# Mass. Gen. Laws ch. 151A, sec. 3: Service within and without commonwealth included in ''employment''

> Massachusetts · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S3

## Section

- **Citation:** Mass. Gen. Laws ch. 151A, sec. 3
- **Heading:** Service within and without commonwealth included in ''employment''
- **Jurisdiction:** Massachusetts
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MA Code / Part I / Title XXI / Chapter 151A / Section 3

## Text

Section 3. The term ''employment'', except in such cases as the context of this chapter otherwise requires, shall include an individual's entire service, performed within, or both within and without the commonwealth, if— (a) the service is localized in the commonwealth. Service shall be deemed to be localized within the commonwealth if the service is performed entirely within the commonwealth, or the service is performed both within and without the commonwealth, but the service performed without the commonwealth is incidental to the individual's service within the commonwealth; for example, is temporary or transitory in nature, or consists of isolated transactions. (b) the service is not localized in any state, but some part of the service is performed in the commonwealth and (1) the individual's base of operations is in the commonwealth or, if there is no base of operations, then the place from which such service is directed or controlled, is within the commonwealth, or (2) the individual's base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in the commonwealth.

Section 3. The term ''employment'', except in such cases as the context of this chapter otherwise requires, shall include an individual's entire service, performed within, or both within and without the commonwealth, if—

(a) the service is localized in the commonwealth. Service shall be deemed to be localized within the commonwealth if the service is performed entirely within the commonwealth, or the service is performed both within and without the commonwealth, but the service performed without the commonwealth is incidental to the individual's service within the commonwealth; for example, is temporary or transitory in nature, or consists of isolated transactions.

(b) the service is not localized in any state, but some part of the service is performed in the commonwealth and (1) the individual's base of operations is in the commonwealth or, if there is no base of operations, then the place from which such service is directed or controlled, is within the commonwealth, or (2) the individual's base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in the commonwealth.

## Nearby sections

- [Mass. Gen. Laws ch. 151A, sec. 1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S1.md)
- [Mass. Gen. Laws ch. 151A, sec. 2 Service deemed ''employment''; exclusions](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S2.md)
- [Mass. Gen. Laws ch. 151A, sec. 3 Service within and without commonwealth included in ''employment''](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S3.md)
- [Mass. Gen. Laws ch. 151A, sec. 4A Service included in employment; American employer; state](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S4A.md)
- [Mass. Gen. Laws ch. 151A, sec. 5 Services under arrangements with agencies of other states and federal government included in ''employment''](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S5.md)
- [Mass. Gen. Laws ch. 151A, sec. 6 Service not included in ''employment''](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S6.md)
- [Mass. Gen. Laws ch. 151A, sec. 6A Other service not included in ''employment''](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S6A.md)
- [Mass. Gen. Laws ch. 151A, sec. 8 Employing units subject to statute](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S8.md)
- [Mass. Gen. Laws ch. 151A, sec. 8A Other employing units subject to statute](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S8A.md)
- [Mass. Gen. Laws ch. 151A, sec. 8B Domestic service and agricultural labor; employer](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S8B.md)
- [Mass. Gen. Laws ch. 151A, sec. 8C Crew leaders; definition; employees of crew leaders](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S8C.md)
- [Mass. Gen. Laws ch. 151A, sec. 9 Individuals employed by unit in several places](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S9.md)
- [Mass. Gen. Laws ch. 151A, sec. 11 Ceasing to be subject to statute on application](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S11.md)
- [Mass. Gen. Laws ch. 151A, sec. 12 Determination whether employer within statute; review; double costs; reconsideration](https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MA_PI_TXXI_C151A_S3. Check the current official text before relying on it. Not legal advice.