allowable or payable unless the amount thereof shall have been previously approved by the commissioner, except in proceedings arising under sections forty and forty-one, when such fees shall be so approved by the board of review. Whoever exacts or receives any remuneration or gratuity for any services rendered on behalf of a benefit claimant under this chapter, except as authorized by this section, or who solicits the business of appearing on behalf of a benefit claimant or employer, or who makes it a business to solicit employment for another in connection with the making of any claim for benefits or for the purpose of opposing a claim or claims under this chapter, shall be punished by a fine of not more than one hundred dollars or by imprisonment for not more than six months, or both.

M.G.L. c. 151A, § 38 Claims, reports, notices and returns, in general; notice of claimant's failure to report for work

c. 151A, § 38. Claims, reports, notices and returns, in general; notice of claimant's failure to report for work Section 38. (a) Benefit claims shall be filed at the employment office at which the claimant has registered as unemployed. The commissioner shall prescribe the form, the time, and the manner in which such claims, other than disputed claims, shall be filed. The commissioner shall also prescribe the form and manner in which reports on claims required from the claimant and from the employing units shall be presented, and the conduct of hearings, other than those on appeals. Such procedure shall be designed to ascertain the substantive rights of the parties involved, without regard to common law or statutory rules of evidence and other technical rules of procedure. For the purpose of this section, the commissioner shall notify so many of the claimant's base period employers to report wages paid such individual during the base period as he finds necessary to make a proper determination on said claim. Each such employer shall thereupon promptly report to the commissioner, in such form and manner as the commissioner prescribes, such information as may be necessary to determine a claimant's benefit rights under this chapter. If an employer fails to respond to the commissioner's notice under this section within ten days after such notice was mailed to him, the commissioner shall promptly determine the matter based on the available information. If an employer fails to respond to the commissioner's notice under this subsection without good cause the employer shall have no standing to contest such determination, and any benefits paid pursuant to such a determination shall remain charged to the employer's account; provided, that the commissioner shall impose a penalty of twenty-five dollars against the employer for each such failure without good cause. For the purpose of processing claims under this section, and for the purpose of subsection (b) of section forty-four, the commissioner shall not require any wage reports other than those provided for by this section. The commissioner may promulgate rules and regulations allowing an employer to report wages on ''wages paid'' or ''wages earned'' basis. (b) Notice of a claim so filed shall be given promptly by the commissioner or his authorized representative to the most recent employing unit of the claimant and to such other employing units as the commissioner may prescribe. If such employing unit has reason to believe there has been misrepresentation or has other reasons which might affect the allowance of said claim, or has been requested by the commissioner to furnish any other pertinent information relating to said claim, it or he shall return the said notice to the indicated employment office with the reasons or information stated thereon within eight days after receipt, but in no case more than ten days after mailing of said notice, in accordance with the procedure prescribed by the commissioner. Failure without good cause to return said notice and information within the time provided in this section or prescribed by the commissioner shall bar the employing unit from being a party to further proceedings relating to the allowance of the claim, and failure knowingly to return it within such time shall subject the employing unit to the penalties provided in section forty-seven. For the purposes of this subsection, it shall be deemed that said notice has been returned as of the date indicated by the postal cancellation stamp thereon. (c) If, after receiving a notice of claim filed, the employing unit recalls a claimant to work, and such claimant fails to report for such work the employing unit shall within five days of the date of such recall notify the employment office from which such notice was received. Such notice shall be in writing, and shall identify the claimant and the date on which such work was available for him. Failure knowingly to give such notice and information within the time provided in this section shall subject the employing unit to the penalties provided in section forty-seven.

M.G.L. c. 151A, § 38A Payment of benefits resulting from failure of employing unit to timely or adequately respond to department request for information

c. 151A, § 38A. Payment of benefits resulting from failure of employing unit to timely or adequately respond to department request for information Section 38A. (a) If the director, or the director's authorized representative, determines, after providing written or electronic notice to the employer, that a payment of benefits was made because the employing unit, or an agent of the employing unit, was at fault for failing to respond timely or adequately to any request of the department for information relating to the claim for benefits, then: (i) the employing unit, except for employing units making payments into the Unemployment Compensation Fund under section 14A, shall not be relieved of charges on account of any such payment of benefits; and (ii) if the employing unit makes payments into the Fund under section 14A, it shall not be relieved from reimbursing the fund on account of any such payment of benefits. For purposes of this subsection, a response shall be considered inadequate if it fails to provide sufficient facts to enable the department to make the proper determination regarding a claim for benefits. A response shall not be considered inadequate if the department fails to ask for all necessary information, except in any case where there has been a failure to respond. (b) The director shall adopt regulations implementing this section. (c) A determination that an employing unit, or an agent of an employing unit, is at fault for failing to timely or adequately respond to a request of the department relating to a claim for benefits may be appealed under sections 39 to 42, inclusive, but the remedy shall not be subject to appeal.

M.G.L. c. 151A, § 39 Determination of claim and benefits; procedures; payment of claims or denials; default in payment of contributions

c. 151A, § 39. Determination of claim and benefits; procedures; payment of claims or denials; default in payment of contributions Section 39. (a) The commissioner or his authorized representative shall promptly determine, in accordance with the procedures established by the commissioner, and after making such inquiries and investigations as he deems necessary, whether or not a claim is valid, and the amount, if any, of the benefits payable thereunder. The commissioner shall make every reasonable effort to give notice of such determination within thirty days after the date of filing of the claim, together with the reasons therefor, to the claimant. In the event that the claim is declared valid, the commissioner shall give notice to any employing unit which shall have returned notice in accordance with section thirty-eight. Benefits shall be paid promptly or denied in accordance with such determination. (b) Any interested party notified of a determination may request a hearing within ten days after delivery in hand by the commissioner's authorized representative, or mailing of said notice, unless it is determined in accordance with procedures prescribed by the commissioner that the party had good cause for failing to request a hearing within such time. In no event shall good cause be considered if the party fails to request a hearing within thirty days after such delivery or mailing of said notice. If a hearing is so requested, the commissioner or his authorized representative, except when the alternative provided in subsection (d) is invoked, shall afford all interested parties a reasonable opportunity for a fair hearing before an impartial hearing officer designated by the commissioner. The manner in which disputed claims shall be presented, and the conduct of the hearings, shall be in accordance with chapter thirty A, and such other procedures as prescribed by the commissioner which are not inconsistent with chapter thirty A. Such procedures shall include provisions for the following: (1) reasonable notice of the time and place of the hearing to all parties in order to permit adequate preparation; (2) notice of the issues to be considered thereat; (3) the right of representation by an agent, counsel, or advocate; (4) the right to produce evidence and offer testimony, examine and cross-examine witnesses; and (5) making available to a party, upon request and within a reasonable time prior to a hearing, written information and documents in the possession of the commissioner to the extent necessary for the proper presentation of its case. The decision of the commissioner or his authorized representative shall be based solely on the testimony, evidence, materials and issues introduced at the hearing. The commissioner or his authorized representative shall make every reasonable effort to give notice of such decision, together with the findings and reasons therefor, to the parties by mailing to each party at his last known address a copy of such decision, findings and reasons, within forty-five days after the date of request for hearing. Benefits shall be paid promptly or denied in accordance with such decision. Unless action is taken under section forty, the decision of the commissioner or his authorized representative shall be final on all questions of fact and law. (c) A full and complete record shall be kept of all proceedings in connection with a disputed claim. All testimony, records, investigation reports and documents in the possession of the commissioner of which he avails himself in making the decision, shall be made part of the record of the proceedings. Any recorded testimony need not be transcribed unless a party to an appeal brought under section forty so requests. The party requesting a transcript shall pay the costs of the transcription. If no such request is made, the board of review may use the recording on appeal. (d) Whenever a determination involves the application of clause (b) of section twenty-five, the commissioner may immediately refer the case or cases to the board of review for hearing and decision in accordance with clause (d) of section forty-one. (e) Default in payment of contributions by an employer shall not in any manner adversely affect the rights of an employee otherwise eligible for benefits.

M.G.L. c. 151A, § 40 Application for review

c. 151A, § 40. Application for review Section 40. A claimant or interested party may, within thirty days after mailing to him of notice of the decision, file an application for a review of such decision by the board of review.

M.G.L. c. 151A, § 41 Review by board; procedures; findings of fact; decision; judicial review

c. 151A, § 41. Review by board; procedures; findings of fact; decision; judicial review Section 41. (a) Unless such application for review is withdrawn, the board of review shall make a preliminary examination of the record of the hearing afforded by the commissioner, along with the findings of fact and the decision, and shall, in its discretion, grant or deny the application for review. The board may appoint one or more examiners, selected in accordance with section nine K of chapter twenty-three, to conduct such preliminary examinations and recommend to the board either a grant or denial of the application for review. Such application for review must be granted or denied by the board no later than twenty-one days after an appeal is filed, and a copy of its decision shall be mailed to all parties. If the board does not render such a decision within such twenty-one day period, the application for review shall be deemed to be denied upon the twenty-first day. (b) If a review is granted, the board shall inquire whether the commissioner's decision was founded on the evidence in the record and was free from any error of law affecting substantial rights. Before rendering its decision, the board may remand the case to the commissioner for taking of such additional evidence as the board deems necessary or may itself take evidence at a hearing. The conduct of such evidentiary hearings upon remand and before the board shall be in accordance with the procedures prescribed by and pursuant to subsection (b) of section thirty-nine. The board shall make every reasonable effort to issue a decision within forty-five days after granting an application for review. The board shall promptly give notice to the parties of its decision, together with the findings and reasons therefor, by mailing to each party at his last known address a copy of such decision and reasons. In lieu of mailing, such copy may be delivered. No member or representative of the board of review shall participate in any case in which he has an interest. Benefits shall be paid promptly or denied in accordance with the decision of the board. Unless action is taken under section forty-two, the decision of the board shall be final on all questions of fact and law. (c) If the application for review is denied, the decision of the commissioner shall be deemed to be the decision of the board of review for the purpose of judicial review as provided in section forty-two, and shall be subject to judicial review within the time and in the manner provided for with respect to decisions by the board, except that the time limitations shall run from the date of mailing of the notice of the order of the board denying the application for review. (d) In matters referred to it pursuant to subsection (d) of section thirty-nine, unless the request for hearing is withdrawn, the board of review shall afford the parties reasonable opportunity for fair hearing and shall affirm or modify the findings of fact and determinations of the commissioner or his authorized representative. Benefits shall be paid promptly or denied in accordance with the decision of the board. (e) The manner in which evidentiary hearings are presented before the board of review, and the conduct of such hearings, shall be in accordance with regulations prescribed by the board for determining the rights of the parties. Such regulations prescribed by the board of review need not conform with common law or statutory rules of evidence and other technical rules of procedure provided that such regulations conform with the provisions of clauses (1) to (5), inclusive, of subsection (b) of section thirty-nine of this chapter and chapter thirty A. A full and complete record shall be kept by the board of review of hearings held by said board. All testimony, records, investigatory reports and documents in the possession of the board shall be made part of the proceeding. Any recorded testimony need not be transcribed unless a party so requests it. The party requesting a transcript shall pay for the costs of transcription.

