Each client company is jointly and severally liable for unpaid contributions, interest and penalties due from the employee leasing company for wages paid to employees leased to the client company. The bureau shall not be required to exhaust all collection methods against the employee leasing company for unpaid contributions, interest and penalties due from the leasing company. It may collect amounts due from a client company after the leasing company has failed to pay amounts when due.
12- 172 C.M.R. ch. 25, § 6