Massachusetts General Laws
Chapter 151a - Unemployment Insurance
Section 38 - Claims, Reports, Notices and Returns, in General; Notice of Claimant's Failure to Report for Work

Section 38. (a) Benefit claims shall be filed at the employment office at which the claimant has registered as unemployed. The commissioner shall prescribe the form, the time, and the manner in which such claims, other than disputed claims, shall be filed. The commissioner shall also prescribe the form and manner in which reports on claims required from the claimant and from the employing units shall be presented, and the conduct of hearings, other than those on appeals. Such procedure shall be designed to ascertain the substantive rights of the parties involved, without regard to common law or statutory rules of evidence and other technical rules of procedure.
For the purpose of this section, the commissioner shall notify so many of the claimant's base period employers to report wages paid such individual during the base period as he finds necessary to make a proper determination on said claim. Each such employer shall thereupon promptly report to the commissioner, in such form and manner as the commissioner prescribes, such information as may be necessary to determine a claimant's benefit rights under this chapter. If an employer fails to respond to the commissioner's notice under this section within ten days after such notice was mailed to him, the commissioner shall promptly determine the matter based on the available information. If an employer fails to respond to the commissioner's notice under this subsection without good cause the employer shall have no standing to contest such determination, and any benefits paid pursuant to such a determination shall remain charged to the employer's account; provided, that the commissioner shall impose a penalty of twenty-five dollars against the employer for each such failure without good cause. For the purpose of processing claims under this section, and for the purpose of subsection (b) of section forty-four, the commissioner shall not require any wage reports other than those provided for by this section.
The commissioner may promulgate rules and regulations allowing an employer to report wages on ''wages paid'' or ''wages earned'' basis.
(b) Notice of a claim so filed shall be given promptly by the commissioner or his authorized representative to the most recent employing unit of the claimant and to such other employing units as the commissioner may prescribe. If such employing unit has reason to believe there has been misrepresentation or has other reasons which might affect the allowance of said claim, or has been requested by the commissioner to furnish any other pertinent information relating to said claim, it or he shall return the said notice to the indicated employment office with the reasons or information stated thereon within eight days after receipt, but in no case more than ten days after mailing of said notice, in accordance with the procedure prescribed by the commissioner. Failure without good cause to return said notice and information within the time provided in this section or prescribed by the commissioner shall bar the employing unit from being a party to further proceedings relating to the allowance of the claim, and failure knowingly to return it within such time shall subject the employing unit to the penalties provided in section forty-seven. For the purposes of this subsection, it shall be deemed that said notice has been returned as of the date indicated by the postal cancellation stamp thereon.
(c) If, after receiving a notice of claim filed, the employing unit recalls a claimant to work, and such claimant fails to report for such work the employing unit shall within five days of the date of such recall notify the employment office from which such notice was received. Such notice shall be in writing, and shall identify the claimant and the date on which such work was available for him. Failure knowingly to give such notice and information within the time provided in this section shall subject the employing unit to the penalties provided in section forty-seven.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title XXI - Labor and Industries

Chapter 151a - Unemployment Insurance

Section 1 - Definitions

Section 2 - Service Deemed ''employment''; Exclusions

Section 3 - Service Within and Without Commonwealth Included in ''employment''

Section 4a - Service Included in Employment; American Employer; State

Section 5 - Services Under Arrangements With Agencies of Other States and Federal Government Included in ''employment''

Section 6 - Service Not Included in ''employment''

Section 6a - Other Service Not Included in ''employment''

Section 8 - Employing Units Subject to Statute

Section 8a - Other Employing Units Subject to Statute

Section 8b - Domestic Service and Agricultural Labor; Employer

Section 8c - Crew Leaders; Definition; Employees of Crew Leaders

Section 9 - Individuals Employed by Unit in Several Places

Section 11 - Ceasing to Be Subject to Statute on Application

Section 12 - Determination Whether Employer Within Statute; Review; Double Costs; Reconsideration

Section 13 - Payment of Required Contribution; Secondary Adjustment Payments; Credited to Unemployment Compensation Fund

Section 14 - Contribution Rates in General; Contributions in General; Definitions; Notice of Payment of Benefit and Potential Charges; Review; Transfer of Business

Section 14a - Nonprofit Organizations and Governmental Employers

Section 14b - Liability for Payments; Credits; Adjustments

Section 14c - Contributions by Governmental Employers; Rated Governmental Employers

Section 14e - Economic Development Fund

Section 14f - Unemployment Trust Fund; Report Concerning Fund Average and Actual Balance

