[FN3] At both agency hearings, Aronovitz explained that he annually switched the payrolls between LP-Milford and LP-Westboro to satisfy "[S]tate wage and hour division" requirements and for other internal business purposes. |
FN1. A six-year statute of limitations prevented the division from making an assessment of underpaid contributions for periods before 1998. See G.L. c. 151A, §§ 15(b ), 15(e )(2). |
FN2. On this appeal, there appears to be some dispute about whether LP-Westboro's financial records showed enough revenue to cover the payroll expenses reported to the division as belonging to LP-Westboro. This issue was not argued by the parties during agency proceedings and is not essential to our decision. The crucial fact is that LP-Westboro's financial records showed only minimum income and did not show payroll expenses. |
FN3. The board noted that, toward the end of each year, the division calculates contribution rates for individual employers and notifies them in February of their annual rate and the data used to calculate that rate. |
FN4. General Laws c. 151A, § 45, as amended through St.1990, c. 177, § 296, |
provides in pertinent part: |
"Every employing unit shall keep true and accurate records of all individuals employed by him and such other information as the commissioner deems necessary for the effective administration of this chapter. Such records shall be open to inspection by the commissioner or his authorized representatives at any reasonable time. The commissioner may require from any such employing unit such reports on wages, hours, employment, unemployment and related matters concerning his employees as the commissioner deems necessary for the effective administration of this chapter, and every such employing unit shall fully, correctly and promptly furnish to the commissioner all information required by him to carry out the purposes and provisions of this chapter." |
FN5. Section 14N(a ) provides, in relevant part: "If an employer transfers its trade or business, or a portion thereof, to another employer or employing unit and, at the time of the transfer, there is substantially common ownership, management or control of the transferor and transferee, then the account of the transferor shall be transferred to the transferee. The contribution rates of the transferor and transferee shall be recalculated ... and made effective immediately upon the date of transfer of trade or business." |