Massachusetts General Laws
Chapter 151a - Unemployment Insurance
Section 46 - Confidential Information; Admissibility as Evidence; Exceptions to Disclosure Restrictions

Section 46. (a) Except as provided in this section, information secured pursuant to this chapter is confidential and for the exclusive use and information of the department in the discharge of its duties. Such information is not a public record nor admissible in any action or proceeding, except as provided in this section. This information is absolutely privileged and shall not be made the subject matter or basis in any action of slander, libel or emotional distress.
(b) Such information may be admissible only in the following actions or proceedings:
(1) in civil or criminal cases brought pursuant to this chapter where the department or the commonwealth is a necessary party;
(2) in civil cases relating to the enforcement of child support obligations under section twenty-nine B;
(3) in criminal prosecutions for homicide, or any offense stemming from investigations conducted pursuant to section 10 of chapter 14; and
(4) in criminal prosecutions for violation of federal law.
(c) The department shall disclose, upon request, such information in the following circumstances:
(1) to any employer, information concerning the employer's record;
(2) to any claimant or to the claimant's authorized agent, information concerning the claimant's own record;
(3) to the heads of the departments of career services, transitional assistance, revenue, veterans' services, family and medical leave, office of Medicaid and industrial accidents, information necessary in the performance of their official duties;
(3.5) to the heads of governmental agencies who are partners in the Workforce Innovation and Opportunity Act, information necessary for the purpose of complying with performance reporting requirements of the Workforce Innovation and Opportunity Act, Public Law 113–128;
(4) to probation or parole officers working for a governmental agency, information necessary in the performance of their official duties;
(5) to the Internal Revenue Service of the United States Department of the Treasury, information necessary for purposes of the administration of federal unemployment taxes.
(6) to the state police, including the state police violent fugitive arrest squad, and local police departments, identifying and locating information, upon request for the sole purpose of identifying and locating individuals wanted on default or arrest warrants. Only identifying information including, but not limited to, name, date of birth, all pertinent addresses, telephone number and social security number shall be made available to the state police and local police departments pursuant to this section.
(7) to the commonwealth health insurance connector authority, information under an interagency agreement for the administration and enforcement of chapter 176Q.
(7.5) to the executive office of health and human services, information under an interagency agreement for the administration and enforcement of paragraph (4) of subsection (a) of section 69 of chapter 118E.
(d) Nothing in this section shall be construed to prevent the commissioner from (i) complying with the provisions of section sixty-five, (ii) conducting any investigations under said section, or (iii) publishing in statistical form the results of any such investigations without disclosing the identity of the individual involved.
(e) Whoever discloses such information contrary to this section and without the authority of the commissioner or pursuant to the commissioner's rules and regulations, or as otherwise required or authorized by law, shall be punished by a fine of not more than one hundred dollars, or by imprisonment for not more than six months, or both.
(f) Nothing in this chapter shall prohibit the commissioner from requesting and exchanging information for purposes of income and eligibility verification in accordance with a system which meets the requirements of section 1137 of the Social Security Act and the regulations promulgated by the Secretary of Labor thereunder. In addition, nothing in this chapter shall prohibit the commissioner from providing information to the Secretary of Health and Human Services under sections 453 (e) and 453 (f) of the Social Security Act and to officers and employees of the Department of Housing and Urban Development and to representatives of a public housing agency in accordance with section 903 (c) of P.L. 100–628, the Stewart B. McKinney Homeless Assistance Amendments Act of 1988, to the extent required by section 303 of the Social Security Act; provided, however, that appropriate arrangements have been made for reimbursing the department for the costs of providing such information. Nothing in this chapter shall prohibit the commissioner from providing information to the division of medical assistance and the secretary of health and human services to support the provision of federal funding under section 1115 of the Social Security Act for programs implemented pursuant to subsection (j) of section 14G.
(g) (1) Notwithstanding any of the foregoing provisions of this section, the commissioner may publish a list of all active employers which are delinquent under this chapter in the payment of their obligations in an amount greater than five thousand dollars.
(2) At least ninety days prior to disclosing the identity of any such delinquent employer, the commissioner shall mail by certified mail addressed to such delinquent employer at the employer's last or usual place of business or abode a written notice detailing the amount, the nature, and the intended disclosure of this delinquency. If the delinquent amount has not been paid sixty days after said notice was mailed, the commissioner may publicly disclose such delinquency.
(3) Unpaid obligations shall not be deemed to be delinquent and subject to disclosure if there is a written agreement for payment without default between the employer and the commissioner, or the commissioner certifies that the liability is under appeal or is based wholly upon a question of law that is currently under appeal before a court or the board of review in another case involving the same question or that the employer has filed a petition in bankruptcy pursuant to 11 USC section 101 et seq.
(4) Any unauthorized disclosure made by the commissioner in a good faith effort to comply with this paragraph shall not be considered a violation of this section.
(h) Nothing in this chapter shall prohibit the commissioner from participating with the commissioner of revenue in a program which permits employing units subject to this chapter to file with the department of revenue a consolidated return which includes, but is not limited to, unemployment insurance, unemployment health insurance, workforce training, income tax withholding and wage reporting information, together with the required payment.
(i) Nothing in this chapter shall prohibit the commissioner from participating with the commissioner of revenue in a program which permits employing units subject to this chapter to file with the department of revenue a consolidated return which shall include, but need not be limited to, unemployment insurance, unemployment health insurance, workforce training, income tax withholding and wage reporting information, together with the required payment.
(j) (1) The commissioner may provide the United States Census Bureau with information for use by the Census Bureau in the Longitudinal Household – Employer Dynamics System pursuant to a written agreement between the United States Census Bureau and the commissioner. The confidentiality of such information shall be protected by this section and Title XIII of the United States Code.
(2) The commissioner may provide the Bureau of Labor Statistics with information for the purpose of carrying out its responsibilities and duties under chapter 1 of Title XXIX of the United States Code pursuant to a written agreement between the Bureau of Labor Statistics and the commissioner. The confidentiality of such information shall be protected by this section and Title XXIX of the United States Code.

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