430 CMR, § 5.09
The following words and phrases shall have the following meanings, unless otherwise clearly indicated by the context of 430 CMR 5.07 through 5.13:
Client Company: an individual, association, partnership, corporation or other business entity that agrees to or is leasing its employees through an employee leasing company on a long term basis.
Commissioner: Commissioner of the Department of Employment and Training or designee.
Department: the Department of Employment and Training.
Employee Leasing Company: an employing unit that contracts with a client company to supply workers to perform services for the client company; provided that, the term employee leasing company does not include private employment agencies that provide workers to employers on a temporary help basis or entities such as driver-leasing companies which lease employees to an employing unit to perform a specific service.
Employer: any employing unit subject to M.G.L. c. 151A.
Employing Unit: a sole proprietorship, partnership, corporation or other form of business entity which has one or more individuals performing services for wages within the Commonwealth.
430 CMR, § 5.09