430 CMR, § 5.22
The following words and phrases shall have the following meanings, unless otherwise clearly indicated by the context of 430 CMR 5.20 through 5.23
Director. The Director of the Division of Unemployment Assistance
Division. The Division of Unemployment Assistance as established by M.G.L. c. 23H, § 3.
Employer. An employing unit subject to the provisions of M.G.L. c. 151A, § 14P
Employing Unit. A sole proprietorship, partnership, corporation, or other form of business entity which has one or more individuals performing services for wages
Third Party Agent. An individual or organization that is authorized to represent employers with respect to the filing of employment and wage reports, the payment of contributions or payments in lieu of contributions and any other related matters with the Division
430 CMR, § 5.22