M.G.L.c. 62E, §2 - Report of Wages Paid; Hiring Reports

Every employer required to deduct and withhold taxes upon wages under the provisions of chapter sixty-two B shall, for each calendar quarter, submit to the commissioner a report of the name, social security number and wages paid to each employee and any identification number such employer is required to include on a withholding tax return filed pursuant to said chapter sixty-two B and in such form and such manner as may be prescribed by the commissioner and consistent with federal requirements or limitations.

Such reports shall be submitted not later than the fifteenth calendar day following the end of the calendar quarter; provided, however, that if the fifteenth day falls on a Saturday, Sunday or legal holiday such reports shall be submitted not later than the next succeeding business day.

Upon the hiring of an employee, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the Department of Revenue of the hiring of the employee.

Every payor of income who enters into an agreement with a contractor for the performance of services shall so notify the Department of Revenue upon entering into such an agreement.

Upon the retirement of an employee who thereafter receives a regular retirement allowance, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the Department of Revenue of the retirement of such employee and of the entity paying such retirement allowance and the address of such entity.

Upon the filing of a workers' compensation claim pursuant to chapter 152 by any employee, such employers, including all governmental entities, and every labor organization, shall, in addition, notify the Department of Revenue of the claim of such employee, the entity which provides workers' compensation insurance coverage, and the address of such entity.

Upon making the first payment under an annuity contract or policy or under a disability income policy or upon making the first payment of dividends under a life insurance policy, an insurance company making such payment shall, in addition, notify the department of revenue of such payment.

Notwithstanding the provisions of this section, no such notice shall be given of an employee of a federal or state agency performing intelligence or counterintelligence functions if the head of such agency has determined that notice to the department under this paragraph could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission; provided that any agency head who has made such a determination shall notify the commissioner that pursuant to such determination some employees have not been reported.

The commissioner shall, by regulation, prescribe the timing and the form of such reports and the information to be provided in the reports, which may include disclosure of the existence of an outstanding child support order. All such reports shall be part of the wage reporting and financial institution match system established pursuant to section three of this chapter.

The commissioner may require an employer, including a governmental entity or a labor organization, or a payor of income that is otherwise subject to reporting on magnetic media or in other machine readable form under the provisions of section 6011(e) of the Internal Revenue Code to submit such information on magnetic media or in other machine readable form in accordance with specifications provided by said commissioner.