reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › Section 5.04 - Wage Reports

Current through Register 1525, July 5, 2024
(1) All base period
			 employers as reported by a claimant for benefits will be requested to provide
			 wage earning reports. Whenever an employer is requested to report an
			 individuals's base period wages, he will be required within ten days of the
			 date of notice to report all the base period wages paid to such individual by
			 him during the base period whether or not such wages were subject to
			 contributions under the provisions of M.G.L. c. 151A, § 14 except that he
			 shall not report:
(a) Any payment made to an
			 employee under the provisions of M.G.L. c. 151A, § 1(s) of said law which
			 is defined as not "wages" and
(b)
			 Any remuneration for exempted service as provided in M.G.L. c. 151A, § 6.
			 Such report may be returned by delivery in hand, by mail, or by facsimile
			 transmission (fax).
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › Section 5.05 - Experience Rating

Current through Register 1525, July 5, 2024
(1) Benefits for
			 partial unemployment shall be charged in the same manner as for benefits in
			 total unemployment, except that no charge shall remain against the account of
			 any subsidiary employer who timely protests and who shows to the satisfaction
			 of the Commissioner that it has continued to employ a claimant during the weeks
			 of his claim to the same extent that it had previously employed him. In the
			 event that the subsidiary employer is liable for payments in lieu of
			 contributions, then the principal employer will be charged to the extent
			 possible as provided in M.G.L. c. 151A, § 14(d)(3) prior to any later
			 charges to the account of the subsidiary employer.
(2) Charges made to employer accounts as a
			 result of benefit payments made on claims with effective dates after December
			 31, 1951, which payments are later discovered to have been illegally made, may
			 be removed from the account of the employer who was charged for the specific
			 weeks so paid; except that, if such employer has received a notice of claim
			 filed and his failure to have returned such notice contributed directly or
			 indirectly to the allowance of the illegal payments, the charges shall
			 nevertheless stand on the account of such employer; provided further, that no
			 adjustment of a charge made in error shall be made unless request for
			 adjustment is made within the time specified in M.G.L. c. 151A, §
			 71(1).
(3) In relation to an
			 employer's account as of a computation date:
(a) 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, zero negative if the account
			 balance is negative.
(b) If an
			 employer has a zero account balance, such employer's reserve percentage shall
			 be deemed to be zero positive.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › Section 5.06 - Non-profit Organizations and Governmental Employers, Payment in Lieu of Contributions

Current through Register 1525, July 5, 2024
(1) Payment of any
			 bill rendered to a non-profit organization or governmental employer, shall be
			 made not later than 30 days after such bill is mailed or delivered to the last
			 known address of the employer.
(2)
			 An application for review which protests certain charges contained in the bill
			 must specify both the reasons for such protest as well as the supporting
			 factual information relied upon. Merely furnishing a statement questioning the
			 items charged shall result in an affirmance of the original determination by
			 the Commissioner.
(3) Timely
			 payment is required on all items which are not the subject of the
			 protest.
(4) Past due reimbursement
			 payments in lieu of contributions shall be subject to the same interest,
			 penalties and collection provisions provided for in M.G.L. c. 151A, §
			 15.
(5) All non-profit
			 organizations and governmental employers which have elected to make payments in
			 lieu of contributions pursuant to M.G.L. c. 151A, § 14A shall file in the
			 form and manner as prescribed by the Commissioner a quarterly report on wages
			 and employment. The due date for filing the reports shall be the last day of
			 the first month succeeding the date on which the quarter ended.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.07 - Purpose

Current through Register 1525, July 5, 2024
The purpose of 430 CMR 5.07 through
				  430 CMR 5.13,
				  inclusive, is to establish procedures regarding reporting requirements for
				  employee leasing companies and their clients.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.08 - Scope and Applicability

Current through Register 1525, July 5, 2024
430 CMR 5.07 through
				  5.13 apply to
				  employee leasing companies and their clients.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.09 - Definitions

Current through Register 1525, July 5, 2024
The following words and phrases shall have the following
				  meanings, unless otherwise clearly indicated by the context of
				  430 CMR 5.07 through
				  5.13:
Client Company
: an individual,
				  association, partnership, corporation or other business entity that agrees to
				  or is leasing its employees through an employee leasing company on a long term
				  basis.
Commissioner
: Commissioner of the
				  Department of Employment and Training or designee.
Department
: the Department of
				  Employment and Training.
Employee Leasing Company
: an
				  employing unit that contracts with a client company to supply workers to
				  perform services for the client company; provided that, the term employee
				  leasing company does not include private employment agencies that provide
				  workers to employers on a temporary help basis or entities such as
				  driver-leasing companies which lease employees to an employing unit to perform
				  a specific service.
Employer
: any employing unit subject
				  to M.G.L. c. 151A.
Employing Unit
: a sole
				  proprietorship, partnership, corporation or other form of business entity which
				  has one or more individuals performing services for wages within the
				  Commonwealth.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.10 - Reporting Requirements