M.G.L. c. 151A, § 42 Judicial review; procedures; appeals; rules

c. 151A, § 42. Judicial review; procedures; appeals; rules Section 42. The commissioner or any interested person aggrieved by any decision in any proceeding before the board of review may obtain judicial review of such decision by commencing within thirty days of the date of mailing of such decision, a civil action in the district court within the judicial district in which he lives, or is or was last employed, or has his usual place of business, and in such proceeding, every other party to the proceeding before the board shall be made a defendant. If an appeal to the board of review is deemed denied pursuant to subsection (a) of section forty-one because the board failed to act upon such appeal, judicial review may be obtained by commencing a civil action as prescribed in the preceding sentence, except that the time for commencing such action shall run from the date such appeal is deemed denied. The commissioner shall be deemed to have been a party to any such proceeding before the board. The complaint shall state the grounds upon which such review is sought. The plaintiff shall serve a copy of the complaint upon each defendant by registered or certified mail, return receipt requested, within seven days after commencing the action for judicial review. The commissioner shall make every reasonable effort to file with the court a certified copy of the decision of the board of review, including all documents and a transcript of all testimony taken at the hearing before said board or the commissioner as the case may be, within twenty-eight days after service of the complaint upon the commissioner or within twenty-eight days after the commencement of the action for judicial review by the commissioner. Each defendant shall file an answer within twenty-eight days after receipt of the complaint, except that the commissioner may, by way of answer, file in court within such time period a certified copy of the record of the proceeding under review. Except as otherwise provided in this section, or if inconsistent with the provisions of this section, such proceeding shall be governed by the Rules of Civil Procedure for the district courts and the municipal court of the city of Boston. The findings and decisions of the board shall be reviewed in accordance with the standards for review provided in paragraph (7) of section fourteen of chapter thirty A. Any proceeding under this section shall be given precedence over all other civil cases. An appeal may be taken from the decision of the justice of the district court directly to the appeals court. Notice of appeal shall be filed in the office of the clerk of the district court within thirty days after entry of the judgment by the clerk. The completion of such appeal shall be made in accordance with the Massachusetts Rules of Appellate Procedure. Benefits shall be paid or denied in accordance with the decision of the trial court justice during the pendency of such appeal.

M.G.L. c. 151A, § 42A Commissioner represented by attorney general or designated attorney

c. 151A, § 42A. Commissioner represented by attorney general or designated attorney Section 42A. In any action to enforce any provision of this chapter, or any criminal proceedings thereunder, the commissioner shall be represented by the attorney general, or by any attorney at law designated by the attorney general for such purpose.

M.G.L. c. 151A, § 42B Modification or reversal of decision; recovery of payments

c. 151A, § 42B. Modification or reversal of decision; recovery of payments Section 42B. If any determination under section thirty-nine, or any decision under section thirty-nine, forty-one or forty-two, is finally modified or reversed, any benefits which have been paid but to which the claimant was not entitled under such final decision shall be deemed to be erroneous payments recoverable under section sixty-nine.

M.G.L. c. 151A, § 43 Administering oaths; depositions; certifications; witnesses; production of evidence; contempt; self-incrimination

c. 151A, § 43. Administering oaths; depositions; certifications; witnesses; production of evidence; contempt; self-incrimination Section 43. In the discharge of the duties prescribed by this chapter, the commissioner and the members of the board of review and of the state advisory council, or the duly authorized representative of any of them, shall have the power to administer oaths, take depositions, certify to official acts, and require by summons the attendance of witnesses and the production of books, papers, documents and records. Witnesses so summoned shall be paid for attendance and travel the same fees as witnesses in civil actions before the courts. Such fees shall be paid from the employment security administration account. In case of refusal to obey a subpoena issued to any person under authority of this chapter, any court of the commonwealth, within the jurisdiction of which the inquiry is carried on or the person so refusing to obey is found or resides or transacts business, may, upon application by the commissioner or his duly authorized representative or the board of review, issue to such person an order requiring him to appear before the commissioner, or his duly authorized representative or the board of review, as the case may be, to produce evidence if so ordered or to give testimony touching the matter under investigation or in question; and any failure to obey such order of the court may be punished by said court as a contempt thereof. No person shall be excused from giving testimony, or from producing any book, record, document or other paper, pertinent to the matter in question, in any investigation or inquiry by, or upon any hearing before, the commissioner or the board of review or the duly authorized representative of the commissioner or said board, when ordered to do so by the commissioner, or said board, or such representative, respectively, upon the ground that the testimony or the book, record, document or other paper required of him may tend to incriminate him or subject him to a penalty or forfeiture; but no person shall be prosecuted, punished or subject to any penalty or forfeiture for or on account of any act, transaction, matter or thing concerning which, after claiming his privilege, he shall by order have testified or produced documentary evidence, except for perjury committed in giving such testimony or forgery committed by him in such documentary evidence.

M.G.L. c. 151A, § 44 Accounts for employers; records for employees; disposition of papers; summaries; reproductions

c. 151A, § 44. Accounts for employers; records for employees; disposition of papers; summaries; reproductions Section 44. (a) The commissioner shall maintain a separate account for each employer, crediting his account with all the contributions which he has paid during each year. (b) The commissioner shall maintain suitable records for each employee on which may be recorded that part of his quarterly wages subject to contributions and such other pertinent information as the commissioner may prescribe. (c) The commissioner may destroy or dispose of any records, reports, claims, or other papers which, in his opinion, are no longer of any value to the department, and he may make such summaries or compilations, photographs, duplications or reproductions of any such records, reports, claims or other papers, which he deems advisable to preserve the information contained therein and such summaries, compilations, photographs, duplications or reproductions shall be admissible in evidence in any proceeding in any court of the commonwealth if the original would have been admissible therein.

M.G.L. c. 151A, § 45 Records and reports of employing units; verification

c. 151A, § 45. Records and reports of employing units; verification Section 45. Every employing unit shall keep true and accurate records of all individuals employed by him and such other information as the commissioner deems necessary for the effective administration of this chapter. Such records shall be open to inspection by the commissioner or his authorized representatives at any reasonable time. The commissioner may require from any such employing unit such reports on wages, hours, employment, unemployment and related matters concerning his employees as the commissioner deems necessary for the effective administration of this chapter, and every such employing unit shall fully, correctly and promptly furnish to the commissioner all information required by him to carry out the purposes and provisions of this chapter. The commissioner may require that such information be verified under oath, which may be administered by the commissioner, or any person thereto authorized by him.

M.G.L. c. 151A, § 46 Confidential information; admissibility as evidence; exceptions to disclosure restrictions

c. 151A, § 46. Confidential information; admissibility as evidence; exceptions to disclosure restrictions Section 46. (a) Except as provided in this section, information secured pursuant to this chapter is confidential and for the exclusive use and information of the department in the discharge of its duties. Such information is not a public record nor admissible in any action or proceeding, except as provided in this section. This information is absolutely privileged and shall not be made the subject matter or basis in any action of slander, libel or emotional distress. (b) Such information may be admissible only in the following actions or proceedings: (1) in civil or criminal cases brought pursuant to this chapter where the department or the commonwealth is a necessary party; (2) in civil cases relating to the enforcement of child support obligations under section twenty-nine B; (3) in criminal prosecutions for homicide, or any offense stemming from investigations conducted pursuant to section 10 of chapter 14; and (4) in criminal prosecutions for violation of federal law. (c) The department shall disclose, upon request, such information in the following circumstances: (1) to any employer, information concerning the employer's record; (2) to any claimant or to the claimant's authorized agent, information concerning the claimant's own record; (3) to the heads of the departments of career services, transitional assistance, revenue, veterans' services, family and medical leave, office of Medicaid and industrial accidents, information necessary in the performance of their official duties; (31/2) to the heads of governmental agencies who are partners in the Workforce Innovation and Opportunity Act, information necessary for the purpose of complying with performance reporting requirements of the Workforce Innovation and Opportunity Act, Public Law 113–128; (4) to probation or parole officers working for a governmental agency, information necessary in the performance of their official duties; (5) to the Internal Revenue Service of the United States Department of the Treasury, information necessary for purposes of the administration of federal unemployment taxes. (6) to the state police, including the state police violent fugitive arrest squad, and local police departments, identifying and locating information, upon request for the sole purpose of identifying and locating individuals wanted on default or arrest warrants. Only identifying information including, but not limited to, name, date of birth, all pertinent addresses, telephone number and social security number shall be made available to the state police and local police departments pursuant to this section. (7) to the commonwealth health insurance connector authority, information under an interagency agreement for the administration and enforcement of chapter 176Q. (71/2) to the executive office of health and human services, information under an interagency agreement for the administration and enforcement of paragraph (4) of subsection (a) of section 69 of chapter 118E. (d) Nothing in this section shall be construed to prevent the commissioner from (i) complying with the provisions of section sixty-five, (ii) conducting any investigations under said section, or (iii) publishing in statistical form the results of any such investigations without disclosing the identity of the individual involved. (e) Whoever discloses such information contrary to this section and without the authority of the commissioner or pursuant to the commissioner's rules and regulations, or as otherwise required or authorized by law, shall be punished by a fine of not more than one hundred dollars, or by imprisonment for not more than six months, or both. (f) Nothing in this chapter shall prohibit the commissioner from requesting and exchanging information for purposes of income and eligibility verification in accordance with a system which meets the requirements of section 1137 of the Social Security Act and the regulations promulgated by the Secretary of Labor thereunder. In addition, nothing in this chapter shall prohibit the commissioner from providing information to the Secretary of Health and Human Services under sections 453 (e) and 453 (f) of the Social Security Act and to officers and employees of the Department of Housing and Urban Development and to representatives of a public housing agency in accordance with section 903 (c) of P.L. 100–628, the Stewart B. McKinney Homeless Assistance Amendments Act of 1988, to the extent required by section 303 of the Social Security Act; provided, however, that appropriate arrangements have been made for reimbursing the department for the costs of providing such information. Nothing in this chapter shall prohibit the commissioner from providing information to the division of medical assistance and the secretary of health and human services to support the provision of federal funding under section 1115 of the Social Security Act for programs implemented pursuant to subsection (j) of section 14G. (g) (1) Notwithstanding any of the foregoing provisions of this section, the commissioner may publish a list of all active employers which are delinquent under this chapter in the payment of their obligations in an amount greater than five thousand dollars. (2) At least ninety days prior to disclosing the identity of any such delinquent employer, the commissioner shall mail by certified mail addressed to such delinquent employer at the employer's last or usual place of business or abode a written notice detailing the amount, the nature, and the intended disclosure of this delinquency. If the delinquent amount has not been paid sixty days after said notice was mailed, the commissioner may publicly disclose such delinquency. (3) Unpaid obligations shall not be deemed to be delinquent and subject to disclosure if there is a written agreement for payment without default between the employer and the commissioner, or the commissioner certifies that the liability is under appeal or is based wholly upon a question of law that is currently under appeal before a court or the board of review in another case involving the same question or that the employer has filed a petition in bankruptcy pursuant to 11 USC section 101 et seq. (4) Any unauthorized disclosure made by the commissioner in a good faith effort to comply with this paragraph shall not be considered a violation of this section. (h) Nothing in this chapter shall prohibit the commissioner from participating with the commissioner of revenue in a program which permits employing units subject to this chapter to file with the department of revenue a consolidated return which includes, but is not limited to, unemployment insurance, unemployment health insurance, workforce training, income tax withholding and wage reporting information, together with the required payment. (i) Nothing in this chapter shall prohibit the commissioner from participating with the commissioner of revenue in a program which permits employing units subject to this chapter to file with the department of revenue a consolidated return which shall include, but need not be limited to, unemployment insurance, unemployment health insurance, workforce training, income tax withholding and wage reporting information, together with the required payment. (j) (1) The commissioner may provide the United States Census Bureau with information for use by the Census Bureau in the Longitudinal Household – Employer Dynamics System pursuant to a written agreement between the United States Census Bureau and the commissioner. The confidentiality of such information shall be protected by this section and Title XIII of the United States Code. (2) The commissioner may provide the Bureau of Labor Statistics with information for the purpose of carrying out its responsibilities and duties under chapter 1 of Title XXIX of the United States Code pursuant to a written agreement between the Bureau of Labor Statistics and the commissioner. The confidentiality of such information shall be protected by this section and Title XXIX of the United States Code.

