Code of Massachusetts Regulations
458 CMR - DEPARTMENT OF FAMILY AND MEDICAL LEAVE
Title 458 CMR 2.00 - Family and Medical Leave
Section 2.04 - Registration and Filing

Universal Citation: 458 MA Code of Regs 458.2

Current through Register 1531, September 27, 2024

(1) Registration. An employer, covered business entity, and any self-employed individual who elects coverage under 458 CMR 2.06 shall remit contributions owed under 458 CMR 2.05 through the Massachusetts Department of Revenue's MassTaxConnect system. Employers and covered business entities shall likewise file employment and wage detail reports through the MassTaxConnect system. Employers, covered business entities, and self-employed individuals who elect coverage and who do not have preexisting accounts on the MassTaxConnect system shall register and establish an account in order to make filings and remit contributions required under M.G.L. c. 175M, and 458 CMR 2.00.

(2) Quarterly Filing and Contribution Payment. Following the end of each calendar quarter, every employer and covered business entity and any self-employed individual who has elected coverage shall file an employment and wage detail report and payment for their contribution through the MassTaxConnect system on or before the quarterly filing deadline established by the Massachusetts Department of Revenue.

(a) The employment and wage detail report shall contain the following information for each employee, covered contract worker, and self-employed individual electing coverage:
1. name;

2. Social Security Number or individual taxpayer identification number; and

3. wages paid or other earnings.

(b) The report shall contain:
1. for each employer or covered business entity the federal employer identification number that such employer or covered business entity is required to include on a withholding tax return filed pursuant to M.G.L. c. 62B; and

2. for each self-employed individual who has elected coverage, the Social Security Number or Individual Taxpayer Identification Number of the self-employed individual.

(3) Covered Contract Workers. If an employer or covered business entity made payments to individuals for services during the calendar quarter that are required to be reported on IRS Form 1099-MISC, the employer must also report the names and Social Security numbers or Individual Taxpayer Identification numbers of those individuals, and the amounts of such payments made.

(4) Veracity/False Statements. Without limitation, any employer, covered business entity, or self-employed person electing coverage who makes a false statement or representation or willfully withholds a material fact with regard to any of the information required by 458 CMR 2.04, 458 CMR 2.00 generally, or M.G.L. c. 175M may be subject to penalties, including those under M.G.L. c. 62C, §73.

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