430 CMR 13.03 - Definitions

Calendar Quarter. For the purpose of 430 CMR 13.00, the first calendar quarter shall be the period between January 1st and March 31st; the second calendar quarter shall be the period between April 1st and June 13th; the third calendar quarter shall be the period between July 1st and September 13th; and the forth calendar quarter shall be the period between October 1st and December 31 st.

Commissioner. The Commissioner of the Department of Employment and Training established by M.G.L. c. 23, § 9I.

Contributions. The money payments to the Unemployment Compensation Fund required by M.G.L. c. 151A.

Deferred Contributions. The amount of contributions ordinarily due and payable for a calendar quarter that an employer may postpone paying until the due date of the next succeeding calendar quarter.

Due Date. The date an employer must pay contributions as specified in 430 CMR 5.03.

Employer. Any employing unit required to make contributions under the provisions of M.G.L. c.151A,§14.

Notes

430 CMR 13.03

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