M.G.L. c. 151A, § 47 False statements or misrepresentations; punishment; evidence; restitution

c. 151A, § 47. False statements or misrepresentations; punishment; evidence; restitution Section 47. Any person who knowingly makes any false or misleading statement, representation or submission or knowingly assists, abets, solicits or conspires in the making of any false or misleading statement, representation or submission in order to maintain, obtain, or increase benefits under this chapter for himself or any other individual, or who knowingly conceals or fails to disclose a material fact in order to maintain, obtain or increase benefits under this chapter for himself or for any other individual shall be punished by imprisonment in the state prison for not more than five years or by imprisonment in jail for not less than six months nor more than two and one-half years or by a fine of not less than one thousand nor more than ten thousand dollars, or by both such fine and imprisonment. Each false or misleading statement, representation, or submission and each failure to disclose or concealment shall constitute a separate offense. Any person who provides the department with a false identification or misrepresents his identity in connection with any claim or attempt to make a claim for benefits under this chapter for himself or any other individual shall be punished by a fine of not less than one hundred nor more than one thousand dollars, or by imprisonment for not more than six months, or both. Any employing unit which or any officer or agent of an employing unit who willfully attempts in any manner to evade or defeat any contribution or payment in lieu of contribution or who knowingly makes a false statement or misrepresentation to avoid or reduce any contribution, payment in lieu of contribution, interest charge or benefit payment required of such employing unit under any provision of this chapter shall be guilty of a felony and upon conviction thereof, shall be punished by a fine of not less than ten thousand nor more than fifty thousand dollars, or by imprisonment for not more than five years, or both such fine and imprisonment. Each such attempt to evade or defeat and each such false statement or misrepresentation shall constitute a separate and distinct offense. Any employing unit which, or any officer or agent of any employing unit who, knowingly fails or refuses to pay any such benefit, contribution, payment in lieu of contribution or interest charge, or to furnish any report or information duly required by the commissioner under any provision of this chapter, or makes or requires any deduction from wages to pay any portion of the contributions, payments in lieu of contributions or interest charges required from employers under any provision of this chapter, or attempts by threats or coercion of any kind to induce any individual to waive any rights under any provision of this chapter, or attempts by threats or coercion of any kind to prevent any individual from testifying at any hearing conducted under any provision of this chapter, shall be punished by a fine of not less than two thousand five hundred nor more than ten thousand dollars, or by imprisonment for not more than one year, or both such fine and imprisonment. Each such failure or refusal to pay, each such deduction from wages and each such attempt to coerce shall constitute a separate and distinct offense. The receipt of any notice of termination of employment or of any substantial alteration in the terms of employment within 6 months after an employee has provided evidence in connection with a claim for benefits under this chapter, or has testified at any hearing conducted under this chapter, shall create a rebuttable presumption that such notice or other action is a reprisal against the employee for providing evidence. Such presumption shall be rebutted only by clear and convincing evidence that such employer's action was not a reprisal against the employee and that the employer had sufficient independent justification for taking such action, and would have in fact taken such action, in the same manner and at the same time the action was taken, regardless of the employee's providing evidence in connection with a claim for benefit under this chapter. An employing unit found to have threatened, coerced or taken reprisal against any employee pursuant to this paragraph shall rescind any adverse alteration in the terms of employment for such employee and shall offer reinstatement to any terminated employee and shall also be liable for damages and costs of the suit, including a reasonable attorney's fee. Any person, as defined in section 14N, or officer or agent of the person, who knowingly violates or attempts to violate subsections (a) or (b) of section 14N or any other provision of this chapter related to determining the assignment of a contribution rate or if a person knowingly advises another person in a way that results in a violation or attempted violation of the provisions shall be punished by imprisonment in the state prison for not more than 5 years or by imprisonment in jail for not less than 6 months nor more than 21/2 years or by a fine of not less than $5,000 nor more than $50,000, or by both such fine and imprisonment. Whoever willfully corrupts or by force or threat of force, including any threatening letter or communication, endeavors to intimidate or impede an officer or employee of the commonwealth acting in an official capacity under this chapter, or in any other way corrupts by force or threat of force, including any threatening letter or communication, obstructs or impedes, or endeavors to obstruct or impede, the due administration of this chapter, shall be punished by a fine of not more than five thousand dollars, or by imprisonment for not more than three years, or both such fine and imprisonment, except that if the offense is committed only by threat of force, shall be punished by a fine of not more than three thousand dollars or by imprisonment for not more than one year, or both such fine and imprisonment. The term ''threat of force'', as used in this subsection, means threat of bodily harm to the officer or employee of the commonwealth or to a member of the officer's or employee's family. If such employing unit or the employer of such officer or agent is a corporation, the president, secretary and the treasurer, or officers exercising corresponding functions, shall each be subject to the aforesaid penalties for any violation of any provision of this section, of which they, respectively, had knowledge, or, in the proper exercise of their duties ought to have had knowledge. The introduction into evidence of a certified copy of the annual report of condition or, where no report has been filed, the articles of organization shall be prima facie evidence that the officers listed on the annual report of condition or, where applicable the articles of organization, are the officers of the corporation responsible for violation of any provision of this section. Any person convicted of a violation of any provision of this chapter or of a violation of any order, rule or regulation of the commissioner or of the department made under the authority of any provision of this chapter, the punishment for which is not otherwise provided, shall be punished by a fine of not more than one hundred dollars for the first offense, and, for any subsequent offense within a period of two years immediately following a final conviction of a like offense by a court of the commonwealth, shall be punished by a fine of not less than two hundred nor more than five hundred dollars, or by imprisonment for not more than two years, or both such fine and imprisonment. Any person found guilty of violating any provision of this chapter, in addition to any other punishment, may be ordered to make restitution to the department of employment and training in an amount not to exceed the amount specified in the complaint of the commonwealth plus any amounts which have accrued under this chapter since filing of the complaint. Complaint against any person for a violation of any provision of this section shall be made within six years after the date of such violation. All fines collected under this section shall be paid to the commissioner and after clearance shall be deposited in the Contingent Fund. On or before October 15 of the first year, the department shall file with the house and senate committees on ways and means and the clerks of the house of representatives and the senate and the joint committee on commerce and labor a report which shall contain a comprehensive evaluation of the effectiveness of collections and payments authorized by section 15, subsection (a) of section 47, section 58 and section 69D including, but not limited to, the total amount of monies collected and deposited into the contingent fund pursuant to those sections.

M.G.L. c. 151A, § 47A Utterance or delivery of insufficient funds check with intent to defraud; punishment

c. 151A, § 47A. Utterance or delivery of insufficient funds check with intent to defraud; punishment Section 47A. Whoever, with intent to defraud, makes, draws, utters or delivers any check, draft or order for the payment of any amount required under this chapter upon any bank or other depository, with knowledge that the maker or drawer has not sufficient funds or credit at such bank or other depository for the payment of such instrument, although no express representation is made in reference thereto, shall be punished by a fine of not less than five hundred nor more than five thousand dollars, or imprisonment for not more than two years, or both such fine and imprisonment. As against the maker or drawer thereof, the making, drawing, uttering or delivery of such check, draft or order, payment of which is refused by the drawee, shall be prima facie evidence of intent to defraud and of knowledge of insufficient funds in, or credit with, such bank or other depository, unless the maker or drawer shall have paid the holder thereof the amount due thereof, together with all costs and protest fees, within two days after receiving notice that such check, draft or order has not been paid by the drawee. The word ''credit'' as used herein, shall be construed to mean an arrangement or understanding with the bank or depository for the payment of such check, draft or order.

M.G.L. c. 151A, § 48 Unemployment Compensation Fund; establishment; composition; benefits payable from pooled money

c. 151A, § 48. Unemployment Compensation Fund; establishment; composition; benefits payable from pooled money Section 48. There is hereby established, separate and apart from all public moneys or funds of the commonwealth, an Unemployment Compensation Fund, which shall be administered by the commissioner without liability on the part of the commonwealth beyond the amounts credited to and earned by the fund. This fund shall consist of all contributions and moneys paid into the state treasury and credited to the fund as provided in this chapter; all property and securities acquired by and through the use of moneys belonging to the fund and all interest thereon, less payments therefrom under this chapter, and excepting refunds made pursuant to the provisions of section eighteen of sums erroneously paid into the fund, and refunds of contributions made in accordance with the provisions of subsection (e) of section six. All moneys in the fund shall be pooled and available to pay benefits under this chapter irrespective of the source of such moneys.

M.G.L. c. 151A, § 49 Vested rights

c. 151A, § 49. Vested rights Section 49. No person shall be or be deemed to be vested with any property or other right by virtue of the enactment of this chapter.

M.G.L. c. 151A, § 50 Treasurer of Unemployment Compensation Fund; clearing account; fund account; deposit with United States secretary of the treasury

c. 151A, § 50. Treasurer of Unemployment Compensation Fund; clearing account; fund account; deposit with United States secretary of the treasury Section 50. (a) The state treasurer shall be, ex officio, the treasurer of the Unemployment Compensation Fund. He shall maintain within the Unemployment Compensation Fund two separate accounts as follows:— (1) A clearing account in which the commissioner, immediately upon their receipt, shall deposit all moneys payable to the fund. (2) An unemployment compensation fund account. (b) All money in the clearing account after clearance thereof, and excepting payment of refunds as provided in sections eighteen and forty-eight, shall be deposited by the state treasurer immediately with the secretary of the treasury of the United States of America to the credit of the account of the commonwealth in the Unemployment Trust Fund, established and maintained pursuant to section nine hundred and four of the Social Security Act, as amended, any provisions of the general laws relating to the deposit, administration, release or disbursement of moneys in the possession or custody of the commonwealth to the contrary notwithstanding.

M.G.L. c. 151A, § 51 Requisition from trust fund; transfer to commissioner

c. 151A, § 51. Requisition from trust fund; transfer to commissioner Section 51. The state treasurer shall from time to time requisition from said Unemployment Trust Fund such amounts, not exceeding the amounts standing to the commonwealth's account therein, as the commissioner deems necessary for the payment of benefits for a reasonable future period, and transfer such moneys to the commissioner.

M.G.L. c. 151A, § 52 Benefit account

c. 151A, § 52. Benefit account Section 52. All moneys requisitioned from the commonwealth's account in the Unemployment Trust Fund in the United States treasury and received by the commissioner from the state treasurer shall be immediately deposited in a benefit account maintained by the commissioner. All moneys in the benefit account shall be used exclusively for the payment of benefits pursuant to this chapter.

