Mass. Gen. Laws ch. 149, § 200: Unemployment insurance for employees covered by professional employer agreement

Section 200. (a) For purposes of chapter 151A, covered employees of a PEO shall be considered the employees of the client and the PEO shall be responsible for the payment of contributions, penalties and interest on wages paid by the PEO to its covered employees during the term of the applicable professional employer agreement.

(b) The PEO shall report and pay all required contributions to the unemployment compensation fund using the state employer account number and the experience rate of the client company pursuant to said chapter 151A and the regulations promulgated pursuant to said chapter 151A.