Multiple Withholding

(a) Two or More Employers .

1. If an employee works for two or more separate employers during the same or overlapping payroll periods, the employee is entitled to claim exemptions and deductions upon only one withholding exemption and deduction certificate. No exemptions or deductions may be claimed on certificates furnished to other employers. 2. If an employee works concurrently for two or more joint or related employers, the amount of tax required to be withheld on each wage payment to the employee, whether the wages are paid separately by each employer or paid in a lump sum by all of the employers, may be determined upon the aggregate amount of payments in the same manner as if that amount had been paid by one employer. 3. If a payment of wages is made to an employee by an employer through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays the wages payable by another employer to the employee, the amount of tax required to be withheld on each wage payment made through such agent, fiduciary, or person, whether the wages are paid separately on behalf of each employer or paid in a lump sum on behalf of all of the employers, may be determined upon the aggregate amount of payments in the same manner as if that amount had been paid by one employer. 4. Under 830 CMR 62B.2.1(9)(a)(2), and 62B.2.1(9)(a)(3), each employer shall be liable for the return and payment of a pro rata portion of the tax so determined, in the ratio which the amount contributed or paid by the particular employer bears to the aggregate of such wages.

(b) Multiple Withholding . If for any payroll period an employer is required to deduct and withhold from the wages paid to a resident of Massachusetts the income taxes of other states, the District of Columbia, any territory or dependency of the United States (excluding the United States itself) or Canada or its provinces levied upon such wages, the employer shall deduct and withhold under the provisions of M.G.L. c. 62B, § 2 for that payroll period the Massachusetts withholding amount, less the amount required to be deducted and withheld on account of those wages under the laws, rules or regulations of other states, the District of Columbia, territory or dependency of the United States (excluding the United States itself) or Canada or its provinces.

(c) Additional Withholding .

1. In addition to the tax required to be deducted and withheld in accordance with the provisions of M.G.L. c. 62B, § 2, the employer and employee may agree that an additional amount shall be withheld from the employee's wages. The agreement shall be in writing and shall be in the form prescribed by the employer. The agreement shall be effective for a period mutually agreed upon by the employer and employee. Unless the agreement provides for an earlier termination, either the employer or the employee, by furnishing a written notice to the other, may terminate the agreement effective with respect to the first payment of wages made on or after the first “status determination date” (January 1 and July 1 of each year) which occurs at least 30 days after the date on which the notice is furnished. 2. The amount deducted and withheld pursuant to an agreement between the employer and employee shall be treated as tax required to be deducted and withheld under M.G.L. c. 62B, § 2. All provisions of law and regulations applicable with respect to the tax required to be deducted and withheld under M.G.L. c. 62B, § 2 shall apply with respect to any amount deducted and withheld pursuant to the agreement.