Many sole proprietors do not pay into the Workforce Training Fund, as they do not pay into unemployment insurance through the Massachusetts Department of Unemployment Assistance for themselves. This means most single sole proprietors are ineligible for training reimbursement through the General Program.
Eligibility: For Sole Proprietors to qualify for WTFP grants, they must have W-2 employees and pay the state tax on unemployment insurance. The Massachusetts Unemployment Insurance law requires for-profit employers to contribute to the UI Trust Fund if their business meets the following conditions: a) The employer has one or more employees working on a permanent, temporary, or part-time basis, on 1 or more days in each of 13 weeks during a calendar year; or b) The employer pay wages of $1,500 or more in any calendar quarter (Commonwealth of Massachusetts, n.d.)
Source(s): Commonwealth of Massachusetts. (n.d.). Employers subject to unemployment insurance (UI) contributions. https://www.mass.gov/service-details/employers-subject-to-unemployment-insurance-ui-contributions
Was this article helpful?
That’s Great!
Thank you for your feedback
Sorry! We couldn't be helpful
Thank you for your feedback
Feedback sent
We appreciate your effort and will try to fix the article