Section 48 (Part 1): Employer Requirements for Section 125 Plans Definitions

As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:—

“Employee”, any individual employed by any employer subject to this chapter and in employment subject thereto.

“Employer”, an individual, partnership, association, corporation or other legal entity, or any two or more of the foregoing engaged in a joint enterprise, and including the legal representatives of a deceased employer, or the receiver or trustee of an individual, partnership, association, corporation or other legal entity, employing employees subject to this chapter; provided, however, that the owner of a dwelling house having not more than 3 apartments and who resides therein, or the occupant of a dwelling house of another who employs persons to do maintenance, construction or repair work on such dwelling house or on the grounds or buildings appurtenant thereto shall not because of such employment be deemed to be an employer. The word “employer” shall not include a sole proprietor or tax exempt organization, as described in 26 U.S.C. 501, that is exclusively staffed by volunteers.

“Connector”, the commonwealth health insurance connector, established under chapter 176Q, acting through its board.


Provides definitions for General Law chapter 151F, which requires employers with 11 or more employees to maintain a "cafeteria plan" to provide health benefits to workers.