Current through Register 1525, July 5, 2024
(1) Each employee
				leasing company doing business in the Commonwealth shall register with the
				Department in accordance with the instructions printed on the forms issued by
				the Department.
(2) Each employing
				unit intending to contract with an employee leasing company for the supply of
				workers shall notify the Department at least 60 days prior to the next due date
				for the payment of unemployment insurance contributions. Such notice, signed by
				such employing unit, may be transmitted to the Department by the employee
				leasing corporation.
(3) Any
				employer which terminates a contract with the employee leasing company must
				notify the Department of such termination within 30 days following the
				termination of the contract.
(4)
				Employee leasing companies shall provide the Department a list of their client
				companies annually on or before December 31 of each year. Such list shall
				include the client's name, address, employer account number and federal
				employer identification number (FEIN).
(5) Employee leasing companies shall notify
				the Department when a client company establishes or terminates a contract with
				them within 30 days of such event. Such notice shall include the employer's
				name, address, employer account number and FEIN.
(6) Properly registered employee leasing
				companies, whose client companies have notified the Department, may file
				quarterly contribution reports and pay contributions on behalf of their
				clients, and may also file Health Insurance reports and pay unemployment health
				insurance contributions on behalf of their client companies; provided, that
				such reports and contributions are paid for all employees of their client
				companies.
(7) Each employee
				leasing company shall report and pay contributions under the employer account
				number and at the experience rate assigned to the client company by the
				Department. New employers, or those which have not previously registered with
				the Department, shall establish their own employer account number by filing an
				Employer Status Report with the Department.
(8) Each employee leasing company shall keep
				payroll records in such a manner that separate records can be produced for
				employees of its client companies.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.11 - Benefit Charges

Current through Register 1525, July 5, 2024
The Department shall charge unemployment insurance benefits
				  against the client company's account in accordance with the provisions of
				  M.G.L. c. 151A. The Department shall mail notice of benefits charged to client
				  accounts to the employee leasing company following the close of the month in
				  which such benefits were paid.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.12 - Experience Rates

Current through Register 1525, July 5, 2024
The Department shall establish annually experience rates for
				  the client companies based on their individual status as an employer. Employee
				  leasing companies, in compliance with the notice provision of
				  430
				  CMR 5.00, may be provided with rate information for
				  properly registered client companies.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYEE LEASING › Section 5.13 - Miscellaneous

Current through Register 1525, July 5, 2024
(1) Employing units for whom services for
				wages are performed will be considered the employer of the worker.
(2) Except where inconsistent with
				430
				CMR 5.00 all other rules and regulations of the
				Department shall apply to the employee leasing companies and client
				companies.
(3) Employee leasing
				companies and client companies shall comply with the procedures prescribed by
				the Commissioner.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYMENT AND WAGE REPORTING › Section 5.20 - Purpose

Current through Register 1525, July 5, 2024
The purpose of 430 CMR 5.20 through
				  430 CMR
				  5.23 is to establish procedures regarding
				  registration and reporting requirements for employers subject to the provisions
				  of M.G.L. c. 151A, § 14P.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYMENT AND WAGE REPORTING › Section 5.21 - Scope and Applicability

Current through Register 1525, July 5, 2024
430 CMR 5.20 through
				  5.23
				  applies to all employers subject to the provisions of M.G.L. c. 151A, §
				  14P.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYMENT AND WAGE REPORTING › Section 5.22 - Definitions

Current through Register 1525, July 5, 2024
The following words and phrases shall have the following
				  meanings, unless otherwise clearly indicated by the context of
				  430 CMR 5.20 through
				  5.23
Director
. The Director of the
				  Division of Unemployment Assistance
Division
. The Division of
				  Unemployment Assistance as established by M.G.L. c. 23H, § 3.
Employer
. An employing unit subject
				  to the provisions of M.G.L. c. 151A, § 14P
Employing Unit
. A sole
				  proprietorship, partnership, corporation, or other form of business entity
				  which has one or more individuals performing services for wages
Third Party Agent
. An individual or
				  organization that is authorized to represent employers with respect to the
				  filing of employment and wage reports, the payment of contributions or payments
				  in lieu of contributions and any other related matters with the
				  Division
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 5.00 - Employer Requirement Series › EMPLOYMENT AND WAGE REPORTING › Section 5.23 - Registration and Reporting Requirements

