(e) The unemployment obligation assessment shall be collected in such manner and at such times as the commissioner shall prescribe, provided that the collection shall occur at least quarterly. The notice shall include, but not be limited to: (i) the assessment rate (ii) a description of the formula on which the assessment rate was based and (iii) the amounts of any outstanding payments associated with bonds issued pursuant to section 19, including the amounts described in clauses (i) to (iv), inclusive, of subsection (b). (d) Not less than 30 days following the annual setting of the unemployment obligation assessment rate, the commissioner shall provide written notice to the house and senate committees on ways and means and the joint committee on labor and workforce development. The unemployment obligation assessment rate shall apply to the same wage base to which the employerвЂ™s unemployment tax applies for the applicable period. (c) The rate shall be based on a formula prescribed by rules set forth by the commissioner, using the employerвЂ™s experience rate. (iv) amounts necessary to establish the ratings on the obligations that are assigned by a nationally recognized rating service at a level determined by the treasurer in the state treasurerвЂ™s sole discretion. (iii) all other amounts required to be maintained and paid under the terms of applicable trust agreements or credit enhancement agreements and (ii) administrative expenses, credit enhancement fees and other fees, if any, in connection with issuing the bonds or notes (i) principal, interest and any redemption premium on the bonds or notes (2) Credit any amount deemed necessary by the commissioner to the Special Contribution Unemployment Compensation Trust Fund established pursuant to section 21 for the following purposes: (ii) In calendar year 2022, an amount to be determined by the commissioner provided, that the amount to be determined shall not be more than $250,000,000 and (i) In calendar year 2021, an amount to be determined by the commissioner, provided, that the amount to be determined shall not be more than $150,000,000 (1) Credit the following amounts to the COVID-19 employer relief account which shall be in addition to any amounts deemed necessary by the commissioner for the purposes of paragraph (2): (b) Annually, beginning January 1, 2021, the commissioner shall set the unemployment obligation assessment rate at an amount sufficient to both: (a) For calendar years 2021, 2022 and any calendar year in which bonds or notes issued pursuant to section 19 are outstanding, an employer entitled to an experience rate pursuant to section 14 of chapter 151A of the General Laws shall be subject to, shall be assessed and shall pay an unemployment obligation assessment. Chapter 9 of the acts of 2021 is hereby amended by striking out section 20 and inserting in place thereof the following section:.

Section 5A shall take effect on August 1, 2021. Said chapter 81 is hereby further amended by inserting after section 9 the following section:. Said chapter 81 is hereby further amended by striking out section 6 and inserting in place thereof the following 2 sections:. Section 3 of chapter 81 of the acts of 2020 is hereby amended by striking out the words вЂњsolvency accountвЂќ and inserting in place thereof the following words:- COVID-19 employer relief account.

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to forthwith provide for COVID-19 emergency paid sick leave, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.Д«e it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

Emergency paid sick leave act 2021