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['Termination']
['Unemployment']
05/17/2022
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Summary of differences between federal and state regulations
Coverage
State coverage in Massachusetts differs from federal law in that it is not applicable to classes of employers whose inclusion would adversely affect efficient administration or impair fund.
The definition of employer provides for a minimum period of time or payroll of 13 weeks/$1500 in quarter, instead of FUTA’s 20 week/$1500 rule.
Workers are considered employees unless:
- The worker is free from control or direction in the performance of the work under the contract of service and in fact;
- The service is performed either outside the usual course of the business for which it is performed or is performed outside of all places of business of the enterprise for which it is performed; and
- The individual is customarily engaged in an independent trade, occupation, profession, or business.
Exclusions from the definition of employment include:
- Insurance agents on commission,
- Real estate agents on commission,
- Casual labor not in the course of employers business, and
- Part-time service for nonprofit organizations exempt from federal income tax.
The following student employment is excluded from coverage:
- Student nurses and interns in employ of a hospital, and
- Students working for schools.
State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. This state has expanded coverage provisions beyond federal requirements.
State
Contact
Division of Unemployment Assistance
Regulations
Massachusetts Unemployment Insurance Law, Chapter 151A of the General Laws of the Commonwealth (https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXI/Chapter151a)
Federal
Contact
U.S. Department of Labor, Employment and Training Administration
(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)
Regulations
20 CFR chapter V
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