Amendment #82 to H3983

Single Employee Exemption

Representatives Vieira of Falmouth, Jones of North Reading, Peterson of Grafton, Hill of Ipswich, Poirier of North Attleborough and deMacedo of Plymouth moves to amend the bill by inserting after section 51 the following new section:-

"SECTION XX. Said section 14 of said chapter 151A, as so appearing, is hereby further amended by inserting after subsection (m) the following new subsection:-

(m½) Employers who are not defined as independent contracts, pursuant to section 18 of chapter 152, but do not have any employees over a calendar year and would not qualify to collect unemployment benefits for themselves if so desired, shall be exempt from paying any taxes or fees associated with Unemployment Insurance, as outlined in chapter 151A, for that calendar year.”.

Additional co-sponsor(s) added to Amendment #82 to H3983

Single Employee Exemption