M.G.L. c. 151A, § 53 Unclaimed balance in benefit account

c. 151A, § 53. Unclaimed balance in benefit account Section 53. Any balance of moneys requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or, in the discretion of the commissioner, shall be redeposited by the state treasurer with the secretary of the treasury of the United States of America, to the credit of the account of the commonwealth in the Unemployment Compensation Fund.

M.G.L. c. 151A, § 53A Unemployment Trust Fund; money credited to commonwealth's account; use; records

c. 151A, § 53A. Unemployment Trust Fund; money credited to commonwealth's account; use; records Section 53A. Money credited to the commonwealth's account in the Unemployment Trust Fund by the secretary of the treasury of the United States, pursuant to section nine hundred and three of the federal social security act, as amended, may be (1) withdrawn for the payment of benefits under this chapter, (2) withdrawn for payment of fees authorized under the treasury offset program described in section 14Q and paid to the Financial Management Service, a bureau of the Department of the Treasury, and (3) requisitioned and used for the payment of expenses incurred for the administration of this chapter and for public employment offices pursuant to a specific legislative appropriation; provided, that the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:— (a) specifies the purposes for which such money is appropriated and the amounts appropriated therefor; (b) limits the period within which such money may be expended to a period ending not more than two years after the date of the enactment of the appropriation law; and (c) limits the amount which may be used during a twelve-month period beginning on July first and ending on the next June thirtieth to an amount which does not exceed the amount by which the aggregate of the amounts credited to the commonwealth's account pursuant to section nine hundred and three of the federal social security act, as amended, during the same twelve-month period and the twenty-four preceding twelve-month periods, or such greater number of preceding twelve-month periods as may be established by amendment of section nine hundred and three of the federal social security act, exceeds the aggregate of the amounts used pursuant to this subsection and charged against the amounts credited to the commonwealth's account during any of such twenty-five twelve-month periods or such greater number of twelve-month periods as may be established by amendment of section nine hundred and three of the federal social security act. For the purposes of this subsection, amounts used during any such twelve-month period shall be charged against equivalent amounts which were first credited and which are not already so charged; except that no amount obligated during any such twelve-month period may be charged against any amount credited during such a twelve-month period earlier than the twenty-fourth preceding such period or such earlier preceding period as may be established by amendment of section nine hundred and three of the federal social security act. Notwithstanding any of the foregoing provisions of this section or the provisions of any other general or special law to the contrary, with respect to federal fiscal years 1999, 2000, and 2001 funds credited to said Unemployment Trust Fund pursuant to section 903 of the federal social security act shall be used solely for the administration of this chapter and shall not be subject to appropriation. Moneys requisitioned for the payment of expenses of administration pursuant to this section shall be deposited in a separate account to be established by the commissioner but, until encumbered or expended, shall remain a part of the Unemployment Compensation Fund. The commissioner shall maintain a separate record of the deposit, obligation, expenditure, and return of funds so deposited. If any money so deposited is, for any reason, not to be expended for the purpose for which it was appropriated, or if it remains unexpended at the end of the period specified by the law appropriating such moneys, it shall be withdrawn and returned to the secretary of the treasury of the United States for credit to the commonwealth's account in the Unemployment Trust Fund.

M.G.L. c. 151A, § 54 Depositaries; insurance charge; commingling funds

c. 151A, § 54. Depositaries; insurance charge; commingling funds Section 54. Except as otherwise provided in this chapter, moneys in the clearing and benefit accounts and the contingent fund may be deposited in any depositary bank in which general funds of the commonwealth may be deposited, but no public deposit insurance charge or premium shall be paid out of the Unemployment Compensation Fund or the contingent fund. Moneys in the clearing and benefit accounts and the contingent fund shall not be commingled with other funds of the commonwealth, but shall be maintained as separate accounts on the books of the depositary bank.

M.G.L. c. 151A, § 55 Bond of commissioner; premiums paid from administrative account

c. 151A, § 55. Bond of commissioner; premiums paid from administrative account Section 55. The commissioner shall give a bond conditioned upon the faithful performance of his duties with respect to the benefit account in an amount not exceeding twenty-five thousand dollars, and approved by the governor and council and with surety or sureties satisfactory to the attorney general. Premiums upon bonds pursuant to this section shall be paid from the employment security administration account.

M.G.L. c. 151A, § 56 Trust fund; administration upon cessation of Unemployment Compensation Fund or federal separate book account; investments

c. 151A, § 56. Trust fund; administration upon cessation of Unemployment Compensation Fund or federal separate book account; investments Section 56. The provisions of this chapter, to the extent that they relate to the Unemployment Compensation Fund, shall be operative only so long as such Unemployment Compensation Fund continues to exist and so long as the secretary of the treasury of the United States of America continues to maintain for the commonwealth a separate book account of all funds deposited therein by the commonwealth for benefit purposes, together with the commonwealth's proportionate share of the earnings of such Unemployment Compensation Fund, from which no other state is permitted to make withdrawals. If and when such Unemployment Compensation Fund ceases to exist, or such separate book account is no longer maintained, all moneys belonging to the Unemployment Compensation Fund of the commonwealth shall be requisitioned by the state treasurer as ex officio treasurer of the fund. The state treasurer shall thereafter, in accordance with the pertinent provisions of this chapter, hold, invest, transfer, sell, deposit and release such moneys, and any properties, securities, or earnings acquired as an incident thereto, for the administration by the commissioner as a trust fund for the purposes of paying benefits or refunds; provided, that such moneys shall be invested in the following classes of securities: (a) Bonds or other interest-bearing obligations of the United States of America; (b) Other direct obligations of the United States; (c) Securities which are the direct obligations of the commonwealth; (d) Bonds and other interest-bearing obligations of any legally constituted political subdivision of the commonwealth, if such subdivision has never defaulted in the payment of the principal or interest of any of its bonds or other interest-bearing obligations.

M.G.L. c. 151A, § 57 Requisitions from state trust fund; investment board; deposits; investments; assistance

c. 151A, § 57. Requisitions from state trust fund; investment board; deposits; investments; assistance Section 57. In the event of the provisions contained in section fifty-six becoming operative (a) The commissioner shall from time to time requisition from the state treasurer as treasurer ex officio of the trust fund such amounts of moneys as he deems necessary for the payment of benefits for a reasonable time and immediately deposit same in the benefit account for the purpose of paying benefits under the provisions of this chapter. (b) An investment board of three members, hereinafter called the board, the membership of which shall be as provided in the following sentence, is hereby created, and shall be responsible for directing how and to what extent the fund shall from time to time be held, deposited and invested under this chapter. The board shall consist of the state treasurer, the commissioner and the chairman of the state advisory council or their authorized representatives. The board shall perform its duties by the recorded vote of any two of its members and under rules to be adopted by it. Except as otherwise provided in this section and as the board may from time to time determine, not less than twenty nor more than forty per cent of the fund shall either be deposited with the federal reserve bank of Boston, if said bank is authorized to receive and to pay interest on such deposits, or shall be deposited by the commissioner, or shall, at the direction of the board, be held in ear-marked cash either by the commissioner or by the federal reserve bank of Boston, if said bank is authorized to hold such funds for the commonwealth, or in other safe depositories selected by the board. Except as otherwise provided in said section fifty-six, the balance of the fund shall at the direction of the board be invested in any or all of the classes of securities therein referred to. If the fund is so invested, the board may purchase and sell such securities therefor at current market prices, may invest and reinvest the fund from time to time in its discretion, and may, in its discretion, borrow against its investments for current payments. To enable the board to perform its duties under this section, the commissioner shall furnish the board with any necessary assistance duly requested by the board and approved by the commissioner.

M.G.L. c. 151A, § 58 Employment security administration account; monies received; disposition

c. 151A, § 58. Employment security administration account; monies received; disposition Section 58. (a) There is hereby created the employment security administration account, hereinafter called the account, to consist of all moneys (1) Appropriated by the commonwealth for the administration of this chapter or for said account, including such money as may be made available by the commonwealth for its state employment service; (2) Received under this chapter or under federal laws which are designated for the administration of this chapter or for said account, including such money as may be alloted to the commonwealth under the Wagner-Peyser Act, so called, or under Title III of the Social Security Act, so called; (3) Received from any agency for services or facilities supplied; (4) Received or recovered on any surety bond or from other source for losses sustained in connection with the account or by reason of damage to equipment and supplies; (5) Realized from sale of equipment or supplies no longer necessary for proper administration. (b) The account shall be kept and accounted for by the state treasurer in the same manner as other moneys of the commonwealth, except that its annual balance shall be carried forward and shall remain continuously available to the director solely for the purposes herein specified. (c) Effective July first, nineteen hundred and forty-one, all moneys received by the commonwealth under Title III of the Federal Social Security Act shall be expended solely for the purpose and in the amounts found necessary by the Federal Social Security Board for the proper and efficient administration of the employment security or unemployment compensation law of this commonwealth. (d) If any moneys received after June thirtieth, nineteen hundred and forty-one from the United States Treasury under Title III of the Social Security Act, as amended, any unencumbered balances in the unemployment compensation administration account created by section forty-two of chapter one hundred and fifty-one A as then in effect, or any moneys granted after said date to this commonwealth pursuant to the provisions of the Wagner-Peyser Act, are found by the Secretary of Labor, because of any action or contingency, to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by said Secretary of Labor for the proper administration of the commonwealth's employment security law, the commonwealth shall replace such money from the contingent fund and to the extent that moneys in the contingent fund are insufficient for this purpose, replace such moneys by funds appropriated for this purpose from the general revenue of the commonwealth to the employment security administration account for expenditures as provided by law. Upon receipt of notice of such finding by said Secretary of Labor, the commissioner shall promptly report the amount required for such replacement, as determined pursuant to the provisions of this subsection, to the governor who shall include said amount in the next budget for expenditures of the commonwealth, or by message to the general court request the inclusion of such amount in the next general or in a special appropriation bill. This section shall not be construed to relieve the commonwealth of its obligation with respect to unexpended balances on hand July first, nineteen hundred and forty-one received pursuant to the provisions of said Title III. (e) The provisions of subsections (c) and (d) of this section shall become inoperative in the event of repeal by congress of provisions contained in sections three hundred and three (a)(8) and three hundred and three (a)(9) of the Social Security Act. (f) This section shall not be construed as exempting the department of employment and training from any provisions of the general laws or of the constitution applicable to administrative divisions of the commonwealth. (g) Funds from this account shall be used to support the administration and operation of this chapter, and shall be used by the department of workforce development for the space, personnel and infrastructure required to maintain walk-in services, including the provision of general information, application assistance, claims information and orientation under this chapter.

