General Laws of Massachusetts - Chapter 151A Unemployment Insurance - Section 14P Reporting of employee information

Section 14P. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:

(1) “Director”, the director of the division of unemployment assistance.

(2) “Division”, the division of unemployment assistance.

(3) “Employee”, any individual employed by an employer subject either to this chapter or to chapter sixty-two B.

(4) “Employer”, any employing unit subject either to this chapter or to chapter sixty-two B.

(b) All employers who are or become either subject to the provisions of this chapter or subject to the provisions of chapter sixty-two B shall register with the division in the time, form and manner as may be prescribed by the director.

(c) Beginning with the calendar quarter ending December 31, 2009, every employer as defined in this section shall, for each calendar quarter, submit in the time, form and manner as may be prescribed by the director a report containing, but not limited to, the following information for each employee: name, social security number, wages paid as defined in section 1(s) of this chapter, hours worked, total amount of taxes withheld under the provision of chapter sixty-two B and the amount of wages as defined in section 1 of chapter sixty-two B upon which the withholding was based, the identification number assigned the employer by the division, the corresponding federal employer identification number and the identification number such employer is required to include on a withholding tax return filed pursuant to chapter sixty-two B. The report also shall include the count of all employees as defined in section 1(h) of this chapter who worked during or received wages as defined in section 1(s) of this chapter for the pay period which includes the twelfth day of each month of the applicable quarter. The report shall be submitted quarterly according to a schedule prescribed by the director. The report shall be deemed submitted when received by the division.

(d) The director may require by regulation an employer to submit the report specified in subsection (c) using a form and means of electronic transmittal as prescribed by the director.

The regulation may include penalties for failure to comply with the filing requirements.

(e) If an employer fails to file any report or form required by this section or section 14G of this chapter within fifteen days from the date on which the director has mailed to such employer a demand for such report or form, the director may assess upon such employer a penalty as follows:

The director shall determine the applicable workforce size by taking an average of the monthly employment count reported by the employer as required by subsection (c) for the most recent quarter; provided that, if the employer has not filed any reports required by subsection (c), the director may determine the applicable workforce size from any available information. Each such failure to file shall constitute a separate and distinct offense.

(f) The director shall provide information secured under this section to the commissioner of the department of revenue pursuant to an interagency agreement between the division and the department of revenue. The commissioner of the department of revenue may provide such information pursuant to an interagency agreement with other governmental entities as specified in chapter sixty-two E or as otherwise provided by statute. The director is authorized to provide information secured under this section to other entities pursuant to an agreement which is consistent with the provision of 20 CFR Pt 603.

(g) Information secured pursuant to this section may be used as part of the Wage Record Interchange System established and implemented to carry out the provisions of the Workforce Investment Act of 1998.

(h) Except where inconsistent with the provisions of this section, the provisions of this chapter, including the rules and regulations adopted under this chapter, shall apply to the requirements of this section.

(i) The director shall promulgate regulations necessary to implement this section.

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Last modified: September 11, 2015