Current through Register 1525, July 5, 2024
(1) All
				employers who are or become subject to the provisions of M.G.L c. 151A or who
				are or become subject to the provisions of M.G.L. c. 62B shall register with
				the Division in the time, form and manner as may be prescribed by the
				Director.
(2) Beginning with
				reports due for the calendar quarter ending December 31, 2009, every employer
				shall submit in the time, form and manner as may be prescribed by the Director
				a report containing such employment and wage data as specified by the
				Director.
(3) Beginning with the
				calendar quarter ending December 31, 2009, all employers shall file the reports
				specified in 430 CMR 5.23(2) using a form and means of electronic transmittal
				as prescribed by the Director unless another means of transmittal is authorized
				by the Director. The Director may assess upon each employer who fails to file
				such report as required by
				430 CMR 5.20 through 5.23
				a penalty as specified in M.G.L. c. 151A, § 14P(e).
(4) Notwithstanding the provisions of
				430 CMR
				5.03(4), for the quarter
				ending December 31, 2009, the Director for good cause may deem contributions to
				be paid timely if they are paid on or before February 15, 2010.
(5) An employer may authorize a third party
				agent to file on its behalf the reports required by 430 CMR 5.23(2) and to make
				any payments required by M.G.L. c. 151A. The employer shall provide the
				Division with the name of the third party agent and shall notify the Division
				immediately when such third party agent is no longer authorized to represent
				it. The employer agrees to be bound by any actions taken on its behalf by the
				third party agent. The Division reserves the right not to allow a third party
				agent to represent an employer in its filings with the Division.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.01 - Purpose

Current through Register 1525, July 5, 2024
The purpose of
				430 CMR
				6.00 is to establish procedures and interpret the
				standards for waiver of recovery of overpayments of unemployment benefits, and
				to establish procedures for appealing the correctness of the application of an
				overpayment, in accordance with M.G.L. c. 151A, § 69.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.04 - Recovery of Overpayments

Current through Register 1525, July 5, 2024
(1) The Department
			 may recover overpayments by commencing civil actions or, in the discretion of
			 the Commissioner, overpayments may be offset against current or future payments
			 of unemployment benefits to which the overpaid claimant is entitled. If the
			 Department chooses to recover the overpayment by offset, the amount of the
			 offset is presumed to be 100% of the current or future weekly benefit
			 entitlement. Provided, however, the Department may offset an amount which is
			 less than the full benefit entitlement. In determining the amount to be
			 withheld from current or future unemployment benefits, the Department shall
			 take into consideration the following factors:
(a) the financial circumstances of the
			 overpaid claimant and his or her family;
(b) the amount of the overpayment;
(c) the degree of fault of the claimant with
			 respect to the overpayment;
(d) the
			 level of unemployment benefits to which the claimant is entitled,
			 and;
(e) the availability or lack
			 of other sources of financial support for the claimant or his family.
The claimant shall not have the right to appeal from the
				determination of the amount to be withheld from current or future unemployment
				benefits.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.05 - Waiver of Recovery of Overpayments

Current through Register 1525, July 5, 2024
(1) No overpayment
			 shall be recovered when, in the judgment of the Commissioner or his authorized
			 representative, the claimant is without fault on his or her part and where
			 recovery of the overpayment would either defeat the purpose of benefits
			 otherwise authorized or would be against equity and good conscience. Fault on
			 the part of the Department in making the overpayment does not relieve the
			 overpaid claimant from liability for repayment if such individual is not
			 without fault.
(2) In any
			 proceedings under
			 430
			 CMR 6.05, the overpaid claimant shall have
			 the burden of proving entitlement to a waiver.
(3)
Special Relief for Pandemic
			 Overpayments
. Individuals who were overpaid unemployment benefits
			 through no fault of their own for weeks in 2020 and 2021, and who request
			 waivers of such overpayments, shall be presumptively entitled to waivers in the
			 following circumstances:
(a) where the
			 department awarded unemployment benefits and subsequently detected a
			 nonmonetary issue affecting eligibility for benefits but failed to issue a
			 determination regarding that issue within 21 days after the department had
			 initially detected the issue; or (b) where the department initially awarded
			 unemployment benefits but reversed the award in whole or part after an appeal
			 or protest that was filed more than 30 days after the initial award;
			 or
(c) where the state overpayment
			 is due to the suspension of lack of work notices during the period from March
			 20, 2020 to June 22, 2020; or
(d)
			 where the individual applied for PUA benefits prior to March 23, 2021, when the
			 department provided notification that required PUA claimants to submit
			 documentation substantiating employment, self-employment, or the planned
			 commencement of employment or self-employment, and the individual thereafter
			 failed to submit such documentation.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.07 - Notice of Right to Request Waiver

