Massachusetts General Laws
Chapter 62e - Wage Reporting System
Section 2a - Application of New Hire Reporting Requirements

Section 2A. Notwithstanding any other provision of this chapter, the new hire reporting requirements of this chapter and the penalties associated with the failure to comply with those requirements shall apply to any entity electing to report new hire information to the Commonwealth pursuant to the multistate employer provisions of 42 U.S.C. ยง 653a(b)(1)(B).