Johhny, I'm about 99.9% sure on this since it's my job to be sure about it. Check the Mass DOL website. I terminated a manager after 7 weeks on the job and he was able to collect unemployment from our account. It was a percentage of what he got and the rest came from the "balancing account". The balancing account is just what they call the pool of money collected from all employers for unemployment insurance. So even when a company is not the chargeable employer, they really are still paying a small amount into it.
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