Current through Register 1525, July 5, 2024
(1) At such time as
			 a determination or redetermination regarding an overpayment is issued, or
			 whenever a new claim is filed by a claimant from whom the Department intends to
			 recover an outstanding overpayment by offset, the overpaid claimant shall be
			 notified in writing of his or her right to request a waiver of recovery. The
			 notice shall include, but not be limited to:
(a) the amount of the overpayment;
(b) a brief explanation of the means
			 available to the Department for recovery of the overpayment;
(c) an explanation of the overpaid claimant's
			 right to request waiver of recovery, including an explanation of the standards
			 which govern the waiver determination and the procedures through which waiver
			 may be requested; and
(d) notice
			 that no collection efforts will be commenced by the Department and no current
			 or future benefits will be withheld to offset the overpayment until at least 15
			 days after the date on which the notice is mailed or delivered in hand, or if
			 the overpaid claimant requests a waiver, until after the waiver request has
			 been considered and finally denied.
If the determination or redetermination is issued in hand, the
				claimant shall, if a waiver is requested at that time, have the opportunity to
				present evidence to the Commissioner or his authorized representative on the
				issue of whether the overpayment shall be waived. If the determination or
				redetermination is issued by mail, the claimant shall have the right to request
				a waiver, and the Commissioner or his authorized representative shall promptly
				arrange for the claimant to have the opportunity to present such evidence. A
				waiver request may be filed at any time and shall be promptly considered by the
				Department.
(e) An overpaid
			 claimant may voluntarily elect to relinquish his or her right to appeal a
			 redetermination and/or to request a waiver of overpayment, and elect to have
			 recoupment commence immediately. The overpaid claimant shall be informed of his
			 or her right to appeal and his or her right to request a waiver prior to any
			 such election. The election shall be confirmed in writing before it becomes
			 effective. A claimant who so elects shall not be barred from filing a later
			 waiver request with respect to the same overpayment.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.08 - Determination on Waiver Request

Current through Register 1525, July 5, 2024
(1) After a request
			 for waiver is received, 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 the waiver request will be granted. If the
			 determination is to deny waiver, the written notice to the person of the
			 determination shall conform to
			 801
			 CMR 1.02(6):
Initiation of Adjudicatory Proceedings
and shall include:
(a) a finding on each element of M.G.L. c.
			 151A, § 69(c), specifically, "fault", "against equity and good
			 conscience", and "defeat the purpose of benefits otherwise authorized".
			 Provided however, that if the waiver request is denied on the ground that the
			 overpaid claimant was at "fault", findings on "against equity and good
			 conscience" and "defeat the purpose of benefits otherwise authorized" will not
			 be made;
(b) the amount of the
			 overpayment;
(c) an explanation of
			 the overpaid claimant's right to request a hearing on the denial, and the time
			 limits and procedures for requesting such a hearing; and
(d) an explanation that the overpaid claimant
			 may present any evidence in support of his or her request for waiver at such a
			 hearing including, but not limited to, evidence which was not presented at the
			 waiver determination interview, and evidence relating to any issue on which no
			 finding was made.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.09 - Hearing Procedures for Waiver Denials

Current through Register 1525, July 5, 2024
An appeal from the denial of a waiver request shall be filed
				within the time allowed for other appeal requests under M.G.L. c. 151A, §
				39.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.10 - Effect of Denial of Waiver

Current through Register 1525, July 5, 2024
A denial of a waiver request which has become "final" (as
				defined in
				430
				CMR 6.12) shall bar any later request for
				waiver with respect to the same overpayment, unless:
(a) the initial waiver request was denied for
			 the reasons specified in
			 430
			 CMR 6.05(3)(b)3;
			 and
(b) the basis for the later
			 waiver request is that the overpaid claimant's circumstances have so changed
			 that recovery at that time would defeat the purpose of benefits otherwise
			 authorized.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.12 - Initiation of Recoupment

