My wife's business is a D B A in the state of Ma. It employs approx 20 people .I work seasonally full time for her business which is a sole propriatorship. I have recently been laid off.. may I collect unemployment compensation. I did this in the past without a problem... this time I was denied on the basis I am a spouse ( mass law chapter 151 a section 6d) also they say I might have to repay the previous claim. Both the company and myself have contributed all the proper taxes etc. Mass law also states that if you work on the property you must be an emplyee and pay necessary taxes and receive a w-2 statement and not a contract worker who would receive a 1099. Do you see any conflict ?

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Originally Posted by harvester

My wife's business is a D B A in the state of Ma. It employs approx 20 people .I work seasonally full time for her business which is a sole propriatorship. I have recently been laid off.. may I collect unemployment compensation. I did this in the past without a problem... this time I was denied on the basis I am a spouse ( mass law chapter 151 a section 6d) also they say I might have to repay the previous claim.. .

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That's what it says, all right:

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Section 6. The term “employment” shall not include:
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(d) Service performed by an individual in the employ of his son, daughter or spouse, and service performed by a child under the age of eighteen in the employ of his father or mother;
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General Laws: CHAPTER 151A, Section 6

This is a common unemployment insurance provision. Look at the statute I quoted. It has a number of services that are not deemed to be "employment". Although I don't see it there, I doubt that your wife could claim UI. Perhaps there is an exemption from the requirement to pay into the program for you and your wife. Ask your accountant.