Mass. Gen. Laws ch. 62E § 2
Upon the hiring of an employee, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the department of revenue of the hiring of the employee. Every payor of income who enters into an agreement with a contractor for the performance of services shall so notify the department of revenue upon entering into such an agreement. Upon the retirement of an employee who thereafter receives a regular retirement allowance, such employers, including all governmental entities, and every labor organization, shall notify the department of revenue of the retirement of such employee and of the entity paying such retirement allowance and the address of such entity. Upon the filing of a workers' compensation claim pursuant to chapter 152 by any employee, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the department of revenue of the claim of such employee, the entity which provides workers' compensation insurance coverage, and the address of such entity. Upon making the first payment under an annuity contract or policy or under a disability income policy or upon making the first payment of dividends under a life insurance policy, an insurance company making such payment shall, in addition, notify the department of revenue of such payment. Notwithstanding the provisions of this section, no such notice shall be given of an employee of a federal or state agency performing intelligence or counterintelligence functions if the head of such agency has determined that notice to the department under this paragraph could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission; provided that any agency head who has made such a determination shall notify the commissioner that pursuant to such determination some employees have not been reported. The commissioner shall, by regulation, prescribe the timing, the form, and the manner of such reports and the information to be provided in the reports, which may include disclosure of the existence of an outstanding child support order. All such reports shall be part of the reporting systems.
Mass. Gen. Laws ch. 62E, § 2