Section 14j.5 - Excise Paid on Employee Wages

Section 14k - Federal Loan Interest Fund

Section 14l - Work Force Training Contribution Paid by Employers

Section 14m - Benefits Paid to Employees of Indian Tribes

Section 14n - Assignment of Contribution Rates and Transfer of Accounts

Section 14o - Fraud Penalty Fund

Section 14p - Registration of Employers; Reporting of Employee Information

Section 14q - Collection of Unemployment Compensation Debt by Offset of Federal Tax Refund Payments Through Treasury Offset Program

Section 15 - Failure of Employer to Pay Required Amounts When Due; Recovery of Erroneous Payments; Assessments; Enforcement; Collection Pursuant to Treasury Offset Program

Section 15a - Collection of Payments; Levy Upon Depositary Accounts; Liability of Depositaries

Section 15b - Holder of Licenses to Sell Alcoholic Beverages; Failure to Pay Amount Owed; Suspension of License

Section 16 - Liens of Judgments and Overdue Contributions; Recording and Filing of Notice; Actions to Enforce Liens

Section 17 - Priority of Claims

Section 18 - Adjustment, Credit or Refund of Overpayments; Adjustment or Additional Payment for Insufficient Contributions; Interest

Section 19 - Final Payment to Foreign Corporations or Non-Residents; Certificate

Section 19a - Application for or Renewal of License to Conduct Profession or Business; Certification of Compliance With Contribution Laws; Renewal or Extension of Certain Contracts; False Certifications

Section 20 - Compromise With Employers; Statement of Commissioner Filed

Section 20a - Settlement for Amount Less Than Owed; Conditions; Agreements Subject to Attorney General Review; Reopening of Case

Section 21 - Deductions From Income Returnable for Taxation

Section 22 - Payment of Benefits in General

Section 23 - Payment of Benefits; Waiting Period

Section 24 - Eligibility for Benefits

Section 24a - Seasonal Employment

Section 25 - Disqualification for Benefits

Section 26 - Unemployment Benefits Received or Sought Under Laws of Another State or United States

Section 28 - Wages Not Included in Determination of Eligibility for Benefits

Section 28a - Employees of Commonwealth, Political Subdivisions, or Religious, Charitable, Educational, or Other Tax Exempt Organizations

Section 28b - Repayment of Unemployment Benefits Overpaid to Certain Officers, Partners, Owners or Other Interest Holders of Employing Unit

Section 29 - Weekly Benefit Rates; Partial Unemployment; Dependency Benefits for Children; Retirement Benefit Recipients

Section 29b - Child Support Obligations; Disclosure; Deductions

Section 29d - Worksharing Program; Application and Approval of Worksharing Plan; Benefits

Section 29e - Notification to Claimants; Tax Liability and Withholding

Section 29f - Uncollected Overissuance of Food Stamp Coupons; Disclosure; Deductions

Section 30 - Total Benefits for Year; Industrial or Vocational Retraining; Solvency Account Charge; Trade Readjustment Allowance; Employer's Lockout

Section 30a - Extended Benefits Program

Section 30b - Payment of Additional Benefits Upon Termination of Eligibility for Benefits Pursuant to Federal Supplemental Compensation Act

Section 31 - Benefits in a Subsequent Benefit Year

Section 35 - Waiver of Rights; Agreement to Pay Contributions or Payments in Lieu of Contributions; Deduction From Wages; Enforcement

Section 36 - Assigning, Encumbering or Releasing Benefits; Exemption From Claims of Creditors; Exception

Section 37 - Fees and Representation in Proceedings Under This Chapter; Solicitation of Business of Representing Claimant

Section 38 - Claims, Reports, Notices and Returns, in General; Notice of Claimant's Failure to Report for Work

Section 38a - Payment of Benefits Resulting From Failure of Employing Unit to Timely or Adequately Respond to Department Request for Information

Section 39 - Determination of Claim and Benefits; Procedures; Payment of Claims or Denials; Default in Payment of Contributions

Section 40 - Application for Review

Section 41 - Review by Board; Procedures; Findings of Fact; Decision; Judicial Review

Section 42 - Judicial Review; Procedures; Appeals; Rules

Section 42a - Commissioner Represented by Attorney General or Designated Attorney

Section 42b - Modification or Reversal of Decision; Recovery of Payments

Section 43 - Administering Oaths; Depositions; Certifications; Witnesses; Production of Evidence; Contempt; Self-Incrimination