M.G.L. c. 151A, § 58A Contingent fund; establishment; composition; expenditures; transfer

c. 151A, § 58A. Contingent fund; establishment; composition; expenditures; transfer Section 58A. There is hereby established a special fund to be known as the contingent fund which shall be maintained by the state treasurer separate and apart from all public moneys or funds of the commonwealth. The fund shall consist of all interest, penalties and fines collected under this chapter after July first, nineteen hundred and sixty-six, together with any interest earned on moneys in this fund. Any provisions of this chapter to the contrary notwithstanding, all interest, penalty and fine payments collected after such date shall be deposited in the clearing account of the Unemployment Compensation Fund for clearance only and shall not become a part of such fund. After clearance thereof, the moneys derived from such payments, less refunds made pursuant to this section and other provisions of this chapter, shall be deposited in the contingent fund. Said moneys shall not be expended or available for expenditure in any manner which would permit their substitution for, or a corresponding reduction in, federal funds which would in the absence of said moneys be available to finance expenditures for the administration of this chapter, but nothing in this section shall prevent said moneys from being used as a revolving fund, to cover expenditures for which federal funds have been requested but have not yet been received, subject to the charging of such expenditures against such funds when received. The moneys in this fund shall be used by the commissioner for the payment of costs of administration which he finds are not properly and validly chargeable against federal grants (or other funds) received for or in the employment security administration account. The moneys in this fund are hereby specifically made available to the commissioner for replacement, within a reasonable period of time, of any moneys received by this commonwealth in the form of grants from the federal government for administrative expenses which because of any action or contingency have been lost or have been expended for purposes other than, or in excess of, those found by the United States Secretary of Labor to be necessary for the proper and efficient administration of the employment security law. Such moneys shall be available either to satisfy the obligations incurred directly or by transferring the required amount from the contingent fund to the employment security administration account. For the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the commissioner may incur expenses, after written approval from the secretary of administration and finance, and the comptroller shall certify for payment, amounts not to exceed the most recent revenue estimate as certified by the commissioner, as reported in the state accounting system. Refunds of interest, penalties and fines erroneously collected pursuant to this chapter may be made from this fund, the Unemployment Compensation Fund, or from the interest, penalty and fine moneys which are temporarily in the clearing account in the Unemployment Compensation Fund pending their transfer to the contingent fund; provided that interest and penalty payments collected after July first, nineteen hundred and sixty-six shall not be refunded from the Unemployment Compensation Fund. The moneys in this fund shall be continuously available to the commissioner for expenditures and refunds in accordance with the provisions of this section and shall not lapse at any time or be transferred to any other fund or account except as herein provided. All moneys in the contingent fund shall be deposited, administered and disbursed in the same manner as is provided by law for other special funds in the treasury of this commonwealth. If on September thirtieth of any calendar year the balance in the contingent fund exceeds ten thousand dollars by one thousand dollars or more, the state treasurer shall transfer such excess to the Unemployment Compensation Fund. Notwithstanding the foregoing, the commissioner may pay from the contingent fund to an individual who has voluntarily provided information to the department which leads to the establishment of an overpayment or to a determination that an employer has filed a false or fraudulent contribution report an amount not to exceed 10 per cent of the total amount of the penalty assessed and collected pursuant to subsection (a) of section 15, section 47, section 69D or section 69E. An employer shall not take any adverse action against an individual because the individual has reported such information to the department. Any employer who takes such adverse action shall be liable in a civil action, action for contempt or other appropriate proceeding to such employee for all wages and employment benefits lost by the employee as a result of such action, litigation costs and reasonable attorney fees. An employee may bring an action in the appropriate district court department or the superior court department of Suffolk county for the relief provided in this subsection. The department shall make available a toll free telephone number for the purpose of reporting such fraudulent acts and shall adequately promote and advertise the number to the public.

M.G.L. c. 151A, § 59 Liability on state treasurer's bond

c. 151A, § 59. Liability on state treasurer's bond Section 59. The state treasurer, in addition to the provisions contained in section two of chapter ten, shall be liable on the treasurer's bond for the faithful performance of his duties in connection with the unemployment compensation fund, the clearing account in connection therewith and the employment security administration account provided for under this chapter. Such liability of the treasurer on his official bond shall be effective immediately upon the enactment of this provision, and such liability shall exist in addition to any liability upon any separate bond existent on the effective date of this provision.

M.G.L. c. 151A, § 60 Federal moneys allotted to commonwealth paid into accounts

c. 151A, § 60. Federal moneys allotted to commonwealth paid into accounts Section 60. All federal moneys allotted or apportioned to the commonwealth by the Federal Social Security Board, the Federal Railroad Retirement Board, or other federal agency, for the administration of this chapter, shall be paid into the employment security administration account, except that moneys received from the Federal Railroad Retirement Board as compensation for services or facilities supplied to said board shall be paid into this account or the employment service accounts thereof, on the same basis as expenditures are made for such services or facilities from such employment security administration account and employment service accounts.

M.G.L. c. 151A, § 61 Special employment service accounts; agreements relative to employment offices; acceptance of moneys, services or quarters

c. 151A, § 61. Special employment service accounts; agreements relative to employment offices; acceptance of moneys, services or quarters Section 61. Special employment service accounts shall be maintained as a part of the account, for the purpose of segregating such money as may be made available by the commonwealth for its state employment service, together with such money as may be allotted to the commonwealth under the Wagner-Peyser Act, so called, and such money as may be apportioned for the purposes of such accounts from moneys received by the commonwealth under Title III of the Social Security Act, so called, or under any other federal law. For the purpose of maintaining free employment offices, the commissioner may enter into an agreement with a city or town and, as part of any such agreement, the commissioner may accept monies, services or other quarters for the purposes of the employment service accounts.

M.G.L. c. 151A, § 62 State advisory council; duties, powers and reports

c. 151A, § 62. State advisory council; duties, powers and reports Section 62. The state advisory council shall perform all the duties imposed on it by this chapter, and, in addition, shall consider and advise the commissioner upon all matters connected with this chapter. It shall have full investigatory powers, and shall have direct access to all sources of information relating to employment. It shall promote as far as possible the regularization of employment within the commonwealth. It shall also aid in the formation of policies related to the administration of this chapter as to insure a fair, impartial and neutral administration thereof, free from political influences. It shall report to the governor at least quarterly, and to the general court annually and at such other times as the general court may require, its conclusions and recommendations with respect to the administration of this chapter. Said reports shall relate particularly to the actuarial status of the Unemployment Compensation Fund and shall set forth such changes in or additions to this chapter with respect to contributions, benefits or other provisions thereof, as are, in its opinion, necessary for maintaining the solvency of said fund. It shall also investigate and study all proposals for changes in or additions to the provisions of this chapter pending before the general court, including proposals made by the commissioner, and shall report to the general court its recommendations with respect thereto. Reports made by said council to the governor hereunder shall be open to public inspection. On or before the fifteenth day of October of the first year, the subcommittee is hereby authorized and directed to file with the house and senate committees on ways and means and the clerks of the house of representatives and the senate and the joint committee on commerce and labor a report which shall contain a comprehensive evaluation of the program's effectiveness to date, including but not limited to the number of claimants served, the number of past claimants presently employed, and an accounting of all monies expended through the fund. On or before the fifteenth day of the months of January, April, August and October of the following calendar year, and on or before the fifteenth day of the months of January and April of the final year, said subcommittee shall submit an updated report to the chairmen of said committees.

M.G.L. c. 151A, § 62A In-person, telephone and walk-in assistance by the department for individuals applying for unemployment compensation; orientation; notice; initiation of claim

c. 151A, § 62A. In-person, telephone and walk-in assistance by the department for individuals applying for unemployment compensation; orientation; notice; initiation of claim Section 62A. (a) The department of unemployment assistance shall provide regional in-person assistance in each workforce area and in coordination with the MassHire department of career services. A department representative shall be available for assistance at each workforce area at least 1 day a week; provided, however, that assistance shall include, but not be limited to: (i) providing general information on unemployment compensation and claims; (ii) application assistance; and (iii) identity verification assistance. The department shall conduct at least 1 public hearing each year to seek the input of employers in the commonwealth. The hearing shall be held at a time and location designated to maximize employer participation. Not fewer than 20 days prior to a public hearing the commissioner shall conspicuously post notice of the time and location of the hearing on the official website of the department and send notice, electronically or otherwise, to: members of the general court; every employer with an account with the department; the Massachusetts Chamber of Commerce, Inc., the Greater Boston Chamber of Commerce; the Massachusetts Taxpayers Association, Associated Industries of Massachusetts, Inc.; and the National Federation of Independent Business. (b) In addition to such access by telephone to offices of the division, the deputy director shall maintain walk-in service, including the provision of general information, application assistance, claims information and orientation. (c) The division shall provide an orientation to individuals who have applied for unemployment compensation within 15 days from the date upon which said application was made. At the orientation the claimant shall be informed of the determination process, eligibility criteria and requirements, including those mandated by worker profiling, and the address and telephone number to report to for division services. The division shall also provide claimants with information relative to the medical security plan and training benefit extensions established pursuant to section 30. The orientation may be provided through multilingual audio-visual methods, but the claimant shall have the opportunity for face-to-face interaction with division staff. (d) The deputy director shall take any such actions as may be necessary to ensure that any notice to an individual issued by the division: (i) is written in simple and clear language; (ii) includes the address and telephone number of the regional office of the division which serves the recipient and the statewide toll free telephone number; and (iii) that not later that January 1, 1998 the division shall issue all notices and materials explaining the provisions of this section in English, Spanish, Chinese, Haitian Creole, Italian, Portuguese, Vietnamese, Laotian, Khmer, Russian and any other language that is the primary language of at least 10,000 or 1/2 of 1% of all residents of the commonwealth. If the division fails to issue a bilingual notice in the claimant's primary language and such omission results in the claimant's failure to meet a deadline or requirement, the division's omission shall constitute good cause for the claimant's failure. [There is no subsection (e).] (f) A claimant shall be deemed to have initiated a claim for unemployment compensation benefits on the first day that the claimant contacts or attempts to contact the division, whether or not such employee is able to speak with a division representative at the time. (g) Each employer shall post at each site operated by the employer, in a conspicuous place, accessible to employees, the following information: the name and mailing address of the employer, the identification number assigned to the employer by said division, instructions on how to file a claim for unemployment compensation, the address and telephone number of the regional office of said division located nearest the work site, and the telephone number of the teleclaim information line. Each failure to post the information described herein shall result in a written warning by said division to the employer for a first violation, and thereafter shall result in the assessment of a civil fine of $100 for a second violation, $250 for a third violation, and $500 for a fourth and subsequent violations. Said division shall collect all fines assessed for violations of this subsection for deposit into the General Fund. Each employer shall issue to every separated employee, as soon as practicable, but not to exceed 30 days from the last day said employee performed compensable work, written information furnished or approved by said division which shall contain the name and mailing address of the employer, the identification number assigned to the employer by said division, instructions on how to file a claim for unemployment compensation, the address and telephone number of the regional office which serves the recipient, and the telephone number of the teleclaim information line. Delivery is made when an employer provides such information to an employee in person or by mail to the employee's last known address. The waiting period under section 23 for an employee who did not receive the information required by this paragraph and who failed to file timely for benefits, shall be the Sunday of the initial week such employee would have been eligible to receive unemployment compensation. Each employer shall have the burden of demonstrating compliance with the provisions required herein.

M.G.L. c. 151A, § 63 Publication and free distribution of statutes, reports, regulations and relevant material

c. 151A, § 63. Publication and free distribution of statutes, reports, regulations and relevant material Section 63. The commissioner, subject to the approval of the commission on administration and finance, shall cause to be printed in proper form for distribution to the public the full text of this chapter, the general rules, annual reports, regulations, classifications, rates and rules of procedure thereunder, and any other material he deems relevant and suitable, and shall distribute the same, free of charge, upon request. Unless the contrary is provided hereunder, or by the rules or regulations of the commissioner, such printing and distributions shall be deemed a sufficient publication of the same.

