Virtually all employers are subject to unemployment insurance taxes under the Massachusetts Employment Security Law(MA Gen. Laws Ch. 151A Sec. 1, et seq.). The law's coverage extends to:
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• The commonwealth of Massachusetts, its agencies, and its political subdivisions
• Any employer subject to the Federal Unemployment Tax Act (FUTA) that employs at least one person in the commonwealth
• Any employer that acquires the trade or business of a covered employer
• Any employer of agricultural labor that, during the current or preceding year, paid wages of $20,000 or more in any quarter or employed 10 or more in agricultural labor on some day in each of 20 different weeks
• Any employer of a domestic worker that paid $1,000 or more in either the current or the preceding calendar year
• Any employer that elects to be covered
There are a few limited categories of employment for which no tax is imposed and benefits are not available. Included in the exceptions are services performed by:
• The employer's children under the age of 18
• The employer's spouse or parent
• Students working for the school at which they are studying
• Students who are enrolled in work-study programs
• Spouses of students employed by the school as part of a financial-aid package
• Minors under the age of 18 who deliver newspapers or shopping news
• Patients working in hospitals
• Certain government employees, including elected officials, legislators, members of the judiciary, employees serving in nontenured policy-making positions, and temporary employees hired during ...