Section 44 - Accounts for Employers; Records for Employees; Disposition of Papers; Summaries; Reproductions

Section 45 - Records and Reports of Employing Units; Verification

Section 46 - Confidential Information; Admissibility as Evidence; Exceptions to Disclosure Restrictions

Section 47 - False Statements or Misrepresentations; Punishment; Evidence; Restitution

Section 47a - Utterance or Delivery of Insufficient Funds Check With Intent to Defraud; Punishment

Section 48 - Unemployment Compensation Fund; Establishment; Composition; Benefits Payable From Pooled Money

Section 49 - Vested Rights

Section 50 - Treasurer of Unemployment Compensation Fund; Clearing Account; Fund Account; Deposit With United States Secretary of the Treasury

Section 51 - Requisition From Trust Fund; Transfer to Commissioner

Section 52 - Benefit Account

Section 53 - Unclaimed Balance in Benefit Account

Section 53a - Unemployment Trust Fund; Money Credited to Commonwealth's Account; Use; Records

Section 54 - Depositaries; Insurance Charge; Commingling Funds

Section 55 - Bond of Commissioner; Premiums Paid From Administrative Account

Section 56 - Trust Fund; Administration Upon Cessation of Unemployment Compensation Fund or Federal Separate Book Account; Investments

Section 57 - Requisitions From State Trust Fund; Investment Board; Deposits; Investments; Assistance

Section 58 - Employment Security Administration Account; Monies Received; Disposition

Section 58a - Contingent Fund; Establishment; Composition; Expenditures; Transfer

Section 59 - Liability on State Treasurer's Bond

Section 60 - Federal Moneys Allotted to Commonwealth Paid Into Accounts

Section 61 - Special Employment Service Accounts; Agreements Relative to Employment Offices; Acceptance of Moneys, Services or Quarters

Section 62 - State Advisory Council; Duties, Powers and Reports

Section 62a - In-Person, Telephone and Walk-in Assistance by the Division for Individuals Applying for Unemployment Compensation; Orientation; Notice; Initiation of Claim

Section 63 - Publication and Free Distribution of Statutes, Reports, Regulations and Relevant Material

Section 64 - Reports and Information for Federal, Commonwealth and Political Subdivision Agencies; Confidential Information; Federal Regulations Governing Expenditures

Section 64a - List of Employers Qualified for Exemption Under Sec. 5i of Chapter 59; Confidentiality

Section 65 - Records Available to Federal Railroad Retirement Board; Cooperation With Federal Agencies; Agreements Relative to Employment Offices; Acceptance of Moneys, Services or Quarters

Section 66 - Reciprocal Arrangements With Other States and Federal Government; Reimbursements; Investigations; Exchange of Information, Services and Facilities; Benefits Based on Combined Coverages

Section 66a - Arrangements for Utilizing Facilities and Services of Commonwealth and Foreign Countries

Section 67 - Estimate of Liability of Employer Failing to Make Report or Return; Collection

Section 68 - Payment of Benefits Due a Deceased or Mentally Incapacitated Person

Section 69 - Recovery or Deduction of Erroneous Payments; Cancellation; Liability of Disbursing Officer; Penalty for Misrepresentation of Material Fact or Failure to Disclose Material Fact

Section 69a - Charging Off Uncollectible Amounts

Section 69b - Set-Off Against Refunds; Notice; Review

Section 69c - Reduction of Back Pay Award Due to Receipt of Unemployment Benefits; Notice to Commissioner; Reimbursement of Unemployment Compensation Fund

Section 69d - Final Decision

Section 70 - Extent of Application of Rulings

Section 71 - Reconsideration of Determinations; Limitations; Notice; Appeals

Section 71a - Definitions Applicable to Secs. 71b to 71g

Section 71b - Closing of Facility; Report; Certification; Notice; Hearing; Appeal

Section 71c - Partial Closing of Facility; Identification; Regulations; Eligibility for Reemployment Assistance Benefits

Section 71d - Reemployment Assistance Program

Section 71e - Reemployment Assistance Fund; Health Insurance Benefits Fund

Section 71f - Eligibility for Reemployment Assistance Benefits

Section 71g - Eligibility for Health Insurance Benefits

Section 71h - Plant Closing Employers; Bills for Reemployment Assistance Benefits

Section 72 - Jurisdiction of Action to Enforce Statute; Entry Fee in Actions and Proceedings

Section 73 - Severability

Section 74 - Title of Statute; Construction; Purpose