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FEATURED PRODUCT

Social Security Explained, 2011 Edition

Provides a comprehensive and detailed explanation for the federal old-age, survivor's and disability insurance segments of the Social Security program.

CCH® UNEMPLOYMENT INSURANCE — 03/19/10

Massachusetts amends its UI regulations

Massachusetts has amended the regulations under its Employment and Training Law as follows:

Disability. This term means a physical or mental impairment that substantially limits a major life activity of an individual; a record of such an impairment; or being regarded as having such an impairment because of an actual or perceived physical or mental impairment. This determination is made without regard to the use of mitigating measures such as medications, prosthetics, medical supplies, equipment and low-vision devices.

Most recent 26 weeks of employment. This phrase means a period of time consisting of the most recent 26 weeks of employment immediately prior to the filing of an initial claim for benefits.

Part-time employment. This term means employment at less than the full-time work schedule customary for the individual's occupation.

Conditions for limiting availability. An individual otherwise eligible for benefits may limit his or her availability for work to part-time employment provided that the individual: Has a prior work history of part-time employment; establishes good cause for restricting availability during the benefit year to part-time employment and that such good cause is the same as or is related to that which existed during the prior work history of the part-time employment; and is available during the benefit year for at least as many hours of work per week as used to establish the prior work history of part-time employment. In addition, the individual must establish that the reasons for leaving his or her employment were for such an urgent, compelling, and necessitous nature as to make a separation involuntary; that the same reasons require the individual to limit availability for work during the benefit year to part-time employment; and that such limitation does not effectively remove the individual from the labor force.

An individual who has an involuntary separation as discussed above and who obtains suitable part-time employment during the benefit year will not be considered to be in partial unemployment and will not be eligible to receive partial unemployment benefits while so employed.

QUEST system. Massachusetts has adopted employment and wage reporting regulations that essentially require all Quarterly Wage Reports to be filed via the Division of Unemployment Assistance's (DUA’s) online QUEST system).

Registration and reporting. All employers that are or become subject to the law must register with the Division in the time, form and manner as prescribed by the Director. In addition, beginning with reports due for the calendar quarter ending December 31, 2009, every employer must submit a report containing the employment and wage data specified by the Director. Certain specified reports also must be filed electronically. Penalties may be assessed against those employers that fail to comply.

For the quarter ending December 31, 2009, the Director for good cause may consider contributions to be paid timely if they are paid on or before February 15, 2010.

An employer may authorize a third-party agent to file reports on its behalf and to make any required payments. The employer must provide the Division with the name of the third-party agent and notify the Division immediately when that agent is no longer authorized to represent it.