Massachusetts General Laws ch. 149 sec. 201 – Employee count under professional employer agreements
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Section 201. Except as otherwise provided in this chapter, for the purposes of federal, state or local laws relating to employee count, including, but not limited to, paid and unpaid leave, health and transportation benefits and protection under fair employment laws, the employee count shall include all of the client company’s employees, including the client’s employees who are covered employees under the PEO relationship between the client and the PEO.