Mass. Gen. Laws ch. 151A § 14L

Current through Chapter 223 of the 2024 Legislative Session
Section 151A:14L - Work force training contribution paid by employers
(a) Each employer liable to pay a contribution under subsection (i) of section 14 shall also pay, in the same manner and at the same times as the commissioner prescribes for the contribution required by said section 14, a workforce training contribution of 0.056 per cent of so much of its wages as are subject to contributions pursuant to clause (4) of subsection (a) of said section 14. To the extent consistent with federal law, the commissioner shall adjust the rate of said contribution so that the total amount of said contributions in a year substantially equals $22,000,000, and shall adjust to the same extent the rate of the contribution required by section 14. The commissioner shall deposit the proceeds of said workforce training contributions in the Workforce Training Fund, established by section 2RR of chapter 29.
(b) Except where inconsistent with the provisions of this section, the terms and conditions of this chapter that apply to the payment of and the collection of contributions shall apply to the same extent to the payment of and the collection of the workforce training contribution required by this section; provided, however, that said contributions shall not be credited to the employers account or the solvency account established pursuant to section 14, 14A or 14C.
(c) Annually, not later than September 1, the director of career services shall file a report with the joint committee on labor and workforce development and the house and senate committees on ways and means concerning the collection of the workforce training contributions pursuant to subsection (a) for the calendar year ending on the preceding December 31. The report shall include, but not be limited to:
(i) the amount collected in each quarter and the total amount collected for the calendar year;
(ii) the total number of employers that contributed to the fund and the total number of employees employed by that group of employers; and
(iii) the contribution rate, to the extent it differs from 0.056 per cent.

Mass. Gen. Laws ch. 151A, § 14L

Amended by Acts 2018 , c. 228, § 23, eff. 8/3/2018.
Amended by Acts 2014 , c. 144, §§  56, 57 eff. 1/1/2015.
Amended by Acts 2012 , c. 36, § 21, eff. 2/17/2012.
Amended by Acts 2011 , c. 68, § 129, eff. 7/1/2011.
Amended by Acts 2010 , c. 112, § 33, eff. 5/22/2010.