reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 150e - Labor Relations: Public Employees › Section 14 - Information Statement and Financial Report Required of Employee Organizations; Filing; Enforcement

Section 14. No person or association of persons shall operate or maintain an employee organization under this chapter unless and until there has been filed with the commission a written statement signed by the president and secretary of such employee organization setting forth the names and addresses of all of the officers of such organization, the aims and objectives of such organization, the scale of dues, initiation fees, fines and assessments to be charged to the members, and the annual salaries to be paid to the officers.
Every employee organization shall keep an adequate record of its financial transactions and shall make annually available to its members and to non-member employees who are required to pay a service fee under section twelve of this act, within 90 days after the end of its fiscal year, a detailed written financial report in the form of a balance sheet and operating statement. Such report shall indicate the total of its receipts of any kind and the sources of such receipts, and disbursements made by it during its last fiscal year. A copy of such report shall be filed with the commission.
In the event of failure of compliance with this section, the commission shall compel such compliance by appropriate order, said order to be enforceable in the superior court for the county wherein such violation has occurred in the same manner as other orders of the commission under this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 150e - Labor Relations: Public Employees › Section 15 - Penalties

Section 15. Whoever wilfully assaults, physically resists, prevents, impedes, or interferes with a mediator, fact-finder, or arbitrator, or any member of the commission or any of the agents or employees of the commission in the performance of duties pursuant to this chapter shall be fined not more than five thousand dollars, or imprisoned not more than one year, or both.
Whoever knowingly files a statement or report under section fourteen of this chapter, which report is false in any material representation, shall be punished by a fine of not more than five thousand dollars.
No compensation shall be paid by an employer to an employee with respect to any day or part thereof when such employee is engaged in a strike against said employer. No such employee shall be eligible for such compensation at a later date in the event that such employee is required to work additional days to fulfill the provisions of a collective bargaining agreement, except in the instance when a regional or local school district does not receive authorization for a shortened school year from the department of education, in which case such employee shall be eligible for compensation at his regular rate for such additional days worked.
Any employee who engages in a strike shall be subject to discipline and discharge proceedings by the employer.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 1 - Oppressive and Unreasonable Wages; Validity of Contracts

Section 1. It is hereby declared to be against public policy for any employer to employ any person in an occupation in this commonwealth at an oppressive and unreasonable wage as defined in section two, and any contract, agreement or understanding for or in relation to such employment shall be null and void. A wage of less than $15.00 per hour, in any occupation, as defined in this chapter, shall conclusively be presumed to be oppressive and unreasonable, wherever the term ''minimum wage'' is used in this chapter, unless the commissioner has expressly approved or shall expressly approve the establishment and payment of a lesser wage under the provisions of sections seven and nine. Notwithstanding the provisions of this section, in no case shall the minimum wage rate be less than $.50 higher than the effective federal minimum rate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 1b - Overtime Compensation; Failure to Pay; Penalties; Collection Proceedings; Unclaimed Awards; Deposit of Funds

Section 1B. Any employer or the officer or agent of any corporation who pays or agrees to pay to any employee less than the overtime rate of compensation required by section one A shall have violated this section and shall be punished or shall be subject to a civil citation or order as provided in section 27C of chapter 149, and each week in which such employee is paid less than such overtime rate of compensation and each employee so paid less, shall constitute a separate offense. In addition, if a person is paid by an employer less than such overtime rate of compensation, the person may institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred, and for the full amount of the overtime rate of compensation less any amount actually paid to him by the employer. An agreement between the person and the employer to work for less than the overtime rate of compensation shall not be a defense to such action. An employee so aggrieved who prevails in such an action shall be awarded treble damages, as liquidated damages, for lost overtime compensation and shall also be awarded the costs of the litigation and reasonable attorneys' fees. At the request of any employee paid less than such overtime rate of compensation, the attorney general may take an assignment of such wage claim in trust for the assigning employee and may bring any legal action necessary to collect such claim, and the employer shall be required to pay the costs and such reasonable attorney's fees as may be allowed by the court. The attorney general shall not be required to pay a filing fee in connection with any such action.
In any action or administrative proceeding by an employee or the commissioner instituted upon such a wage claim in which the employee prevails and the commissioner thereafter in possession of the resulting award is unable after a reasonable search to locate the employee or to identify and locate the employee's successor in interest, the commissioner shall, upon expiration of one year from the date of said award, deposit the funds from any such award, less costs and reasonable attorney's fees where applicable, in the General Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 2 - Definitions

