Section 151A:8B - Domestic service and agricultural labor; employer(a) The remuneration earned or the employment of an individual performing domestic service after December thirty-first, nineteen hundred and seventy-seven shall not be taken into account in determining whether or not an employing unit is an employer under this chapter where:(1) the employing unit is one for which other than domestic service is performed and;(2) such other service is service defined as employment in subsections (a), (b) and (d) of section four A and;(3) the employing unit is not an employer solely by reason of service defined as employment in subsection (c) of section four A.(b) The remuneration earned or the employment of an individual performing service in agricultural labor after December thirty-first, nineteen hundred and seventy-seven shall not be taken into account in determining whether or not an employing unit is an employer under this chapter where: (1) the employing unit is one for which service other than service in agricultural labor is performed and;(2) such other service is service defined as employment in subsections (c) and (d) of section four A and;(3) the employing unit is not an employer solely by reason of service defined as employment in subsection (b) of section four A. If an employing unit is determined an employer of agricultural labor, such an employing unit shall be determined an employer for the purposes of subsection (i) of section one and of section eight.
Mass. Gen. Laws ch. 151A, § 8B