For the purpose of 830 CMR 62E.2.1, the following terms have the following meanings, unless the text requires otherwise:
Commissioner, the Commissioner of Revenue or the Commissioner's duly authorized representative.
Department, the Department of Revenue.
Dividends, dividends under a life insurance policy that are paid directly to an individual and not paid to or reinvested in the life insurance policy.
Effective Date of Employment and Effective Date of Reinstatement, date of commencement of employment or reinstatement of employment after a lapse in pay of 30 calendar days or more, but no later than the first day for which the employee or independent contractor is eligible for compensation or, in the case of an independent contractor re-hired under a new contract, the date of commencement of employment under the new contract.
Employee, employee as defined in § 3401(c) of the Internal Revenue Code of the United States, who resides or is employed in the Commonwealth of Massachusetts.
Employer, employer as defined in § 3401(d) of the Internal Revenue Code of the United States, including any governmental entity and any labor organization (as defined in 42 USC 653a (a)(2)(B)(ii)).
Independent Contractor, an individual or entity with whom a payor of income enters into an agreement for the performance of services and who earns $600 or more annually from the payor of income.
Insurance Company, all corporations, associations, partnerships or individuals engaged as principals in the business of insurance including reciprocal exchanges as defined in M.G.L. c. 175, § 1.
IV-D Agency, the single state agency designated pursuant to Title IV, Part D of the Social Security Act to provide services to children and families to establish paternity and to establish, modify and enforce child support obligations under the provisions of M.G.L. c. 119A. In Massachusetts, the Child Support Enforcement Division of the Department of Revenue is the IV-D agency.
Long-Term Disability Income Policy, an insurance policy under which the beneficiary is eligible to receive disability benefits for a period greater than 6 months.
Payor of Income, an individual or entity that enters into an agreement to pay income to an independent contractor for the performance of services; however, an individual or entity that is not regularly engaged in a business or trade that enters into a consumer transaction with an independent contractor shall not be considered a payor of income.
Recipient, an individual 13 years of age or older that is a claimant, beneficiary or other recipient of periodic payments, benefits or dividends under an annuity contract or policy, a long-term disability income policy or a life insurance policy that is issued in the Commonwealth or an individual 13 years of age or older living in the Commonwealth that is a claimant, beneficiary or other recipient of periodic payments, benefits or dividends under an annuity contract or policy, a long-term disability income policy or a life insurance policy that was issued by a company licensed in the Commonwealth.
Retired Employee, an employee who is no longer employed by an employer due to retirement but who receives a regular retirement allowance from the employer.