Reporting Requirements, General

(1) Each employing unit shall comply with the instructions printed on forms issued by the Department. (2) An employing unit shall immediately notify the Department of such fact if: (a) On some day in each of thirteen weeks in any calendar year it has employed one or more individuals in Massachusetts, or has paid wages in the amount of $1500 or more in any calendar quarter, or (b) It is subject to, or during the preceding calendar year was subject to the provisions of Chapter 23 of the Internal Revenue Code and any amendments thereto, and employed one or more individuals in Massachusetts and its payroll for services performed in Massachusetts is in excess of $200 in a calendar quarter, or (c) It has acquired the organization, trade, business, or assets thereof of another employing unit in whole or in part. (d) It has employed ten or more individuals in agricultural service on some day in each of 20 weeks, or has paid remuneration in cash amounting to $20,000 or more for such service in any calendar quarter. Agricultural service is defined in 430 CMR 5.03(11) (e) It has paid $1,000 or more in cash for domestic service in any quarter during the calendar year. Domestic service includes but is not limited to all service for a person in the operation and maintenance of a private household, local college club or local chapter of a college fraternity or sorority as distinguished from service as an employee in the pursuit of an employer's trade, occupation, profession, enterprise or vocation. (3) Any employing unit which has been determined by the Commissioner to be exempt from the provisions of M.G.L. c. 151A shall notify the Department of any changes in the character of its organization, or the purposes and/or the manner of its operation. (4) Each employer who shall sell, convey, or otherwise dispose of his business, or all or any part of the assets thereof, or who shall cease business for any reason, whether voluntary or involuntary, or by being in bankruptcy, or otherwise, shall immediately report such facts in writing to the Commissioner. He shall state the name and address of the person, firm, or corporation to whom such business or all or any part of the assets thereof shall have been sold, conveyed, or otherwise transferred, or in cases of bankruptcy, receivership, or similar situations, shall report the name and address of the trustee, receiver, or other official placed in charge of the business. (5) With respect to each week of less than full-time schedule of work in a current benefit year, his employing unit, if so requested by the employee or ex-employee, shall furnish to such employee or ex-employee evidence concerning his partial unemployment. Such evidence shall be in ink or typewritten and shall be furnished within 48 hours after such request, or on the scheduled payday for the period which contains the last day of the week covered by such request, whichever is later. Such evidence shall show: (a) The name of the employing unit. (b) The name and social security account number of the worker. (c) The beginning and ending date of such calendar week. (d) The gross amount of wages earned in such calendar week. (e) The following certification - "reduced hours because of lack of work"; and/or any information known to the employing unit as to the time lost by the worker because of his unavailability for work offered. (f) A signature (actual or facsimile) by the employing unit to the above certification, or other positive identification of the authority supplying the evidence. (6) Every employing unit having knowledge of an anticipated mass separation of its employees, shall give notice thereof to the public employment office nearest to the place wherein is located the particular establishment, 48 hours prior to the effective date of such separation. (7) In cases of unemployment due to a stoppage of work because of a labor dispute, the employing unit shall within 48 hours file with the public employment office nearest to the place wherein is located the particular establishment, a notice setting forth the existence of such dispute and the approximate number of workers affected. Upon request by the Commissioner or his authorized representative such employing unit shall furnish to the Department the name of employees ordinarily attached to the department or the establishment where unemployment is caused by stoppage of work due to a labor dispute. (8) A return by an employing unit of a notice of claim filed shall be made within the prescribed time. Such return may be made by delivery in hand, by mail, or by an electronic medium device approved by the Commissioner. If such return is made by mail, it shall be deemed returned as of the date indicated by the postal cancellation stamp thereon. If such return is made by electronic medium, it shall be deemed returned as of the date received by the Department. The “eight days after receipt” within which such notification shall be returned, or, when a notice is mailed, the term “ten days after mailing” shall include Saturdays, Sundays and legal holidays; except that when the last day of this ten-day period falls on a Saturday, Sunday or legal holiday, the return of said notice shall be timely if performed on the next succeeding business day. A timely return by a most recent employing unit or other person of a notice of claim filed with a statement merely questioning the claimant’s eligibility under the provisions of M.G.L. c. 151A, § 24(b) shall nevertheless bar such employing unit or other person from being a party to further proceedings relating to the allowance of the claim unless such statement so furnished is supported by factual information. All such returns by an employing unit shall be verified by a written declaration that they are made under the pains and penalties of perjury. (9) Employers or their legal representatives shall report to the Department immediately any change in name, address, ownership or form of organization. (10) Whenever a transfer of business occurs under the provisions of M.G.L. c. 151A, notice of such transfer shall be reported to the Commissioner in writing at once by both the transferring employer and the employer to which the transfer was made. Failure on the part of any successor to give notice within 120 days of the date of transfer shall bar the taking over by such successor of the account of any transferring employer having a plus balance, unless it is determined by the Commissioner that the successor had good cause for failing to give such notice within such time. Examples of good cause for failure to file timely notice include the following: (a) A Department of Employment and Training employee directly discouraged or provided misinformation to the successor resulting in the successor not giving timely notice of transfer. (b) Any other circumstances beyond the successor's control which prevented the giving of timely notice of transfer. In no event shall good cause be considered if the successor fails to give such notice within 180 days of the date of transfer. (11) Whenever a worker, who at the time has been employed for at least one week, is separated from his work (permanently or for an indefinite period, or for an expected duration of seven or more days) under any conditions, the employer, at the time of such separation, shall deliver to such worker a form furnished or approved by the Department of Employment and Training which shall contain the employer's name and the address to which requests for wages would be sent and the employer's identification number assigned by the Department of Employment and Training. (12) Reporting Requirements General. For the purposes of M.G.L. c. 151A, § (14)(i), an employer newly subject to M.G.L. c. 151A is one which was never previously subject to M.G.L. c. 151A or, if previously subject, ceased to be subject under the provisions of M.G.L. c. 151A, § (11) and, in either case, is not a transferee within the meaning of M.G.L. c. 151A, § (11)(n) and is not newly subject under the provisions of M.G.L. c. 151A, § (8)(d), (g) or (h).