WOTC is a Federal tax credit incentive that employers may receive for hiring individuals from certain groups who have consistently faced barriers to employment.  The groups that qualify include: 1) Qualified IV-A (“TANF”) recipient; 2) Qualified Veteran; 3) Qualified Ex-Felon; 4) Designated Community Resident; 5) Vocational Rehabilitation Referral; 6) Summer Youth Employee; 7) Supplemental Nutrition Assistance Program (SNAP or “food stamps”) recipient; 8) Supplemental Security Income (SSI) recipient; 9) Long-term Family Assistance (Long-term TANF) recipient; and 10) Qualified Long-term Unemployment recipient. The main objective of this program is to enable the targeted groups to gradually move from economic dependency into self-sufficiency as they earn a steady income and become contributing taxpayers, while participating employers are compensated by being able to reduce their federal income tax liability.

Employers make the hiring decision, and there is no limit to the number of new hires who can qualify the employer for the tax savings.  Employers must identify individuals as members of one of certain targeted groups before a job offer is made. The amount of the tax credit will be based on a percentage of qualified wages paid to the new employee for the first year of employment only (with the exception of the long term TANF – Temporary Assistance for Needy Families recipient).  Both the percentage and the cap on qualifying wages vary based on which target group the new employee falls into. For more details on WOTC benefit amounts, visit: www.doleta.gov/business/incentives/opptax/.

There are forms that must be completed.  Employers complete Page 1 of IRS Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Tax Credit, by the date of the job offer; and then Page 2 of the form, after the individual is hired.  This form is available at: www.irs.gov/form8850 or by calling 1-800-829-3676.

Another form, the ETA Form 9061, Individual Characteristics Form, is used if the new hire has not been given an ETA Form 9062; OR ETA Form 9062, Conditional Certification Form, if provided to the job seeker by a Participating Agency, an SWA, or a Vocational Rehabilitation Agency.  Employers can obtain the ETA 9061/9062 at:  www.doleta.gov/business/incentives/opptax/.

The IRS ETA Form 8850 which attests that the job seeker is a member of a target group is forwarded by the employer to the MassHire Department of Career Services (DCS) no later than the 28th day after the job seeker began work at the following address: Work Opportunity Tax Credit Unit, MassHire Department of Career Services, 100 Cambridge Street, Boston, MA 02114.

For Fiscal Year (FY) 2023, State workforce agencies (SWAs) received $18,485,000 to support the administration of WOTC, which includes the certification process and reporting data on a quarterly basis to DOL/ETA.

• In FY 2023, SWAs issued 1,982,858 certifications
• in FY 2022, 2,569,056 certifications
• in FY 2021, 2,081,474 certifications
• in FY 2020, 1,620,806 certifications
• in FY 2019, 2,068,417 certifications.

To view a WOTC fact sheet please visit: https://www.dol.gov/sites/dolgov/files/ETA/wotc/pdfs/WOTC-Fact-Sheet-2024.pdf, or contact your Career Center Business Services Representative.

Through the Department of Unemployment Assistance (DUA), the WorkShare Program is an option for Massachusetts companies covered by the unemployment insurance (UI) system to manage employee hours in partnership with the UI benefit system.  The program allows employers to bring back furloughed employees and hire new employees on a reduced basis to incentivize a return to work, or to avert full layoffs.  Employees continue to receive a percentage of regular wages for the hours they work and receive a supplement from WorkShare through UI benefits.  In addition to that, if an employee is eligible, they can receive an allowance of $25 per dependent child if they are the main or sole provider.

Before a business can apply for participation in the WorkShare Program, a WorkShare plan must be created. You must certify that the reduction in work hours is instead of layoffs; define the participants (definable unit with at least two employees such as a facility, department, shift, job function, etc.); provide the duration of the WorkShare plan (from 1 to 52 weeks); and provide the reason for the expected duration of the work reduction. The reduction percentage must be shared by all employees in the unit or units you have defined. The reduction percentage may range from 10-60%. The WorkShare Plan can be modified or canceled at any time. Employers can have more than one plan at a time. Employees listed in a WorkShare Plan must be permanent full-time or part-time workers; seasonal and temporary workers are not eligible.

The WorkShare Program is voluntary, and an employee can decline participation.  WorkShare can include salaried workers if the employer reduces both hours and pay.  Employer owners/officers of the organization must be eligible to receive UI benefits to participate in WorkShare.  By law, a minimum of 2 employees must be listed on a WorkShare Plan.  Your WorkShare Plan can include a scheduled shutdown for up to 2 weeks.  Once a WorkShare Plan is approved, workers must work or be paid for the reduced hours stated on the plan each week.  Any discrepancies in hours reported to the DUA (such as a worker working fewer or more hours in a week than the hours listed on the plan) must be reported.  If employees did not work the set number of hours for a certain week, they can supplement by using other paid leave for a part of the week to make up for it.  Employers must report weekly income earned by the employees from their second job for each week that the WorkShare Plan is in effect.  Any wages that are exceed $246 will be deducted dollar-for-dollar from the weekly WorkShare benefit payment.

