General Laws

[ Text of section effective until November 22, 2011. For text effective November 22, 2011, see below.]

  Section 5. Every employer required to deduct and withhold from an employee a tax under section two or who would have been required under said section to deduct and withhold a tax if the employee had not claimed any personal exemption or dependency exemptions shall furnish to each such employee in respect of the wages paid by such employer to such employee during the calendar year, on or before January thirty-first of the succeeding year, or, if his employment is terminated before the close of such calendar year, within thirty days from the day on which the last payment of wages is made, a written statement in duplicate showing the name of the employer, the name of the employee and his social security account number, if any, the total amount of wages subject to taxation under chapter sixty-two, and the total amount deducted and withheld as tax. Said statement may contain such other information as the commissioner may prescribe. The commissioner may grant reasonable extensions of time, not exceeding sixty days, for the furnishing of such statement.

  Every employer who fails to withhold or pay to the commissioner any sums required by this chapter to be withheld or paid shall be personally and individually liable therefore to the commonwealth. The term "employer'', as used in this paragraph and in section 11, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to withhold and pay over taxes in accordance with this section and section 2. Any sum withheld in accordance with section 2 shall be considered to be held in trust for the commonwealth.

  If an employer in violation of the provisions of this chapter fails to withhold the tax in accordance with section two, and thereafter the tax against which such tax may be credited, pursuant to section nine, is paid, the tax so required to be withheld shall not be collected from the employer; but this paragraph shall in no case relieve the employer from liability for any penalties or addition to the tax otherwise applicable in respect of such failure to withhold.

Chapter 62B: Section 5. Statement to employee; requisite information; failure of employer to withhold or pay over withheld taxes; liability

[ Text of section as amended by 2011, 194, Sec. 29 effective November 22, 2011. For text effective until November 22, 2011, see above.]

  Section 5. Every employer required to deduct and withhold from an employee or payee a tax under section 2 or who would have been required under said section 2 in the case of an employee to deduct and withhold a tax if the employee had not claimed any personal exemption or dependency exemptions, shall furnish to each such employee or payee in respect of the wages or other payments paid by such employer to such employee or payee during the calendar year, on or before January 31 of the succeeding year, or, if an employee's employment is terminated before the close of such calendar year, within 30 days from the day on which the last payment of wages shall be made, a written statement in duplicate showing the name of the employer, the name of the employee or payee and the social security number of the employee or payee, if any, the total amount of wages or other amounts subject to taxation under chapter 62 and the total amount deducted and withheld as tax. The statement shall contain such other information as the commissioner may prescribe. The commissioner may grant reasonable extensions of time, not exceeding 60 days, for the furnishing of the statement.

  An employer who fails to withhold or pay to the commissioner any sum required by this chapter to be withheld or paid shall be personally and individually liable therefor to the commonwealth. The term "employer,'' as used in this section and in section 11, shall include a person or entity required to withhold tax from a payee, an officer or employee of a corporation or a member or employee of a partnership or limited liability company who, as such officer, employee or member is under a duty to withhold and pay over taxes in accordance with this section and section 2. Any sum withheld in accordance with said section 2 shall be considered to be held in trust for the commonwealth.

  If an employer in violation of this chapter fails to withhold the tax in accordance with section 2 and thereafter the tax against which such tax may be credited pursuant to section 9 is paid, the tax so required to be withheld shall not be collected from the employer; provided, however, that this paragraph shall not relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to withhold.