M.G.L. c. 151A, § 64 Reports and information for federal, commonwealth and political subdivision agencies; confidential information; federal regulations governing expenditures

c. 151A, § 64. Reports and information for federal, commonwealth and political subdivision agencies; confidential information; federal regulations governing expenditures Section 64. (a) The commissioner shall make such reports, in such form and containing such information, as the secretary of labor may from time to time require, and shall furnish such additional information in such form as the secretary of labor may from time to time require to substantiate the accuracy of such reports; and shall make available, upon request, to any agency of the United States charged with the administration of public works or other assistance through public employment, information containing the name and address, ordinary occupation and employment status of each recipient of unemployment benefits who is specified in such request, the amounts of such benefits paid and the dates of payment, and a statement of such recipient's rights to further benefits under this chapter; and shall make available, upon request made in a form and manner approved by the commissioner, to any agency of the commonwealth, or of any political subdivision thereof, charged with the duty of furnishing persons aid or assistance in any form or with the administration of assistance through public employment, like information with respect to any person applying for or receiving such aid or assistance who is specified in the request. (b) The commissioner shall disclose, upon request, to officers and employees of the United States Department of Agriculture and any state food stamp agency, with respect to an identified individual, any of the following information which is contained in the agency's records: (1) wage information, (2) whether the individual is receiving, has received, or has made application for unemployment compensation and the amount of any compensation being received or to be received by such individual, (3) the current or most recent home address of the individual, and (4) whether the individual has refused an offer of employment and if so, a description of the employment offered and the terms, conditions and rate of pay therefor. The term ''state food stamp agency'' means any agency described in Section 3(n)(1) of the Food Stamp Act of 1977 which administers the food stamp program established under such Act. The information shall not be released by the commissioner unless the requesting agency agrees to reimburse the costs involved for furnishing such information and agrees that such information shall be used only for purposes of determining the applicant's eligibility for benefits, or the amount of benefits, under the food stamp program established under the Food Stamp Act of 1977. (c) Any information secured pursuant to this section shall be confidential and whoever discloses the same otherwise than as required or authorized by law shall be subject to the penalty provided in section forty-six of this chapter. (d) The commissioner shall comply with all reasonable federal regulations governing expenditures of sums allotted or apportioned to the commonwealth for the administration of this chapter and accepted by the commonwealth.

M.G.L. c. 151A, § 64A List of employers qualified for exemption under Sec. 5I of chapter 59; confidentiality

c. 151A, § 64A. List of employers qualified for exemption under Sec. 5I of chapter 59; confidentiality Section 64A. The commissioner shall on or before July first of each year provide to the chairman of the board of assessors in each city and town a list of all employers located in the city and town that qualified for an exemption pursuant to section five I of chapter fifty-nine during the previous year. This list shall be confidential and shall be used only by the assessors or employees designated by the assessors for the purpose of determining eligibility for property tax exemptions pursuant to said section five I of said chapter fifty-nine. Any other use of this list or information contained therein or disclosure of the names of employers on said list to persons other than assessors or designated employees shall be punishable by a fine of one hundred dollars.

M.G.L. c. 151A, § 65 Records available to federal railroad retirement board; cooperation with federal agencies; agreements relative to employment offices; acceptance of moneys, services or quarters

c. 151A, § 65. Records available to federal railroad retirement board; cooperation with federal agencies; agreements relative to employment offices; acceptance of moneys, services or quarters Section 65. The commissioner may make the commonwealth's records relating to the administration of this chapter available to the Federal Railroad Retirement Board and may furnish said board, at the expense of said board, such copies thereof as said board deems necessary for its purposes. The commissioner may afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law. For the purpose of establishing and maintaining free employment offices, he may enter into agreements with any agency of the United States charged with the administration of an employment security law, and, as a part of any such agreement, the department may accept moneys, services or quarters as a contribution to the employment service accounts.

M.G.L. c. 151A, § 66 Reciprocal arrangements with other states and federal government; reimbursements; investigations; exchange of information, services and facilities; benefits based on combined coverages

c. 151A, § 66. Reciprocal arrangements with other states and federal government; reimbursements; investigations; exchange of information, services and facilities; benefits based on combined coverages Section 66. The commissioner is hereby authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the federal government, or both, whereby: (a) Services performed by an individual for a single employing unit for which services are customarily performed by such individual in more than one state shall be deemed to be services performed entirely within any one of the states in which any part of such individual's service is performed or in which such individual has his residence or in which the employing unit maintains a place of business, provided there is in effect, as to such services, a request by the employing unit, approved by the agency charged with the administration of such state's unemployment compensation law, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state; (b) Potential rights to benefits accumulated under the unemployment compensation laws of one or more states or under one or more such laws of the federal government, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms which the commissioner finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the fund; (c) Wages or services, upon the basis of which an individual may become entitled to benefits under an unemployment compensation law of another state or of the federal government, shall be deemed to be wages for employment for the purpose of determining his rights to benefits under this chapter, and wages for employment, on the basis of which an individual may become entitled to benefits under this chapter shall be deemed to be wages or services on the basis of which unemployment compensation under such law of another state or of the federal government is payable, but no such arrangement as provided in this section shall be entered into unless it contains provisions for reimbursements to the fund for such of the benefits paid under this chapter upon the basis of such wages or services, and provisions for reimbursements from the fund for such of the compensation paid under such other law upon the basis of wages for employment, as the commissioner finds will be fair and reasonable as to all affected interests; and (d) Contributions due under this section with respect to wages for employment shall for the purposes of section fourteen be deemed to have been paid to the Unemployment Compensation Fund as of the date payment was made as contributions therefor under another state or federal unemployment compensation law, but no such arrangement shall be entered into unless it contains provisions for such reimbursement to the Unemployment Compensation Fund of such contributions and the actual earnings thereon as the commissioner finds will be fair and reasonable as to all affected interests. (e) Reimbursements paid from said fund pursuant to subsection (c) of this section shall be deemed to be benefits for the purposes of this chapter. The commissioner is authorized to make to other state or federal agencies and to receive from such other state or federal agencies, reimbursements from or to said fund, in accordance with arrangements entered into pursuant to provisions of this section. (f) The commissioner is hereby authorized to make such investigations, secure and transmit such information, make available such services and facilities and exercise such of the other powers provided herein with respect to the administration of this chapter as he deems necessary or appropriate to facilitate the administration of any such unemployment compensation or public employment service law, and in like manner, to accept and utilize information, services and facilities made available to this commonwealth by the agency charged with the administration of any such other unemployment compensation or public employment service law. (g) The commissioner shall participate in any arrangements for the payment of benefits on the basis of combining an individual's wages and employment covered under this chapter with his wages and employment covered under the unemployment compensation laws of other states which are approved by the United States Secretary of Labor in consultation with the state unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of benefits in such situations and which includes provisions for (1) applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state unemployment compensation laws, and (2) avoiding the duplicate use of wages and employment by reason of such combining.

M.G.L. c. 151A, § 66A Arrangements for utilizing facilities and services of commonwealth and foreign countries

c. 151A, § 66A. Arrangements for utilizing facilities and services of commonwealth and foreign countries Section 66A. To the extent permissible under the laws and constitution of the United States, the commissioner is authorized to enter into or co-operate in arrangements whereby facilities and services provided under this chapter and services and facilities provided under the employment security law of any foreign country may be utilized for the taking of claims and the payment of benefits under the employment security law of this commonwealth and under a similar law of such government.

M.G.L. c. 151A, § 67 Estimate of liability of employer failing to make report or return; collection

c. 151A, § 67. Estimate of liability of employer failing to make report or return; collection Section 67. If any employer shall wilfully fail or refuse to make any report or return as required by any provision of this chapter or of the rules and regulations of the commissioner made under authority of this chapter, the commissioner may estimate the liability of such employer from any available information and may assess upon, and collect from, such employer the contributions, penalties and interest due from him.

M.G.L. c. 151A, § 68 Payment of benefits due a deceased or mentally incapacitated person

c. 151A, § 68. Payment of benefits due a deceased or mentally incapacitated person Section 68. The commissioner may provide for the payment, to such person or persons as the commissioner finds entitled thereto, of benefits due a deceased person, or a person who has become incapacitated by reason of mental illness or who is an insane person and incapable of properly taking care of himself or his property, for the allowance of whose will or for the administration of whose estate no petition for the appointment of an administrator, guardian or conservator has been filed within thirty days after his death or disability, as the case may be, and every such payment shall be a valid payment to the same extent as if made to the legal representative of the deceased or of the person under such disabilities.

M.G.L. c. 151A, § 69 Recovery or deduction of erroneous payments; cancellation; liability of disbursing officer; penalty for misrepresentation of material fact or failure to disclose material fact

c. 151A, § 69. Recovery or deduction of erroneous payments; cancellation; liability of disbursing officer; penalty for misrepresentation of material fact or failure to disclose material fact Section 69. (a) The department may recover by a civil action any amounts paid to an individual through error, or, in the discretion of the commissioner, the amount erroneously paid may be deducted from any future payments of benefits accruing to an individual under the provisions of this chapter provided that there has been a final decision as defined in section 69D. Any civil action brought pursuant to this subsection shall be commenced within six years from the date of the erroneous payment. If any individual fails to pay when due any amount paid to said individual because of such individual's failure knowingly to furnish accurate information concerning any material fact, including amounts of remuneration received, as provided in subsection (c) of section twenty-four, such overdue amount shall carry interest at a per annum rate provided by subsection (a) of section fifteen from the due date until paid. The total amount of interest assessed shall not exceed fifty percent of the total amount due. (b) The commissioner may cancel the balance of a restitution owed by an individual under this section if the commissioner finds that such individual is deceased and has left no estate or that, after five years following notice to him that such restitution was required, he has not claimed benefits and he cannot be located. (c) The commissioner may waive recovery of an overpayment made to any individual, who, in the judgment of the commissioner, is without fault and where, in the judgment of the commissioner such recovery would defeat the purpose of benefits otherwise authorized or would be against equity and good conscience. Any person aggrieved by a determination or decision of the commissioner that recovery of an overpayment not be waived shall have the right to appeal such determination or decision in accordance with the provisions set forth in sections thirty-nine to forty-two, inclusive. (d) No disbursing officer shall be held liable for any amount paid by him to any person where the recovery of such amount is waived under this section. (e) At the time the department determines that an erroneous payment from the Unemployment Compensation Fund was made to an individual due to the individual's misrepresentation of a material fact or failure to disclose a material fact that the individual knew, or reasonably should have known, was material, the individual shall be assessed a penalty equal to 15 per cent of the amount of the erroneous payment. Except as provided in subsection (b), recovery of the penalty shall not be waived. Any appeal of the penalty under subsection (c) shall be limited to whether the amount on which the penalty was assessed is correct. All assessments paid under this subsection shall be deposited immediately in the Unemployment Compensation Fund.

