Section 172-25-3 - Taxable WagesA. Wages paid to leased employees shall be determined as defined in section 1043(11) and section 1043(19) of the Employment Security Law without regard to the employee leasing contract or arrangement.B. Wages paid to a leased employee who works for more than one client company and for other employers shall, for each client company and employer, be determined in accordance with section 1043(19)(A).12- 172 C.M.R. ch. 25, § 3