Current through Register 1525, July 5, 2024
(1) No collection
			 efforts will be commenced by the Department and no current or future
			 unemployment benefits will be withheld to offset an overpayment until the
			 determination, redetermination, or decision issued pursuant to M.G.L. c. 151A,
			 § 71 has become "final". Said determination, redetermination, or decision
			 is not "final" until the overpaid claimant has exhausted all levels of
			 administrative and judicial review or has failed to request review at the next
			 applicable level within the time allowed by law. A determination or decision on
			 a waiver request becomes "final" within the meaning of
			 430 CMR
			 6.00 when the overpaid claimant has exhausted all
			 levels of administrative review.
(2) Recoupment shall commence after the
			 determination, redetermination or decision issued pursuant to M.G.L. c. 151A,
			 § 71 becomes final, unless the overpaid claimant has, within 15 days after
			 notice of his or her right to request a waiver, requested a waiver. If no
			 request for waiver has been filed during the 15 day period, or if the overpaid
			 claimant has made an election pursuant to
			 430
			 CMR 6.07(1)(e), the
			 Department shall commence recoupment until such time as a waiver request is
			 received.
(3) Upon receipt of a
			 waiver request, the Department shall cease any recoupment activity previously
			 initiated until such time as a determination or decision on the waiver request
			 becomes final, at which time recoupment shall continue.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.13 - Substantive Appeals on Redeterminations

Current through Register 1525, July 5, 2024
430 CMR
				6.00 shall not be construed as an alternate method of
				appeal of substantive issues regarding the overpayment.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.14 - Offset of Overpayment

Current through Register 1525, July 5, 2024
If no waiver request is made, or if a waiver request has been
				made and denial of the request has become final, the Department may commence
				offsetting the overpayment against current or future unemployment benefits in
				accordance with
				430
				CMR 6.04. The overpaid claimant shall have
				the right to appeal the correctness of the application of the overpayment
				pursuant to the procedures established in
				430
				CMR 6.08,
				6.09,
				6.10 and
				6.11, and shall be given
				notice of that right. The Department shall cease recovery activity at such time
				as a request for review of the correctness of the application of the
				overpayment is received. Provided however, recovery activities shall commence
				or continue at such time as a determination on the correctness of the
				application of the overpayment is rendered pursuant to the procedures
				established in
				430
				CMR 6.08.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 6.00 - Waiver Regulations › Section 6.15 - Actions in Furtherance of Criminal Prosecutions

Current through Register 1525, July 5, 2024
Nothing contained herein shall be construed so as to limit or
				otherwise constrain any actions taken by the Department of the Attorney General
				in furtherance of criminal prosecutions.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 9.00 - Training Benefits Under M.G.L. c. 151A, Section 30(c) › Section 9.01 - Purpose

Current through Register 1525, July 5, 2024
M.G.L 151A, § 30(c) allows claimants eligible for
				Unemployment Insurance (UI) benefits to receive those benefits while enrolled
				in approved training. The purpose of
				430 CMR 9.00 is to establish
				procedures and interpret the standards for approval of training programs
				(courses) and the eligibility of claimants to participate in such programs. In
				addition,
				430 CMR 9.00 describes the
				conditions under which a claimant may be eligible to receive an extension of
				benefits of up to 26 times his or her benefit rate if the training extends
				beyond his or her maximum monetary entitlement. The 26-week training extension
				is available only to those claimants who have filed a completed application for
				training with the Director no later than the 20th
				paid week of the claim, unless that period is tolled or waived for good cause
				pursuant to
				430 CMR 9.05(6) or
				(7).
The general goal of M.G.L. c. 151A, § 30(c) is to allow
				claimants to acquire new skills or knowledge necessary to obtain appropriate
				employment, including, but not limited to, enhanced or improved employment.
				M.G.L. c. 151A, §§ 24 and 25(c) pertaining to work search,
				availability for work, and acceptance of suitable work, are waived if a
				claimant is otherwise eligible for UI and is enrolled in approved
				training.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 9.00 - Training Benefits Under M.G.L. c. 151A, Section 30(c) › Section 9.03 - Eligibility of Claimants and Special Conditions for Training Extension Benefits

Current through Register 1525, July 5, 2024
(1) Claimants may be
			 eligible for approved training if it is determined that they are permanently
			 separated from work, unlikely to obtain suitable employment based on their most
			 recently utilized job skills, the requested training is for a demand occupation
			 and:
(a) They are in need of training to
			 become re-employed; or
(b) They
			 have been permanently separated from a declining occupation, or they have been
			 permanently separated from work as a result of a permanent reduction of
			 operations.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 9.00 - Training Benefits Under M.G.L. c. 151A, Section 30(c) › Section 9.06 - Rights and Obligations of Program Participants