M.G.L. c. 151A, § 69A Charging off uncollectible amounts

c. 151A, § 69A. Charging off uncollectible amounts Section 69A. The commissioner, upon certification to the state advisory council, may charge off any delinquent contributions, payments in lieu of contributions, interest, or penalties at any time after six years from the date of delinquency, if the commissioner is satisfied that such amounts are uncollectible. The term ''uncollectible'', as used in this section, includes, but is not limited to, those situations where (1) the employing unit has ceased operations and (2) the owner, or if the employing unit is or was a corporation, the president, the secretary, and the treasurer, or officers exercising corresponding functions, are deceased or cannot be located. Notwithstanding the foregoing paragraph the commissioner may charge off annually any delinquent employer account where the amount owed is ten dollars or less.

M.G.L. c. 151A, § 69B Set-off against refunds; notice; review

c. 151A, § 69B. Set-off against refunds; notice; review Section 69B. In addition to any other remedy provided by this chapter, the commissioner may request that the amount payable to the department by an individual resulting from an overpayment of unemployment benefits which has become final as specified in 430 CMR 6.12 be set off against any refund owed such individual by the department of revenue; provided, however, that such individual is notified of the intention to request a set off of the amount owed and the right to apply to the commissioner for a review of such intention. The application for review shall be filed within twenty days after mailing or delivery of said notice and shall set forth the grounds for such application. The grounds shall be limited to the identity of the individual and the amount to be set off. The commissioner shall review the application and, where applicable, reconsider the intention to request a set off. Thereafter, notice of the results of the commissioner's review of the application shall be mailed to the individual and this notice shall be final and not subject to appeal under any provision of this chapter; except that if a refund is set off for any amount owed the department, the individual may appeal such set off in accordance with the provisions of sections thirty-nine to forty-two, inclusive, and the commissioner shall refund to the individual any amount which has been set off erroneously. The grounds for appeal shall not include any issue that has been the subject of a prior appeal or which could have been the subject of a prior appeal if the individual or employer had filed a timely appeal. In addition to any other remedy provided by this chapter, the commissioner may request that the amount payable to the department by an individual resulting from an overpayment of unemployment benefits which has become final as specified in 430 CMR 6.12 be set off against any federal tax refund payment owed such individual by the United States Department of Treasury, in accordance with the requirements of the treasury offset program pursuant to section 14Q.

M.G.L. c. 151A, § 69C Reduction of back pay award due to receipt of unemployment benefits; notice to commissioner; reimbursement of unemployment compensation fund

c. 151A, § 69C. Reduction of back pay award due to receipt of unemployment benefits; notice to commissioner; reimbursement of unemployment compensation fund Section 69C. (a) If a back pay award to an individual is reduced because of the receipt of unemployment benefits by the individual, the employer against whom the back pay award was made shall notify the commissioner of the back pay award in such manner as prescribed by the commissioner. The employer must notify the commissioner in writing not later than the twelfth day from which the employer learns about the reduction in the back pay award. (b) An employer which has been assessed a back pay award which has been reduced because of the receipt of unemployment benefits by an individual shall reimburse the unemployment compensation fund for the amount of benefits paid from such fund equal to the amount of the reduction of the back pay award. The employer shall not be liable under this section to reimburse the fund more than the amount by which the commissioner determines the individual was overpaid unemployment benefits because of receipt of a back pay award. (c) Any reimbursement of the fund by the employer pursuant to subsection (b) shall be credited against the overpayment resulting from the receipt of a back pay. An individual who has received a back pay award which has been reduced by the receipt of unemployment benefits shall not be liable with respect to an overpayment caused by receipt of said award that creates liability for the employer under subsection (b). (d) Any reimbursement of the fund by the employer pursuant to subsection (b) shall be credited to the employer's account or the solvency account in accordance with section fourteen as if the reimbursement had been made by the individual who was overpaid unemployment benefits. If the employer has elected to make payments in lieu of contributions such credit shall be in accordance with the provisions of section fourteen A as if the reimbursement had been made by the individual who was overpaid unemployment benefits.

M.G.L. c. 151A, § 69D Final decision

c. 151A, § 69D. Final decision Section 69D. As used in this section, the term ''final'' shall mean that: (1) there is no pending hearing or appeal under section 39 to 42, inclusive, from a decision determining that an individual knowingly and willfully failed to furnish information; (2) no hearing or appeal from a decision on ineligibility for benefits is pending; (3) no request for waiver pursuant to subsection (c) of section 69 is pending; (4) no request for a redetermination pursuant to section 71 is pending; and (5) from a determination of overpayment, an opportunity for an interview and all appeal rights have been exhausted or not taken within the time allowed by law.

M.G.L. c. 151A, § 70 Extent of application of rulings

c. 151A, § 70. Extent of application of rulings Section 70. The commissioner may prescribe to what extent any ruling or decision may be applied without retroactive effect.

M.G.L. c. 151A, § 71 Reconsideration of determinations; limitations; notice; appeals

c. 151A, § 71. Reconsideration of determinations; limitations; notice; appeals Section 71. The commissioner may reconsider a determination whenever he finds that (1) an error has occurred in connection therewith; or (2) wages of the claimant pertinent to such determination but not considered in connection therewith have been newly discovered; or (3) benefits have been allowed or denied or the amount of benefits fixed on the basis of misrepresentation of fact; provided, however, that with respect to (1) and (2) no such redetermination shall be made after one year from the date of the original determination; and provided, further, that with respect to (3) no such redetermination shall be made after four years from the date of the original determination; and provided, further, that the time limitations specified above shall not apply with respect to an award of back pay received by an individual for any week in which unemployment benefits were paid to such individual. If the commissioner reconsiders a determination under this section, parties entitled to notice of the original determination shall be afforded an opportunity for an interview before the commissioner or his authorized representative for the purpose of presenting evidence or refuting opposing positions before such a determination can be made. Notice of any such redetermination shall be promptly given to the parties entitled to notice of the original determination, in the manner prescribed in this chapter with respect to notice of an original determination. If the amount of benefits is increased upon such redetermination an appeal therefrom solely with respect to the matters involved in such increase may be filed in the manner and subject to the limitations provided in sections thirty-nine to forty-two, inclusive. If the amount of benefits is decreased upon such redetermination, the matters involved in such decrease shall be subject to review in connection with an appeal by the claimant thereon or from any determination upon a subsequent claim for benefits which may be affected in amount or duration by such redetermination. Subject to the same limitations and for the same reasons, the commissioner may reconsider the determination in any case in which a decision has been rendered by the board of review or a court, and may apply to said board or such court which rendered such decision to revoke or modify such decision and the board of review or court may affirm, modify or revoke such decision. In the event that an appeal involving an original determination is pending as of the date a redetermination thereof is issued, such appeal, unless withdrawn, shall be treated as an appeal from such redetermination. The commissioner may reconsider a decision issued pursuant to section twelve or subsection (b) of section thirty-nine for which no application for review pursuant to section twelve or section forty was filed when in his judgment it appears that because of newly discovered evidence or for any other reasonable cause the commissioner should reconsider the decision. The commissioner shall not reconsider any decision after one year from the date of the original decision. Any party who files a request for reconsideration with the commissioner shall mail a copy of said request to every other party to the original hearing. If the commissioner reconsiders a decision under this section, the commissioner shall revoke the original decision and reopen the original hearing, giving notice to all parties to the original hearing. The commissioner or the commissioner's representative shall conduct the hearing in accordance with the procedures prescribed by section twelve or subsection (b) of section thirty-nine, whichever is applicable. The commissioner or the commissioner's representative shall give notice of such decision, together with the findings and reasons thereof, to the parties. Any party aggrieved by the decision may file an application for review as provided by section twelve or section forty, whichever is applicable. Benefits shall be paid promptly or denied in accordance with such decision. Unless action is taken under said section twelve or said section forty, the decision shall be final on all questions of fact and law. Subject to the same limitations and for the same reasons, the commissioner may reconsider a decision in any case in which the board of review or court has rendered a decision and may apply to said board or court to revoke or modify such decision and the board or court may affirm, modify or revoke such decision. The decision of the commissioner not to reconsider a decision shall be final and not subject to appeal under any provision of this chapter.

M.G.L. c. 151A, § 71A Definitions applicable to Secs. 71B to 71G

c. 151A, § 71A. Definitions applicable to Secs. 71B to 71G Section 71A. As used in section seventy-one B to seventy-one G inclusive, the following words shall unless the context clearly requires otherwise, have the following meanings:— ''Advance notification'', a voluntary declaration in writing given by the employer to the employee or to the employee's authorized collective bargaining agent that a plant closing will occur. ''Commissioner'', the director of the department of career services, established by section one of chapter twenty-three. ''Covered partial closing'', a partial closing which the commissioner has determined under the provisions of section seventy-one C, to be covered by the provisions of section seventy-one B to seventy-one G, inclusive. ''Date of certification'', the actual or anticipated date of plant closing or covered partial closing as determined by the commissioner. ''Date of notification'', the date of announcement by the employer or the commissioner, whichever is earlier, of a plant closing or covered partial closing as determined by the commissioner. ''Eligibility period'', the period consisting of the weeks in an employee's benefit year which consist of the employee's first compensable week and the next twelve consecutive weeks following the date of notification or the date of certification, whichever is earlier. ''Employee'', an individual who is or has performed services for wages, whether full-time or part-time, at a facility, who at the point of termination has received said wages for the past four quarterly periods from the employer or its predecessor, and who is otherwise eligible for unemployment benefits, excluding any individual employed by an employer engaged in a seasonal enterprise as defined by the commissioner. ''Employer'', an individual, corporation, or other private business entity, whether for profit or not-for-profit, except an employer engaged in a seasonal enterprise as defined by the commissioner, which owns or operates a facility, at least one year. ''Facility'', a plant, factory, commercial business, hospital, institution or other place of employment located in the commonwealth which had fifty or more employees, as defined in this section, during any month in the six month period prior to the date of certification. ''Group insurance policy'', a medical insurance policy provided by an employer for its employees, in accordance with the provisions of either chapter one hundred and seventy-five, one hundred and seventy-six A, one hundred and seventy-six B, or chapter one hundred and seventy-six G. ''Health Insurance Benefits Fund'', the fund established by section seventy-one E to finance the health insurance benefits in accordance with the provisions of section seventy-one G. ''Industrial Advisory Board'' or ''Board'', the body, established by section one hundred and ninety of chapter six for the purpose of advising certain officials of the commonwealth on the implementation of certain provisions of this chapter and on possible future policies. ''Partial closing'', a permanent cessation of a major discrete portion of the business conducted at a facility which results in the termination of a significant number of the employees of said facility and which affects workers and communities in a manner similar to that of plant closings. ''Plant closing'', a permanent cessation or reduction of business at a facility which results or will result as determined by the director in the permanent separation of at least ninety per cent of the employees of said facility within a period of six months prior to the date of certification or with such other period as the director shall prescribe, provided that such period shall fall within the six month period prior to the date of certification. ''Reemployment assistance benefits'', the supplemental benefits established by section seventy-one F for employees who have been terminated by plant closings and covered partial closings. ''Reemployment Assistance Fund'' or ''Fund'', the fund, established by section seventy-one E, to finance the reemployment assistance benefits. ''Reemployment assistance program'', the regional and plant-specific services provided pursuant to section seventy-one D for the purpose of assisting employees terminated by plant closings and partial closings to secure new jobs or training. ''Separation pay'', the maintenance by an employer or a labor union of an employee's wages following his termination. ''Termination'', the permanent layoff of an employee from the employ of an employer, provided however, that an employee who is offered continued suitable employment as defined in subsection (c) of section twenty-five by his employer at another workplace owned or operated by said employer shall not be deemed to have been laid off. ''Wages'', as defined in section one and remuneration paid to an employee for employment by an employer during the previous four quarterly periods; provided, however, that for the purpose of determining eligibility for reemployment assistance benefits, remuneration shall include unemployment insurance benefits paid for weeks of unemployment occurring during said previous four quarterly periods; and provided further, that all or part of such benefits are attributable to service in the employ of the plant closing or partial plant closing employer.

