430 CMR 21.09 - Collections and Penalties

(1) Collections. Except as specifically provided in 430 CMR 21.00, the terms and conditions of M.G.L. c. 151A applicable to the payment and collection of contributions or payments in lieu of contributions shall apply to the payment and collection of the EMAC Supplement.
(a) Assessment of Interest. If an employer fails to pay any portion of contributions due under M.G.L. c. 149, § 189A, the overdue amount shall carry an interest charge which shall be calculated using the same rate and in the same manner as interest charges for overdue unemployment insurance contributions under M.G.L. c. 151A, § 15(a).
(b) Collections Against Delinquent Accounts. The DUA Director shall collect overdue contributions, interest charges, and penalties under M.G.L. c. 149, § 189A, under the same terms and conditions as those provided for the collection of delinquent unemployment insurance contributions under M.G.L. c. 151A, §§ 15 through 19, including use of such remedies as dunning, property liens, and levies upon employer accounts maintained in any bank or depository in the Commonwealth.
(2) Refunds. If an employer pays contributions in excess of the amount due under M.G.L. c. 149, § 189A, the employer shall be eligible for a refund or a credit of the excess amount against any liability for the EMAC Supplement. Any excess payment shall not carry interest. Applications for refunds must be filed within three years of the date of payment of contributions, interest, penalty, or fine, as provided for under M.G.L. c. 151A, § 18.
(3) Penalties.
(a) Failure to Comply. The provisions in M.G.L. c. 151A, applicable to non-payment of UI contributions, also apply to the non-payment of the EMAC Supplement.
(b) Application of M.G.L. c. 151A, § 47. An employer who does any of the following shall be subject to the penalties provided under M.G.L. c. 151A, § 47, including fines and imprisonment:
1. willfully attempts to evade or defeat any contribution, interest, or penalty payment;
2. knowingly makes any false statement or misrepresentation to avoid or reduce any financial liabilities under M.G.L. c. 149, § 189A;
3. knowingly fails or refuses to pay any such contribution, interest charge, or penalty under M.G.L. c. 149, § 189A;
4. attempts to coerce any worker to misrepresent his or her circumstances so that the employer may evade payment of contributions.

Notes

430 CMR 21.09
Adopted by Mass Register Issue 1360, eff. 3/9/2018.

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