Massachusetts Statutes

Section 14M. Benefits paid to employees of Indian tribes shall be financed and paid in accordance with this section. (a) The term ''employer'' shall include an Indian tribe for which service in employment as defined under this chapter is performed. (b) The term ''employment'' sha…

Section 14N. Notwithstanding any other provision of this chapter, the following shall apply regarding the assignment of contribution rates and transfer of accounts: (a) If an employer transfers its trade or business, or a portion thereof, to another employer or employing unit and…

Section 14O. There shall be a separate fund to be known as the Fraud Penalty Fund which shall be administered by the commissioner, without liability on the part of the commonwealth beyond the amount credited to and earned by the fund. The fund shall consist of all amounts receive…

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…

Section 14Q. The commissioner may enter into an agreement with the Secretary of the Department of Treasury, pursuant to 26 U.S.C. section 6402(f) and 31 CFR section 285.8, to transmit valid, unpaid, and overdue unemployment compensation debts to the Financial Management Service, …

Section 15. (a) If any employer fails to pay when due any amount required of such employer under this chapter, such overdue amount shall carry interest at the rate of eight per cent per annum from the due date until paid. With respect to the calendar year beginning January first,…

Section 15A. In addition to and as an alternative to any other remedy provided by this chapter, and provided that a judgment under any provision of section fifteen has been obtained, the commissioner may utilize for the collection of payments due the division the remedy provided …

Section 15B. If any employer is the holder of a license to sell alcoholic beverages and fails to pay any amount required under this chapter within ten days from the date notice to satisfy a judgment obtained pursuant to section fifteen was mailed to such employer, the commissione…

Section 16. Judgments obtained under any provision of section fifteen and overdue contributions or payments in lieu of contributions, with interest thereon or penalties assessed in lieu of interest thereof, shall until collected be a lien upon the entire interest of the employer,…

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

Section 18. If not later than three years after the date of payment of any amount as contributions, payments in lieu of contributions, interest, penalty, or fine, an employer who has made such payment shall make application for an adjustment thereof in connection with subsequent …

Section 19. No final payment shall be made by the commonwealth, or by any agency or instrumentality thereof, or by any city, town or county to a foreign corporation or to a non-resident having no usual place of business within the commonwealth for or on account of services perfor…

Section 19A. (a) Any employer applying to any agency or instrumentality of the commonwealth for a right or license to conduct a profession, trade or business, or for the renewal of such right or license, shall certify upon such application, under penalties of perjury that said em…

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…

Section 20. (a) The commissioner, with the approval of the state advisory council, may enter into agreements of compromise with an employer in respect to any contributions, penalties and interest due thereunder wherein it is determined by the commissioner that there exists an ina…

Section 20A. (a) Notwithstanding any other provision of this chapter, the commissioner may accept a lesser amount than that owed by the employer in full and final settlement thereof, provided that the following conditions are met: (1) the employer has filed a petition in bankrupt…

Section 21. Contributions made by employers in accordance with this chapter shall be considered ordinary and necessary expenses of the business of the employer, and deductible from gross income from professions, employments, trades or businesses returnable for taxation under chap…

Section 22. Benefits shall be payable from the Unemployment Compensation Fund to any individual eligible for benefits under this chapter. Such benefits shall be paid, through the employment offices operated by the commonwealth or such other agencies of the division of unemploymen…

Section 23. Benefits shall be paid to an eligible individual for no more than his weeks of unemployment subsequent to a waiting period, the duration of which shall be determined as follows: (a) An individual who is in total or partial unemployment and who registers at an employme…

Section 24. An individual, in order to be eligible for benefits under this chapter, shall— (a) Have been paid wages in the base period amounting to at least thirty times the weekly benefit rate; provided, however, that for the period beginning on January first, nineteen hundred a…

Section 24A. (a) No waiting period shall be allowed and no benefits shall be paid to an individual on the basis of service performed in seasonal employment as defined by subsection (aa) of section one unless the claim is filed within the operating period of the seasonal employmen…

Section 25. No waiting period shall be allowed and no benefits shall be paid to an individual under this chapter for— (a) Any week in which he fails without good cause to comply with the registration and filing requirements of the commissioner. The commissioner shall furnish copi…

