Massachusetts General Laws

Mass. Gen. Laws ch. 62B, § 10 (2026)

Employer's liability

✓ current as of July 2026

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Section 10. An employer shall be liable for the payment of the tax required to be withheld under section two, and shall not be liable, except as provided in section five, to any person for the amount of any such payment.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1979–2022 · leading case: LaClair v. Silberline Mfg. Co., Inc., 393 N.E.2d 867 (Mass. 1979).

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LaClair v. Silberline Mfg. Co., Inc., 393 N.E.2d 867 (Mass. 1979). “§§ 3401-3404 (1976); G. L. c. 62B, § 10, and to make similar payments to the Social Security Administration, 26 U.”

Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022). “§ 3403 and Mass. Gen. Laws ch. 62B, § 10, an employer is not insulated from employee suits for wages withheld for taxes unless the employer actually makes "payment" to the IRS.”

Taylor v. Adams (In Re Nash Concrete Form Co.), 159 B.R. 611 (D. Mass. 1993). “Mass.Gen.Laws ch. 62B, § 10 makes the employer liable for payment of the tax required to be withheld under Section 2.”

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