CN 100.00 Generally

Click on the case numbers below to access appeals of employer unemployment tax contributions, in general.

0079 0619 79

0079 0619 79 (Sept. 29, 2023) – Wages and remuneration are not the same under G.L. c. 151A.  Because the DUA must account for all remuneration paid to individuals performing services for a farm business, wages paid to the sole proprietor’s husband and daughter are material to the analysis under G.L. c. 151A, § 8A(b). Inasmuch as the employing unit paid more than $40,000 in remuneration during the 3rd quarter of 2022, it is subject to G.L. c. 151A.