The DUA can revoke a plan with good cause for example failure to comply with the assurances given in the plan; unreasonable revision of the productivity standards for the affected unit; or conduct or occurrences that are intended to defeat the purpose and effective operation of the plan.

For more details or questions, please send email to: workshare@detma.org or contact the Program Office at 617-626-5521 or contact your Career Center Business Services Representative.  To see a recorded webinar on the subject visit: https://www.youtube.com/watch?v=AIS12J1XAus.

MassMEC Initiative, Old Baker Chocolate Factory, One Adams Street, Milton MA, (888) 763-2759

The MassMEC (Manufacturing Energy Collaboration) is a new initiative created to decrease the energy bills of commercial, industrial, and municipal entities within the state. MassMEC combines the energy usage of many companies into buying groups, then negotiates volume rates with the power supply companies so businesses can save on energy. Buying in bulk can reduce a company’s electricity and natural gas costs. The initiative provides businesses with a trusted resource to:

– Ensure your business is paying the lowest available electricity and natural gas supply costs

– Avoid paying sales tax on utilities unnecessarily when eligible for exemption

– Save money on energy efficiency upgrades by leveraging available state and utility incentives

– Explore and evaluate onsite solar, community solar, onsite battery storage, electric vehicle charging, and other energy-related projects

By placing businesses into groups with similar energy needs, aspects such as rate class, load factor, capacity, and location can be used to determine with whom a company is best grouped. EarlyBird Power, the licensed energy company that was selected by MassDevelopment to manage the program, then negotiates on behalf of MassMEC with qualified power suppliers in the region for the lowest available market price. It’s easy to see how this kind of competition and forward planning can create fantastic energy pricing for companies. To participate and get started (as long as your business has at least one electricity and/or natural gas utility account), email one recent utility bill for each electricity and/or natural gas account to: billaudit@massmec.com.

To discuss specific questions or learn more about the program, call (888) 763-2759. You are also invited to ask any questions you may have about energy and get the latest quarterly energy market report at no cost after you submit a participation form. This report will give you insights into the energy market in the state of Massachusetts and how it may be affecting your business. The participation form is found at: https://massmec.com/contact-us/.

The Department of Industrial Accidents (DIA) wants to assist businesses reduce the risk of injury and illness to workers and promote safe and healthy conditions in the workplace through training, education, and other preventative measures.

• Businesses will find that implementing safety and health programs will:
• Prevent workplace injuries and illnesses
• Improve compliance with laws and regulations
• Reduce costs, including significant reductions in workers’ compensation premiums
• Engage workers
• Enhance social responsibility goals

Did you know that businesses in the US reported 2.6 million injury and illness cases in 2021? To help Massachusetts-based and operating employers’ workplaces be free of known health and safety hazards they offer a Workplace Safety Grant every year. The grant provides eligible employers in good standing with funding for employee training to prevent or redress a history of workplace injuries. The maximum grant request is up to $25,000.

This is a reimbursement program. All training(s) must be pre-approved and only conducted after the execution of a standard contract form signed by the applicant and countersigned by the Commonwealth. Approved funds will not be distributed until all contractual documents are signed by all parties. Training(s) or other costs incurred conducted prior to a signed contract shall not be eligible for reimbursement; invoices dated prior to contract execution will not be considered for payment by the DIA, Office of Safety. The training period is tied to the Commonwealth’s fiscal year (FY), which runs July 1-June 30 (aka the “grant year”); all grant-funded training must be completed by June 30 of the applicable fiscal year. All invoices seeking reimbursement for approved training must be received by July 15 of the FY grant year.

The following are examples of popular trainings (not an all-inclusive list): Accident Avoidance, Active Shooter/Workplace Violence De-Escalation, Aerial Lift, Arc Flash Electrical Safety, Basic Electrical Safety for Non-Electrical Skilled Workers, Bloodborne Pathogens, Boom/Truck/Scissor Lift, Bucket Truck, Calm, Chain Saw Safety, Chemical/Biological Toxins, Cold Weather Safety, Competent Person, Confined Space Entry, Confined Space Rescue, CPR, First Aid, Crane Rigger Training, Crane Mobile Elevated Work, Defensive Driving, Disaster Response, DOT Hazmat Training, Electrical Hazards and Injury Prevention, Electrical Lock Out Tag Out, Ergonomics, Excavation Safety, Fall Protection, Fire Safety, Forklift, Hand and Power Tools, Hazard Communication/Identification/Materials/ Waste, Health Hazards, Hoisting, Job Hazard Analysis, Laboratory Safety, Ladder Use, Lead Hazards/Safe Renovator, Lifeguard, Machine Guarding/Operation, Manual Lifting, Marina Safety, Material Handling, Mobile Elevated Work Platform, Mobile Lift, Office Safety, Personal Protective Equipment Training, Pesticide Applicator, Prevent Repetitive Stress Injuries, Safe Patient Lifting, Scaffolding Safety, Slips, Trips and Falls, Stress Management, Traffic Control, Water Safety, Winter Driving, Workplace De-Escalation.

To apply, you must first sign in to the Workplace Safety Grant Portal at: https://workplacesafetygrant.mass.gov/.

For details about the Workplace Safely Grant Program visit: https://www.mass.gov/workplace-safety-grant-program.