What is the Uniform Secondary Adjustment?

What is the workforce Training Fund?

Question: What is the Uniform Secondary Adjustment?

Answer: If the balance in the Massachusetts UI Fund falls below certain levels, a Uniform Secondary Adjustment will be assessed. This is done per MGL 151A sec13 in order to maintain the required fund balance.

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Question: What is the Workforce Training Fund?

Answer: The flat rate Workforce Training Contribution is 0.06% of the taxable wages in the calendar year 2009.
An employer making this payment, which is in addition to the Unemployment Insurance contribution payment, is deposited in the Workforce Training Fund. This fund is used to award grants to companies to provide workforce training, and education programs for incumbent workers.

Workforce Training Fund contribution payments are not added to an employer's account balance for experience rating purposes, nor can the Workforce Training Fund contribution be deferred.

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