Question: Is an individual employed in the Commonwealth of Massachusetts if he or she performs work in another state?
Answer: Whether the individual is employed in Massachusetts or another state(s) depends on several factors.
The U.S. Department of Labor, Employment and Training Administration, has issued an Unemployment Insurance Program Letter (UIPL) No. 20-04, Localization of Work Provisions – Principles for Determining Where Wages Should Be Reported When Work Is Performed Entirely in One State Or a Number of Different States.
If the employer reports the individual’s wages, or should be reporting the individual’s wages, in Massachusetts, that individual is employed in Massachusetts. If there is a question as to where an individual is employed, reference should be made to the standards set out in the UIPL.
As an example, an individual who works for an employer as defined in G.L. c. 149, § 188, and who:
- Has a base of operations in Massachusetts, and/or
- Performs services in Massachusetts and who also performs services in another state(s) is employed in Massachusetts.
If the answer to both bulleted items above is ‘no’, the individual will be considered to be employed in Massachusetts if his or her services are localized in Massachusetts and services elsewhere are incidental to services in Massachusetts. If the answer to both bulleted items above is ‘no’ and the individual’s services are localized in the other state(s), he or she is not employed in Massachusetts.
In all cases where a question arises of whether an individual is employed in Massachusetts, reference should be made to this UIPL.