Section 2. The following words and phrases as used in this chapter shall have the following meanings, unless the context clearly requires otherwise:
''A fair wage'', a wage fairly and reasonably commensurate with the value of the service or class of service rendered. In establishing a minimum fair wage for any service or class of service under this chapter the commissioner without being bound by any technical rules of evidence or procedure (1) may take into account the cost of living and all other relevant circumstances affecting the value of the service or class of service rendered, (2) may be guided by like considerations as would guide a court in a suit for the reasonable value of services rendered where services are rendered at the request of an employer in the absence of an express contract as to the amount of the wage to be paid, and (3) may consider the wages paid in the commonwealth for work of like or comparable character by employers who voluntarily maintain minimum fair wage standards.
''A mandatory order'', an order the violation of which is subject to the penalties prescribed in subsection (2) of section nineteen.
''An oppressive and unreasonable wage'', a wage which is both less than the fair and reasonable value of the services rendered and less than sufficient to meet the minimum cost of living necessary for health.
''Commissioner'', the director of the department of labor standards.
''Department'', the department of labor standards.
''Occupation'', an industry, trade or business or branch thereof or class of work therein, whether operated for profit or otherwise, and any other class of work in which persons are gainfully employed, but shall not include professional service, agricultural and farm work, work by persons being rehabilitated or trained under rehabilitation or training programs in charitable, educational or religious institutions, work by seasonal camp counselors and counselor trainees or work by members of religious orders. Occupation shall also not include outside sales work regularly performed by outside salesmen who regularly sell a product or products away from their employer's place of business and who do not make daily reports or visits to the office or plant of their employer.
''Agricultural and farm work'', labor on a farm and the growing and harvesting of agricultural, floricultural and horticultural commodities.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 2a - Agriculture and Farming

Section 2A. It is hereby declared to be against public policy for any employer to employ any person in agriculture and farming in this commonwealth at an oppressive and unreasonable wage and any contract, agreement or understanding for or in relation to such employment shall be null and void. A wage of less than $8.00 per hour in agriculture and farming shall be conclusively presumed to be oppressive and unreasonable, wherever the term ''minimum wage'' is used in this chapter, except when such wage is paid to a child seventeen years of age or under, or to a parent, spouse, child or other member of the employer's immediate family. The cost of board, lodging or other facilities shall not be included as a part of the wage paid to any employee to the extent it is excluded therefrom; provided, however, that the commissioner may determine the fair value of such board, lodging or other facilities for defined classes of employees and in defined areas, based on average cost to the employer or to groups of employers similarly situated, or average value to groups of employees, or other appropriate measures of fair value. Such evaluations, where applicable and pertinent, shall be used in lieu of actual measure of cost in determining the wage paid to any employee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 2b - Migrant Farm Workers; Compulsory Health Insurance

Section 2B. Any agricultural employer or grower who employs a migrant farm worker not under a contract approved by the Federal Government or a political sub-division thereof shall provide for said worker, after ten days of employment, health insurance coverage which shall provide him the cost of hospital room and board not to exceed the sum of forty-five dollars multiplied by the number of days of hospital confinement, or the sum of three thousand one hundred and fifty dollars, whichever is lesser, the cost of hospital services and supplies not to exceed the sum of four hundred and fifty dollars with out-patient laboratory and X-ray examination fees not to exceed the sum of fifty dollars for injuries resulting from an accident and fifty dollars for sicknesses suffered by him within each twelve-month period he is so employed, surgical fees not to exceed the sum of four hundred dollars for each operation in accordance with a schedule of fees contained in the policy covering the types of surgery, in-hospital physicians fees not to exceed the sum of seven dollars multiplied by the number of days of hospital confinement, or the sum of four hundred and ninety dollars, whichever is lesser. There shall be withheld from each weekly payment of wages or salary from said worker an amount equal to forty per cent of the insurance premium payable on said policy, the employer to contribute the remaining sixty per cent. Said employer shall then pay the entire premium when due to the insurer. If an employer or grower fails to withhold from such worker's wages the weekly sum as aforesaid, he shall be liable for the payment of the entire premium. If the worker is disabled for a full week and is unable to work for said week the employer shall pay the entire cost of the premium for that week.
For the purposes of this section the term ''migrant farm worker'' shall mean an employee who seasonally travels interstate to gain employment and lives in a labor camp provided by the employer. Said term shall not include students regularly enrolled in institutions of secondary and higher learning nor shall it include a worker who is covered by a family medical plan.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 3 - Powers of Commissioner and Attorney General

