My employees work remotely for my Massachusetts business, but they live outside of the state. Is the training of these employees eligible for Express Program funding?

If your employees work remotely for a Massachusetts business, but live outside of the state, they are eligible for funding through the Express Program as long as your company pays into the Massachusetts unemployment system for them. This means they would still be considered Massachusetts payroll employees. 

If the employee works remotely for your Massachusetts company, but you do not have them on your MA payroll (you have them on payroll in the state they live in), they would not be eligible for funding through the Express Program.