Section 26. No waiting period shall be served and no benefits shall be paid under this chapter to an individual for any week with respect to which, or a part of which, he has received or is seeking unemployment benefits under an unemployment compensation law or employment securit…

Section 28. Wages earned for services defined in subsection (i) of section six irrespective of when performed, shall not be included in determining eligibility for benefits under this chapter for the purposes of any benefit year commencing after July first, nineteen hundred and t…

Section 28A. Benefits based on service in employment as defined in subsections (a) and (d) of section four A shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter, except…

Section 28B. If an employee, who is a corporate officer, partner or owner of an employing unit, or is a person who has more than a 5 per cent equitable or debt interest in an employing unit or is an immediate family member of such individual, receives an unemployment benefit purs…

Section 29. (a) Any individual in total unemployment and otherwise eligible for benefits whose average weekly wage in his base period is sixty-six dollars or less shall be paid for each week of unemployment an amount based on the highest quarterly wage of his base period, as prov…

Section 29B. (a) An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, disclose whether or not the individual owes child support obligations as defined under subsection (f). If any such individual discloses that he or she owes chi…

Section 29D. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:— ''Affected unit'', a specified plant, department, shift or other definable unit that includes 2 or more workers to which an approved wo…

Section 29E. (a) The deputy director shall notify in writing each individual who files a new initial claim for benefits under this chapter, at the time of filing such claim, that: (1) any payments of unemployment compensation as defined in section 85(b) of the Internal Revenue Co…

Section 29F. (a) An individual filing a new initial claim for unemployment benefits shall, at the time of filing such claim, disclose whether or not he owes an uncollected overissuance of food stamp coupons, as defined in section 13 (c) (1) of the Food Stamp Act of 1977. The comm…

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 s…

Section 30. (a) Except as provided in subsection (b), the total benefits which an unemployed individual may receive during his benefit year shall be an amount equal to thirty-six percent of his wages in the base period, or an amount equal to thirty times his benefit rate, whichev…

Section 30A. (1) As used in this section the following words and phrases shall, unless the context clearly requires otherwise, have the following meanings:— (a) ''Extended benefit period'', a period which begins with the third week after a week for which there is a state ''on'' i…

Section 30B. (a) An individual whose eligibility or continued eligibility for unemployment benefits pursuant to the Federal Supplemental Compensation Act of 1982 is terminated solely because of the failure of congress to make available funds for the continued payment of federal s…

Section 31. No individual may receive benefits in a subsequent benefit year unless, since the beginning of the previous benefit year during which he received benefits, he performed service for an employer subject to this chapter and has been paid wages for such service of not les…

Section 35. Except as provided in the second paragraph, no agreement by an individual to waive his right to benefits or any other right under this chapter, or to pay all or any portion of the contributions or payments in lieu of contributions required hereunder from his employer,…

Section 36. Benefits which are or may become due under this chapter shall not be assigned, pledged, encumbered, released, commuted or trusteed before payment; and when paid shall, as long as they are not mingled with other funds of the beneficiary, be exempt from all claims of cr…

Section 37. No fee shall be charged in any proceeding under this chapter by the commissioner or any of his agents or representatives. In any proceeding under this chapter a party may be represented by an agent or attorney. No fees for the services rendered by such agent or attorn…

Section 38. (a) Benefit claims shall be filed at the employment office at which the claimant has registered as unemployed. The commissioner shall prescribe the form, the time, and the manner in which such claims, other than disputed claims, shall be filed. The commissioner shall …

Section 38A. (a) If the director, or the director's authorized representative, determines, after providing written or electronic notice to the employer, that a payment of benefits was made because the employing unit, or an agent of the employing unit, was at fault for failing to …

Section 39. (a) The commissioner or his authorized representative shall promptly determine, in accordance with the procedures established by the commissioner, and after making such inquiries and investigations as he deems necessary, whether or not a claim is valid, and the amount…

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

Section 41. (a) Unless such application for review is withdrawn, the board of review shall make a preliminary examination of the record of the hearing afforded by the commissioner, along with the findings of fact and the decision, and shall, in its discretion, grant or deny the a…

Section 42. The commissioner or any interested person aggrieved by any decision in any proceeding before the board of review may obtain judicial review of such decision by commencing within thirty days of the date of mailing of such decision, a civil action in the district court …