430 CMR, § 12.04

Current through Register 1531, September 27, 2024
Section 12.04 - Certification
(1) An employer seeking seasonal status must make a written application on forms prescribed by the Director at least 60 days prior to the beginning of the season for which the employer seeks seasonal status. Such employer shall supply any additional information as may be deemed necessary by the Director to make such determination. Applications submitted on a date which is less than 60 days from the beginning date of the season shall be denied. Such application must attest to the fact that either the entire business operation is seasonal because it will be in operation for less than 20 weeks in a calendar year, or that a functionally distinct occupation within the business is seasonal because the assigned duties or activities as a whole are identifiably distinct under the usual and customary practice of the industry and such duties or activities will be performed during a period of less than 20 weeks in a calendar year due to the climate or the nature of the product or services. Upon review of the matters set forth in the application for seasonal status, the Director shall make a determination with respect to the seasonal nature of the employer, the seasonal period or periods, and any functionally distinct occupations deemed to be seasonal.
(2) If the last day of the 60 day period described in 430 CMR 12.04(1), occurs on a Saturday, Sunday, or legal holiday, then the last date for filing shall be the next succeeding business day.
(3) Seasonal employers must keep an account of wages paid to each seasonal worker within the seasonal period so as to readily distinguish seasonal from non-seasonal wages. These wages shall be reported on a special seasonal quarterly report form as prescribed by the Director. The Director shall furnish employers with the appropriate seasonal reporting forms upon request.
(4) A seasonal employer shall give written notice to the Director if the certified seasonal employment equals or exceeds 20 weeks in a calendar year. Such notice shall be filed within five days after completion of the 20th week of employment. The Director shall redetermine the seasonal status of either the entire business or the functionally distinct occupation within the business.
(5) Any successor to a business entity deemed to be seasonal must re-apply for seasonal status if it seeks to maintain the seasonal status of its business or functionally distinct occupation within such business.
(6) Nothing in the laws or regulations regarding seasonal determinations shall be construed as relieving any employer from paying the contributions required by law on all wages paid for employment nor from making reports required by law or regulations connected with an individual's right to claim benefits provided by M.G.L. c. 151A.
(7) The Director shall make a determination or redetermination on timely applications within 60 days from receipt of the application. Whenever the Director has determined or redetermined an employer with respect to seasonal status, the employer shall be notified of such determination or redetermination, and such notice shall contain the beginning and ending dates of any applicable seasonal period or periods.

430 CMR, § 12.04

Amended by Mass Register Issue 1312, eff. 5/6/2016.
Amended by Mass Register Issue 1313, eff. 5/6/2016.