Code of Massachusetts Regulations › 956 CMR - COMMONWEALTH HEALTH INSURANCE CONNECTOR AUTHORITY › Title 956 CMR 10.00 - Health Insurance Responsibility Disclosure › Section 10.02 - Definitions

Current through Register 1525, July 5, 2024
Meaning of Terms
: As used in
				956 CMR 10.00, unless the
				context otherwise requires, terms have the following meanings:
151F Employer
. An Employer subject to
				the M.G.L. c. 151F requirement to adopt and maintain a Section 125 Cafeteria
				Plan in accordance with
				956 CMR 4.00:
Employer
				Sponsored Health Insurance Access
.
Client Company
. A person, association,
				partnership, corporation or other entity that uses workers provided by an
				Employee Leasing Company pursuant to a contract.
Connector
. The Commonwealth Health
				Insurance Connector Authority established under M.G.L. c. 176Q, §
				2.
Employee
. An individual employed by
				any Employer at a Massachusetts location, whether or not the individual is a
				Massachusetts resident, for at least one month.
Employee Leasing Company
. A sole
				proprietorship, partnership, corporation or other form of business entity whose
				business consists largely of leasing Employees to one or more Client Companies
				under contractual arrangements that retain for such Employee leasing companies
				a substantial portion of personnel management functions, such as payroll,
				direction and control of workers, and the right to hire and fire workers
				provided by the Employee Leasing Company; provided, however, that the leasing
				arrangement is long term and not an arrangement to provide the Client Company
				temporary help services during seasonal or unusual conditions.
Employer
. An Employing Unit subject to
				M.G.L. c. 151A, and the commonwealth, its instrumentalities, political
				subdivisions, an instrumentality of a political subdivision, including
				municipal hospitals, municipal electric companies, municipal water companies,
				regional school districts and any other instrumentalities as are financially
				independent and are created by statute.
Employing Unit
. Any individual or type
				of organization including any partnership, firm, association, trust, trustee,
				estate, joint stock company, insurance company, corporation, whether domestic
				or foreign, or his or its legal representative, or the assignee, receiver,
				trustee in bankruptcy, trustee or successor of any of the foregoing or the
				legal representative of a deceased person who or which has or had one or more
				individuals performing services for him or it within the Commonwealth of
				Massachusetts. An entity is an Employing Unit whether or not the services
				performed are deemed employment under M.G.L. c. 151A.
Independent Contractor
. An individual
				that provides services not deemed to be employment under M.G.L. c. 151A, §
				2 because:
(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;
(b) such service is performed either outside the usual course
				of 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.
Section 125 Cafeteria Plan
. A
				cafeteria plan that meets the requirements of Title 26, Subtitle A, Chapter 1,
				Subchapter B, Part III, § 125 of the Internal Revenue Code.
Seasonal Employee
. An individual hired
				to perform services for wages by a seasonal employer certified under M.G.L. c.
				151A during the seasonal period in the employer's seasonal operations for a
				specific temporary seasonal period; whose employment is limited to the period
				between the beginning and ending dates of the employer's seasonal period' and
				whose employment does not exceed 16 weeks.
Temporary Employee
. An individual that
				works for an Employer on either a full or part time basis; whose employment is
				explicitly temporary in nature and does not exceed 12 consecutive weeks during
				the period from October 1st through September
				30th.