Apply for a Registered Apprentice Tax Credit (RATC)

Next steps for Apply for a Registered Apprentice Tax Credit (RATC)

1. Confirm your eligibility

   To qualify for RATC, employer applicants must meet the following requirements:

   • Be registered as a sponsor or co-sponsor with the Massachusetts Department of Labor Standards’ Division of Apprentice Standards (DAS)
     • If registered as a sponsor, sponsor application must have been approved by DAS
     • If registered as a co-sponsor, co-sponsor acceptance agreement must be on file with DAS
       • If the apprentice was hired prior to the publication of the Co-Sponsor Agreement, an Employer Acceptance Agreement is acceptable. 
   • Be current with all obligations to the Commonwealth of Massachusetts, including but not limited to Unemployment Insurance payments, and Workers Compensation coverage requirements
   • Be in good standing with the Massachusetts Department of Revenue
   • Must not be debarred from doing businesses with the Commonwealth of Massachusetts
   • Must not be a unit of state, local, or federal government
   • Must not be required to register apprentices through the Division of Apprentice Standards due to licensure requirements or regulations
   • Submit application after registered apprentice has worked 180 days in a calendar year

   Note: The Executive Office of Labor and Workforce Development reserves the right to prioritize applications based on occupational classification and employer size

   To qualify for the RATC, every apprentice hired by an employer must meet the following requirements:

   • Must be registered as an apprentice with DAS
   • Must be employed in any of the following occupations:
     • Computer occupations, as defined by Standard Occupational Codes 15-1200
     • Healthcare technologists and technicians, as defined by Standard Occupational Codes 29-2000
     • Healthcare Support Occupations, as defined by Occupational Codes 31-0000
     • Production occupations employed in the Manufacturing Industry, as defined by Standard Occupational Codes 51-000, NAICS code 31-33

   Note: Workers employed by a third party, such as a staffing firm, are not eligible. Self-employed individuals or contractors are not eligible. Additional restrictions may apply to seasonal workers.

2. Application checklist

   The application should be submitted online via the button on the top of this page. Submissions by mail or fax are not accepted.