Section 3. The commissioner or the attorney general, or their authorized representatives, shall have full power and authority:
1. To investigate and ascertain the wages of persons employed in any occupation in the commonwealth;
2. To enter the place of business or employment of any employer of persons in any occupation, other than domestic service in the home of the employer, for the purpose of examining, inspecting and making a transcript of any and all books, registers, pay-rolls, and other records of any employer of persons that in any way appertain to or have a bearing upon the question of wages of any such persons and for the purpose of ascertaining whether the orders of the commissioner or the attorney general have been and are being complied with; and
3. To require from such employer full and correct statements in writing when the commissioner or the attorney general, or their authorized representatives, deem necessary, of the wages paid to all persons in his employ, such statements to be under oath or accompanied by a written declaration that they are made under the penalties of perjury.
4. To carry out the provisions of this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 9 - Certificate Authorizing Employment at Less Than Minimum Fair Wage Rates

Section 9. For any occupation within the scope of the minimum fair wage law, the commissioner may cause to be issued to an employer of any learner, or of an employee under an approved apprentice training program, or of an employee whose earning capacity is impaired by age or physical or mental deficiency or injury, or of an employee who is certified by the secretary of health and human services or his designee as a handicapped person, a special certificate authorizing employment at such wages, less than the established minimum fair wage rates, and for such period of time, as shall be fixed by the commissioner and stated in the certificate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 10 - Wage Rate Less Than Fair Wage; Mailing and Posting Wage Rate and Regulations

Section 10. After the commissioner has established a fair wage in any occupation in accordance with sections seven and nine, it shall be unlawful for any employer in such occupation to employ persons for less than such rate of wages. The commissioner shall send by mail so far as is practicable to each employer in the occupation in question a copy of the wage rate and related regulations and each employer shall be required to post a copy of said wages and regulations in each room in which persons affected by such wages and regulations are employed.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 11 - Failure to Observe Fair Wage or Regulations; Summons; Hearing; Publication of Names, Liability

Section 11. If the commissioner has reason to believe that any employer is not paying a fair wage or not observing other minimum wage regulations, the commissioner may, on fifteen days notice, summon such employer to show cause why the name of such employer should not be published as having committed such violation. After a hearing and a finding of nonobservance, the commissioner may cause to be published in such newspaper or newspapers within this commonwealth or in such other manner as he may deem appropriate, the name of such employer or employers. Neither the commissioner nor any authorized representative of the commissioner nor any newspaper publisher, proprietor, editor or employee thereof shall be liable to an action for damages for publishing the name of any employer as provided herein unless guilty of wilful misrepresentation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 14 - Review by Court; Procedure; Effect of Partial Unconstitutionality of Wage Regulations

Section 14. Any person aggrieved by any decision of the commissioner may bring a petition in the superior court praying that such decision of the commissioner may be reviewed by the court, and after such notice to the commissioner as the court deems necessary, it shall review such decision, hear the evidence and make such order approving, in whole or in part, or setting aside, in whole or in part, the decision appealed from as justice may require, and may refer any matter or issue arising in the proceedings to the commissioner for further consideration. The filing of the petition shall not stay proceedings upon the decision appealed from, but the court may, on application, after notice to the commissioner and for cause shown, grant a restraining order. Upon any such petition the court may take evidence without being bound by any technical rules of evidence or procedure, to the end that any evidence may be received which the court considers probative.
If any part of any minimum fair wage regulation is severable therefrom and if such part is held to be invalid or unconstitutional the remaining parts of said regulation shall not be affected thereby, but shall continue in effect as if the part determined to be invalid or unconstitutional had not been included therein.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 15 - Employer's Records; Statement Furnished to Commissioner or Attorney General; Inspection of Records by Employee