Current through Register 1525, July 5, 2024
(1) Benefits provided under M.G.L. c. 151A,
			 § 30(c) are payable only while the claimant is in attendance at the
			 training course, or while participating in a Section 30-approved classroom
			 training portion of an apprenticeship program approved by the Division of
			 Apprenticeship Standards and the Director under
			 430
			 CMR 9.04. If the claimant finishes training
			 or ceases to attend training, the claimant will be entitled to the remaining
			 regular unemployment insurance benefit credit if otherwise eligible. In order
			 to qualify for benefits under M.G.L. c. 151A, § 30(c), a claimant must
			 begin training prior to the expiration of the benefit year, unless otherwise
			 permitted under
			 430 CMR 9.00. If a claimant is
			 approved to collect benefits under M.G.L. c. 151A, § 30(c) and the benefit
			 year then expires while the claimant is still attending training, a new benefit
			 year claim must be filed and the facts investigated. If, as a result of the new
			 benefit year claim, the claimant is not eligible for the new benefit year
			 claim, the claimant may continue to collect benefits on the old benefit year
			 claim under M.G.L. c. 151A, § 30(c) beyond the benefit year expiration
			 date. If the claimant is eligible for a new benefit year claim, the facts will
			 be investigated and another determination of entitlement to training benefits
			 under M.G.L. c. 151A, § 30(c) will be made on the new claim.
(2) Participants approved under M.G.L. c.
			 151A, § 30(c) shall not be required to engage in work search activities,
			 and shall be deemed available for suitable work during any week in which the
			 participant is in attendance at the approved training program, or during an
			 approved break in training pursuant to
			 430 CMR
			 9.07.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 9.00 - Training Benefits Under M.G.L. c. 151A, Section 30(c) › Section 9.07 - Training Breaks

Current through Register 1525, July 5, 2024
Claimants may be paid benefits during the following breaks if
				they were attending training immediately prior to the break and will be in
				attendance immediately after the break:
(1) Pre-scheduled breaks within a semester,
			 or holidays or other purposes.
(2)
			 Semester or other similar breaks that do not exceed three weeks.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 9.00 - Training Benefits Under M.G.L. c. 151A, Section 30(c) › Section 9.08 - Qualified Individuals with a Disability

Current through Register 1525, July 5, 2024
Nothing in
				430 CMR 9.01 through
				9.07
				shall be deemed to exclude a qualified individual with a disability from
				training benefits under M.G.L. c. 151A, § 30(c).
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.01 - Purpose

Current through Register 1525, July 5, 2024
430 CMR 10.00 interprets the
				standards for determining when an employer is liable for payment of employer
				medical assistance contributions under M.G. L. c. 149, § 189; to establish
				payment procedures under
				430 CMR 10.00; and to
				otherwise define how the Department of Unemployment Assistance will administer
				M.G.L. c. 149, § 189 regarding payment of employer medical assistance
				contributions beginning January 1, 2014. Employer medical assistance
				contributions support the provision of subsidized health care services funded
				by the Commonwealth Care Trust Fund, the Catastrophic Illness in Children Fund,
				and the Health Safety Net Trust Fund.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.02 - Scope and Applicability

Current through Register 1525, July 5, 2024
430 CMR 10.00 applies to any
				employing unit subject to M.G.L. c. 151A. Except as otherwise provided under
				M.G.L. c. 149, § 189, and
				430 CMR 10.00, the general
				provisions of M.G.L. c. 151A apply to the interpretation and administration of
				M.G.L. c. 149, § 189.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.03 - General Definitions

Current through Register 1525, July 5, 2024
Catastrophic Illness in Children Relief
				Fund
. The fund, established under M.G.L. c. 29, § 2ZZ, into
				which $1 for each employee whose wages determine each employer's total employer
				medical assistance contribution shall be deposited annually.
Commonwealth Care Trust Fund
. The
				fund, established under M.G.L. c. 29, § 2OOO, into which employer medical
				assistance contributions paid by employers under M.G.L. c. 149, § 189
				shall be deposited in accordance with the provisions of M.G.L. § 149,
				§ 189(b).
Department
. The Department of
				Unemployment Assistance.
Director
. The Director of the
				Department of Unemployment Assistance and the Director's designee.
Employee
. For purposes of determining
				liability for employer medical assistance contributions under M.G.L. c. 149,
				§ 189(a) and for determining wages under
				430 CMR 10.00.
Employee
has the same meaning as is provided in M.G.L.
				c. 151A, § 1(h).
Employment
. Has the same meaning as is
				provided in M.G. L. c. 151A, § 1(k). The classes of employment exempt from
				coverage for purposes of paying employer medical assistance contributions are
				the same as set forth in M.G. L. c. 151A.
Service performed by an individual on behalf of an employing
				unit is presumed subject to M.G.L. c. 149, § 189, unless and until it is
				shown otherwise under the standards of M.G.L. c. 151A, § 2G.
Employer Medical Assistance Contribution Wage
				Base
. Has the same meaning as
Unemployment Insurance
				Taxable Wage Base
as defined in M.G.L. c. 151A, §
				14(a)(4).
Health Safety Net Trust Fund
. The fund
				into which the Commonwealth Care Trust Fund shall deposit annually not less
				than $30,000,000.
Wages
.
(a)
Inclusions
. Include all forms of
				remuneration for services performed by
Employees
subject to M.G.L. c. 151A, including salaries, commissions and bonuses,
				reasonable cash value of board, rent, housing and lodging, in-kind payments,
				and other non-cash payments for employment covered by M.G.L. c. 151A.
(b)
Exclusions
. Any payments made to
				or on behalf of employees that are excluded as wages under M.G. L. c. 151A,
				§ 1(s), are also excluded as wages for purposes of calculating
				unemployment health insurance contributions.
(c)
Accrual
. The employer's
				contributions accrue at the time wages are actually or constructively paid, in
				accordance with
				430 CMR
				5.03(2).
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.04 - Subjectivity

