EMAC Supplement Hardship Waiver

SECTION 68.   Chapter 63 of the acts of 2017 is hereby amended by inserting after section 14 the following section:-

Section 14A. (a) The director of unemployment assistance, in consultation with the secretary of administration and finance, shall develop and may approve a hardship waiver for an employer experiencing a financial hardship due to its liability under an increased contribution pursuant to section 3, 5, 7 or 9. In evaluating eligibility for a hardship waiver under this section, special consideration may be given to businesses including, but not limited to: (i) businesses with limited or variable revenue; (ii) small businesses; (iii) employers with seasonal or temporary employees; and (iv) employers providing services that serve the public interest. The hardship waiver may reduce or fully exempt an employer from its liability under an increased contribution.

(b) The director of unemployment assistance, in consultation with the secretary of administration and finance, shall develop and may approve procedures for providing advanced notice and extending the due date of a contribution required under section 9. The director may provide notice of the procedures for requesting an extension to an employer at the same time and in the same manner as the notice of a liability determination.