Section 15. Every employer shall keep a true and accurate record of the name, address and occupation of each employee, of the amount paid each pay period to each employee, of the hours worked each day and each week by each employee, and such other information as the commissioner or the attorney general in their discretion shall deem material and necessary. Such records shall be kept on file for at least 3 years after the entry date of the record. Such records shall be maintained at the place of employment, at an office of the employer, or with a bank, accountant or other central location and shall be open to the inspection of the commissioner or the attorney general, or their authorized representatives at any reasonable time, and the employer shall furnish immediately to the attorney general, commissioner or representative, upon request, a copy of any of these records. Every employer shall furnish to the commissioner, or the attorney general, or their authorized representative, on demand, a sworn statement of such record, and, if the commissioner or the attorney general shall so require, upon forms prescribed or approved by him. An employer shall allow an employee at reasonable times and places to inspect the records kept under this section and pertaining to that employee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 16 - Posting Orders and Rules

Section 16. Every employer, except employers of persons engaged in domestic service in the employer's home, subject to a minimum fair wage order shall keep a copy of such order posted in a conspicuous place in every room in which persons are employed. Employers shall be furnished copies of orders or notices on request without charge. The commissioner may require each employer in any occupation subject to this chapter to post rules which apply to such employer's employees, in such reasonable way or ways and for such length of time as he may direct.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 17 - Department or Attorney General Questioning Employees

Section 17. Each employer shall permit any duly authorized officer or employee of the department or of the attorney general to question any employee of such employer in the place of employment, other than places of employment of persons engaged in domestic service in the home of the employer, and during work hours in respect to the wages paid to and the hours worked by employees.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 20 - Payment of Less Than Minimum Fair Wage; Recovery of Deficiency; Unclaimed Award; Deposit of Funds

Section 20. If a person is paid by an employer less than the minimum fair wage to which the person is entitled under or by virtue of a minimum fair wage regulation, or less than $1.85 per hour in a manufacturing occupation or in any other occupation not covered by a minimum fair wage regulation, the person may institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for injunctive relief, for any damages incurred and for the full amount of the minimum wages less any amount actually paid to him by the employer. An agreement between the person and the employer to work for less than the minimum wage shall not be a defense to such action. An employee so aggrieved who prevails in such an action shall be awarded treble damages, as liquidated damages, for any loss of minimum wage and shall also be awarded the costs of the litigation and reasonable attorneys' fees. At the request of any employee paid less than the minimum wage to which he or she is entitled the attorney general may take an assignment of such wage claim in trust for the assigning employee and may bring any legal action necessary to collect such claim, and the employer shall be required to pay the costs and such reasonable attorney's fees as may be allowed by the court. The attorney general shall not be required to pay a filing fee in connection with any such action.
In any action or administrative proceeding by an employee or the commissioner instituted upon such a wage claim in which the employee prevails and the commissioner thereafter in possession of the resulting award is unable after a reasonable search to locate the employee or to identify and locate the employee's successor in interest, the commissioner shall, upon expiration of one year from the date of said award, deposit the funds from any such award, less costs and reasonable attorney's fees where applicable, in the General Fund.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 20a - Limitation Period for Criminal or Civil Action

Section 20A. The provisions of this chapter shall not be applicable to any cause of action accruing more than 3 years prior to the date of filing in court of a criminal or civil action; provided, however, that the limitation period shall be tolled from the date that the employee or a similarly situated employee files a complaint with the attorney general alleging a violation of this chapter until the date that the attorney general issues a letter authorizing a private right of action or the date that an enforcement action by the attorney general becomes final.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151 - Minimum Fair Wages › Section 21 - Copy of Order and Certificate Evidence of Compliance With Statute and Effectiveness of Order

Section 21. In any prosecution under section nineteen or in any action or suit under section twenty, a copy of a mandatory order covering any occupation, together with a certificate attesting the correctness of the copy and setting forth that on the date of such certificate such order is in force, bearing the signature of the commissioner attested by the state secretary in accordance with section seventy-six of chapter two hundred and thirty-three, shall be competent evidence equally with the original order, and shall be prima facie evidence that the provisions of this chapter relative to the establishment of minimum fair wage rates in such occupation were complied with prior to the making of such order, and that such order has continued in full force and effect up to the date of such certificate.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title XXI - Labor and Industries › Chapter 151a - Unemployment Insurance › Section 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.