M.G.L. c. 151A, § 71B Closing of facility; report; certification; notice; hearing; appeal

c. 151A, § 71B. Closing of facility; report; certification; notice; hearing; appeal Section 71B. (a) Every employer who is closing a facility, as defined in section seventy-one A, shall thereupon promptly report to the commissioner, in such form and manner as the commissioner prescribes, such information as may be necessary to determine an employee's reemployment assistance benefits rights under section seventy-one A to seventy-one G, inclusive. The commissioner, after making such inquiries and investigations as deemed necessary, shall certify whether a plant closing has occurred or will occur. The commissioner shall certify that a plant closing has or will occur if the commissioner determines that at least ninety per cent of the employees of a facility have been or will be permanently separated within the six month period prior to the date of certification or within such other period as the commissioner shall prescribe; provided that, such period shall fall within six month period prior to the date of certification. The commissioner shall give notice of the determination regarding certification to the employer and if the employees are represented by a labor union to such union and to any other person or organization that the commissioner determines is an interested party. (b) Any interested party notified of a determination under this section may request a hearing within ten days after mailing of the notice of the determination. If a hearing is requested, the commissioner or the commissioner's authorized representative shall afford all interested parties a reasonable opportunity for a fair hearing, except that the commissioner may refer the case to the board of review of hearing and decision in accordance with subsection (d) of section forty-one. The conduct of such hearings before the commissioner or the board of review, as the case may be, shall be in accordance with the procedures prescribed by and pursuant to subsection (b) of section thirty-nine. Any interested party aggrieved by any decision on certification may appeal such decision. Such appeal shall be in accordance with the procedures prescribed in sections forty through forty-two inclusive. (c) The commissioner shall report, from time to time, to the secretary of economic affairs and the industrial advisory board any determination or decision made pursuant to this section and may provide such information to any other interested individual or organization.

M.G.L. c. 151A, § 71C Partial closing of facility; identification; regulations; eligibility for reemployment assistance benefits

c. 151A, § 71C. Partial closing of facility; identification; regulations; eligibility for reemployment assistance benefits Section 71C. Subject to appropriation, the commissioner shall, in consultation with the Massachusetts industrial advisory board, identify and assess various categories of partial closings. Subsequently, the commissioner shall, by regulation, identify those partial closings that are deemed to fall within the intent of sections seventy-one A to seventy-one G, inclusive. Any proposed regulations to be issued pursuant to this section shall be filed with the clerk of the house and the clerk of the senate thirty days before publishing a notice of a public hearing, pursuant to section two of chapter thirty A. Subject to appropriation, employees whose employment is terminated in covered partial closings established by said regulations shall be eligible for the reemployment assistance benefits established by section seventy-one F and health insurance benefits established by section seventy-one G.

M.G.L. c. 151A, § 71D Reemployment assistance program

c. 151A, § 71D. Reemployment assistance program Section 71D. Subject to appropriation, the director of career services, in coordination with the secretary and with any other appropriate agency, shall establish a reemployment assistance program to provide counseling, placement, training, and any other services deemed necessary, to employees terminated in plant closings and partial closings which will lead to the reemployment of said employees. Such services shall be provided either at a plant closing site, at local offices of the department of career services or at a site provided by any other appropriate agency. Said reemployment assistance program shall be administered by the director of career services. Participation in said program when said program is available shall be a requirement for eligibility for reemployment assistance benefits established pursuant to section seventy-one F.

M.G.L. c. 151A, § 71E Reemployment Assistance Fund; Health Insurance Benefits Fund

c. 151A, § 71E. Reemployment Assistance Fund; Health Insurance Benefits Fund Section 71E. There is hereby established a Reemployment Assistance Fund and a Health Insurance Benefits Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amounts credited to and earned by the funds. Such funds shall consist of all moneys credited to the funds as provided in this section, less payments made therefrom in accordance with sections seventy-one F and seventy-one G. Moneys in the Reemployment Assistance Fund shall be pooled and available to pay reemployment assistance benefits under section seventy-one F and moneys in the health insurance benefits fund shall be pooled and available to pay health insurance benefits under section seventy-one G irrespective of the source of such moneys. Such funds may receive moneys from appropriations and any other revenue source that the general court may from time to time establish. Moneys in the funds shall not be commingled with moneys in the Unemployment Compensation Fund established by section forty-eight.

M.G.L. c. 151A, § 71F Eligibility for reemployment assistance benefits

c. 151A, § 71F. Eligibility for reemployment assistance benefits Section 71F. (a) An employee shall be eligible to receive reemployment assistance benefits with respect to any week of unemployment in his or her eligibility period, as defined in section seventy-one A, only if the commissioner finds that with respect to such week (1) the employee has been terminated from their employment as a result of a plant closing or covered partial closing, (2) the employee is otherwise eligible for regular benefits under this chapter, and (3) the employee is participating in the reemployment assistance program, when such program is available, in accordance with the provisions of section seventy-one D; provided that, no reemployment assistance benefits shall be paid for any week commencing prior to the date of notification as determined by the commissioner. No person eligible for reemployment assistance benefits shall be denied such benefits during his eligibility period because said person has refused to apply for or to accept employment which is not suitable employment, as defined in section twenty-five. (b) The weekly reemployment assistance benefit amount payable to an employee for a week of total unemployment in his eligibility period shall be an amount equal to the difference between the weekly benefit amount, including dependency benefits, payable to the employee during the benefit year and seventy-five per cent of the employee's average weekly wage, rounded to the next lower full dollar amount; provided that, such amount shall not exceed the amount specified in subsection (d). (c) The total amount of reemployment assistance benefits payable to any eligible employee with respect to the employee's benefit year shall be thirteen minus the number of weeks advance notification was given to the employee by the employer minus the number of weeks of separation pay, or equivalent thereof, received by the employee from the employer, times the employee's weekly reemployment assistance benefit amount. (d) The maximum weekly reemployment assistance benefit amount payable to an employee shall be ninety-seven dollars; provided however, as of the first Sunday of October of each year commencing after December thirty-first, nineteen hundred and eighty-four the maximum amount payable shall increase by the percentage increase in the maximum weekly benefit rate computed under subsection (a) of section twenty-nine. Such new amount, rounded to the next lower full dollar amount, shall apply only to an employee whose benefit year commences on or after the first Sunday of October of the applicable year and prior to the first Sunday of October of the following year. (e) No weekly reemployment assistance benefit amount shall be paid to an employee where the amount of regular benefits otherwise payable to the employee has been reduced to zero as a result of the application of subsection (b) of said section twenty-nine or subsection (d) of paragraph (6) of said section twenty-nine. (f) Except when the result would be inconsistent with the provisions of section seventy-one A to seventy-one G, inclusive, the provisions of this chapter which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of reemployment assistance benefits.

M.G.L. c. 151A, § 71G Eligibility for health insurance benefits

c. 151A, § 71G. Eligibility for health insurance benefits Section 71G. (a) An employee eligible to receive reemployment assistance benefits under section seventy-one F shall also be eligible to receive health insurance benefits during his or her eligibility period if (1) the individual was, at the time of termination covered by an individually purchased health insurance plan, and (2) the individual is not able to be covered under any health insurance plan carried by a member of the family. For the purpose of this section, the eligibility period shall commence with the effective week of the claim for regular benefits and end at the completion of three calendar months, or the completion of the month during which reemployment was obtained, whichever is less. The payment of health insurance benefits shall terminate at the end of the month during which employment was obtained. (b) The maximum health insurance benefits amount shall be the amount of the monthly insurance premium, but not to exceed three months. Such amount shall be paid in accordance with the procedures prescribed by the commissioner. In formulating said procedures and other regulations governing this section, the commissioner shall consult with the commissioner of insurance.

M.G.L. c. 151A, § 71H Plant closing employers; bills for reemployment assistance benefits

c. 151A, § 71H. Plant closing employers; bills for reemployment assistance benefits Section 71H. (a) At the end of each calendar month, or at the end of any other period as determined by the commissioner, the commissioner shall bill each certified plant closing employer or covered partial closing employer an amount equal to one hundred percent of the amount of reemployment assistance benefits paid under section seventy-one F, provided that eligibility for such benefits is attributable to service in the employ of such employer. (b) Payment of any bill rendered under paragraph (a) shall be made not later than thirty days after the commissioner mails such bill to the last known address of the employer, unless not later than thirty days after the commissioner mails the bill, the employer files an application for review by the commissioner. The application shall set forth the grounds for such application. The grounds shall be limited to the identities of the individual and the employer and the amount to be charged. The commissioner shall review the application. Thereafter, notice of the commissioner's determination shall be mailed to the employer. This determination shall be final and not subject to any appeal. (c) All payments received pursuant to this section shall be credited to the General Fund. (d) Past due payments of amounts owed under this section shall be subject to the same interest and penalties that apply to past due contributions pursuant to section fifteen. (e) Default in payment of amounts owed under this section by an employer shall not in any manner adversely affect the rights of an employee otherwise eligible for reemployment assistance benefits. (f) Except where inconsistent with sections seventy-one A to seventy-one H, inclusive, the provisions of this chapter, including the provisions of section forty-seven, which apply to the collection of contributions or payments in lieu of contributions, shall apply to the same extent to the collection of amounts owed under this section; provided, however, that said amounts shall not be credited to the employer's account or the solvency account established pursuant to section fourteen or fourteen A.

M.G.L. c. 151A, § 72 Jurisdiction of action to enforce statute; entry fee in actions and proceedings

c. 151A, § 72. Jurisdiction of action to enforce statute; entry fee in actions and proceedings Section 72. The supreme judicial or superior court shall have general jurisdiction of a civil action brought by the commissioner, to enforce any provisions of this chapter. In civil actions and court proceedings under any provision of this chapter which are entered by or in behalf of the commissioner no entry fee shall be paid, but if the commissioner shall prevail the equivalent of such entry fee shall be taxed against the adverse party as costs.

M.G.L. c. 151A, § 73 Severability

c. 151A, § 73. Severability Section 73. If any part, section or subdivision of this chapter, or the application thereof, shall be held invalid, unconstitutional or inoperative as to any particular person, persons or conditions, the remainder hereof, or the application of any such part, section or subdivision to other persons and conditions, shall not be affected thereby.

M.G.L. c. 151A, § 74 Title of statute; construction; purpose

c. 151A, § 74. Title of statute; construction; purpose Section 74. This chapter shall be known and may be cited as the Unemployment Insurance Law, and shall be construed liberally in aid of its purpose, which purpose is to lighten the burden which now falls on the unemployed worker and his family.
Source: Massachusetts General Court (malegislature.gov)URL: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151AFetched: 10/20/2026

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