The Department of Unemployment Assistance (DUA) recently issued a guidance letter on seasonal employment. The letter reminds employers they are exempt from unemployment insurance charges for employees who worked in a certified seasonal position, and it sets out the seasonal certification process employers must comply with to take advantage of this exemption.
To be deemed seasonal employment, a position must fall into one of two categories: 1) the entire business will be in operation for less than 16 weeks in a calendar year, or 2) the employer has a functionally distinct occupation that is seasonal. 430 CMR §12.04(1).
An employer seeking certified seasonal status of a position must submit a written application to the DUA at least 60 days prior to the beginning of the season. A determination must be made for each seasonal period and for each distinct occupation within that seasonal period. If denied, the employer can appeal the decision within ten days of the mail date.
If seasonal certification is granted, the employer is responsible for notifying seasonal employees of their status and that they are exempt from unemployment assistance.
A copy of the DUA letter and FAQs are available on our website. Please contact your NMP attorney with any questions.
