Virtually all employers are subject to unemployment insurance taxes under the Massachusetts Employment Security Law (ALM GL ch. 151A, Sec. 1 et seq.). For example, the law's coverage extends to:
• Anyone who paid wages of $1,500 or more during any quarter of a calendar year or who employed one or more individuals in each of 13 weeks in a calendar year;
• 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; and
• Any employer that elects to be covered (ALM GL ch. 151A, Sec. 8).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons (except for industrial life insurance agents);
• Certain newspaper distributors (e.g., minors); and
• Certain poll takers (ALM GL ch. 151A, Sec. 6).