Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 149, § 199

(a) Workers' compensation shall be provided to covered employees at each client company either by the PEO or by the client company of the covered employee pursuant to chapter 152 and regulations promulgated pursuant to said chapter 152.

(b) PEOs and clients shall comply with employer notice requirements pursuant to sections 21 and 22 of said chapter 152.

(c) To the extent the PEO has assumed responsibility in the professional employer agreement, the PEO shall maintain responsibility for the management of workers' compensation claims.

(d) The professional employer agreement shall specify the allocation of responsibilities between the PEO and the client for workplace safety, risk and hazard control including the responsibility for disclosing information about workplace injuries and illness required by the federal Occupational Safety and Health Act and for performing workplace safety inspections of all premises where covered employees are employed.

(e) Where the PEO has workers' compensation coverage and has executed an alternate employer endorsement naming the client as an additional insured, both the client and the PEO shall be considered the employer for purpose of coverage under said chapter 152.

(f) Where the client has workers' compensation coverage and has executed an alternate employer endorsement naming the PEO as an additional insured, both the client and the PEO shall be considered the employer for the purpose of coverage under said chapter 152.