Current through Register 1525, July 5, 2024
Any employer subject to the provisions of M.G.L. c. 151A is
				also subject to M.G. L. c. 149, § 189, governing employer medical
				assistance contributions. All subject employers are required to meet the
				reporting requirements provided in
				430 CMR 10.00, regardless of
				whether employer medical assistance contributions are due.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.05 - Employer Liability for Employer Medical Assistance Contributions under M.G.L. c. 149, Section 189

Current through Register 1525, July 5, 2024
(1)
Conditions under Which the Employer Becomes Liable for Employer
			 Medical Assistance Contributions
.
(a) Any employer who employs six or more
			 employees in any quarter during 2014 or in any quarter during any subsequent
			 calendar year is liable for employer medical assistance contributions for each
			 such quarter.
(b) The number of
			 employees in a calendar quarter is calculated by dividing the sum of the three
			 monthly employment levels for the quarter by three. An employing unit's
			 employment level for each month of the quarter is the number of employees who
			 worked or received pay for any part of the pay period that includes the
			 12th of the month as reportable to the
			 Department.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.06 - Non-profit Organizations and Governmental Employers

Current through Register 1525, July 5, 2024
All non-profit organizations and governmental employers subject
				to the provisions of M.G.L. c. 151A are liable for quarterly reporting and
				payment of employer medical assistance contributions under M.G.L. c. 149,
				§ 189, and
				430 CMR 10.00 regardless of
				whether they choose the contributory method or the reimbursement method to
				finance the payment of unemployment insurance benefits to their
				workers.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.07 - Appeals

Current through Register 1525, July 5, 2024
(1) Whenever the Director issues a
			 determination that an employing unit is liable for employer medical assistance
			 contributions, the employing unit may request, within ten days after notice of
			 the determination is sent, a hearing on such determination. The conduct of such
			 hearing shall be in accordance with the procedures prescribed by M.G.L. c.
			 151A, § 39(b). The Director will issue a written decision affirming,
			 modifying, or revoking the Department's initial determination.
(2) An application for review of such
			 decision may be made to the Board of Review within 30 days after notice of the
			 decision is given. The Board's consideration of such an application shall be
			 governed by M.G.L. c. 151A, § 41G.
(3) An appeal of the decision of the board of
			 review must be filed within 30 days of the mailing date of such decision to the
			 applicable district court in accordance with the provisions of M.G.L. c. 151A,
			 § 42.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.08 - Contributions Due under M.G.L. c. 149, Section 189

Current through Register 1525, July 5, 2024
(1)
Employer Medical Assistance
			 Wage Base
. Except as otherwise provided for in
			 430 CMR 10.00, employer
			 medical assistance contributions are payable on the employer medical assistance
			 wage base, provided that remuneration paid to any employee during any quarter
			 in which the employer has fewer than six employees is not subject to the
			 contributions required by M.G.L. c. 149, § 189. Such remuneration is not
			 wages for purposes of the employer medical assistance wage base.
(2)
Liability of Newly Subject
			 Employers
.
(a)
Exemption for Newly Subject Employers
. To ease the
			 burden on newly formed businesses and organizations, any employer "newly
			 subject" as defined in M.G. L. c. 151A, § 14(i)(2) and(3), is exempt from
			 payment of employer medical assistance contributions until it has been an
			 employer for not less than 12 consecutive months.
(b)
Reduced Liability under
			 M.G.L. c. 149, § 189, for the Two Successive Calendar Years
.
			 Employers otherwise liable for employer medical assistance contributions under
			 M.G.L. c. 149, § 189, whose "newly subject" status expires on the
			 preceding December 31st  shall make employer medical
			 assistance contributions as follows in the two subsequent calendar years:
First Calendar Year
: 12% of the
				employer medical assistance wage base.
Second Calendar Year
: 24% of the
				employer medical assistance wage base.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.09 - Reporting and Payment Requirements

