Do you have experience in this state? Would you like to help? Contact PACE to let them know.
State Web Site: www.massachusetts.gov General Business Requirement:
Apply to the Secretary of the Commonwealth for a Certificate of Authority to conduct business in Massachusetts. Business Entity Registration Form
Licensing/Registration:
Registration & reporting requirements for Unemployment Tax purposes only. See: Massachusetts - Employee Leasing Regulations
Unemployment Insurance:
Massachusetts - UI Tax Registration Form New Business Rate: 2.53% Wage Limit: $14,000 Employers Reporting Unit for SUTA Contributions: Client; PEO can submit reports, but must use client account number and experience rate. Additional reporting requirements also apply. See: Massachusetts - Employee Leasing Regulations Agency Web Site - Massachusetts Labor and Workplace Development
State Taxes:
Massachusetts - Business Tax Registration (On-Line) Agency Web Site - Massachusetts Department of Revenue
Workers’ Compensation:
Rating Bureau – Workers’ Compensation Rating and Inspection Bureau of Massachusetts State Specific Requirements for PEO Workers’ compensation coverage can be provided by the PEO or client/co-employer, using an MCP format; however, the PEO may be subject to additional requirements and conditions established by the Commissioner of Insurance. See: Chapter 152: Section 14A. Employee leasing companies Massachusetts - Workers' Compensation Employee Leasing Supplemental Application Exclusive remedy benefits will apply to both PEO and client/co-employer in most cases, assuming all employees are covered. Agency Web Site - Department of Industrial Accidents
Benefit Plans:
PEO and/or client can sponsor fully insured benefit plans; however, the Employer Surcharge for State-funded Health Costs under Massachusetts universal healthcare law is assessed at the client level. See: Employer Fair Share Contributions On-Line Reporting and Payment System. A PEO sponsored self-funded benefit plan is considered a MEWA and will be subject to state insurance regulations. Agency Web Site - Massachusetts Division of Insurance