Current through Register 1525, July 5, 2024
(1) Every
			 employer subject to M.G.L. c. 151A will file a report, in the manner and form
			 prescribed by the Director, for the first quarter of each calendar year so that
			 the Department can determine the employer's liability for employer medical
			 assistance contributions.
(2) For
			 employers liable under M.G.L. c. 149, § 189, filing of employer medical
			 assistance contributions reports and payment of those contributions are
			 required quarterly, and are due and payable on or before the last day of the
			 first month succeeding the quarter in which wages were paid.
Reports must be filed by the following dates to avoid late
				filing penalties:
File By
:
For Wages Paid
:
January 31st
October 1st through
							 December 31st
April 30th
January 1st through March
							 31st
July 31st
April 1st through June
							 30th
October 31st
July 1st through September
							 30th
(3)
			 Once an employer becomes liable for payment of employer medical assistance
			 contributions under M.G.L. c. 149, § 189, the employing unit's liability
			 for filing quarterly reports continues for the remainder of the calendar year
			 regardless of whether any wages are paid during the applicable quarterly
			 period.
(4) Except as allowed for
			 in
			 430 CMR
			 10.08(4), wages paid to an
			 individual by another employer will not be included in calculating wages for
			 that individual.
(5) The Department
			 shall make every effort to furnish employers not filing electronically with the
			 forms quarterly for filing employer medical assistance contributions reports,
			 including the applicable contribution rates. But failure to receive such forms
			 does not absolve the employer of its reporting or payment requirements under
			 M.G.L. c. 149, § 189. Employer requests for forms should be directed to
			 the following location in time to file reports and make payments on or before
			 the applicable due date:
Department of Unemployment Assistance
Employer Medical Assistance Contributions
19 Staniford Street Boston, Massachusetts 02114
The employer may use a facsimile of the contributions report
				form for employer medical assistance contributions only where use of such a
				form has been approved by the Director in advance of its use. Requests for
				approval should be sent to the address cited in 430 CMR 10.09(5).
(6) Any payments associated with
			 an employer's employer medical assistance contributions may not be combined
			 with unemployment insurance contributions, benefit payments, or other payments
			 made in connection with the employer's unemployment insurance liability under
			 M.G.L. c. 151A.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.10 - Commingling of Contributions under M.G.L. c. 149

Current through Register 1525, July 5, 2024
(1) The Director shall not transfer monies
			 between the Commonwealth Care Trust Fund and the Unemployment Compensation Fund
			 nor commingle monies from these funds. Similarly, the Director shall not
			 transfer monies between the Catastrophic Illness in Children Relief Fund and
			 the Unemployment Compensation Fund nor commingle monies from these
			 funds.
(2) Employer medical
			 assistance contributions, credits, interest, and penalties associated with an
			 employer's liability under M.G.L. c. 149, § 189 shall be credited or
			 charged to the Commonwealth Care Trust Fund only and shall not be credited or
			 charged to that employer's unemployment insurance account or the solvency
			 account established by M.G.L. c. 151A, § 14.
Likewise, employer payments, credits, contributions, interest,
				and penalties associated with unemployment insurance contributions shall be
				credited or charged to the employer's unemployment insurance account or
				solvency account, whichever is applicable.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.11 - Collections and Penalties

Current through Register 1525, July 5, 2024
(1)
Collections
.
(a)
Assessment of Interest
. If an employer fails to pay
			 any portion of contributions due under M.G.L. c. 149, § 189, the overdue
			 amount shall carry an interest charge which shall be calculated using the same
			 rate and in the same manner as interest charges for overdue unemployment
			 insurance contributions under M.G.L. c. 151A, § 15(a).
(b)
Collections Against
			 Delinquent Accounts
. Collection of overdue contributions, interest
			 charges, and penalties under M.G.L. c. 149 § 189, shall be conducted under
			 the same terms and conditions as those provided for the collection of
			 delinquent unemployment insurance contributions under M.G.L. c. 151A,
			 §§ 15 through 19, including use of such remedies as dunning, property
			 liens, and levies upon employer accounts maintained in any bank or depository
			 in the Commonwealth.
Code of Massachusetts Regulations › 430 CMR - DEPARTMENT OF UNEMPLOYMENT ASSISTANCE › Title 430 CMR 10.00 - Employer Medical Assistance Contribution › Section 10.12 - Confidentiality

Current through Register 1525, July 5, 2024
Information provided by employers pursuant to M.G.L. c. 149,
				§ 189, is subject M.G.L. c. 151A, § 46.