Mass. Gen. Laws ch. 151A, § 13
The contributions required hereunder shall be paid to the commonwealth in such manner and at such times as the commissioner may prescribe, and shall be paid over by the commissioner to the state treasurer and credited by him to the Unemployment Compensation Fund.
Should the commissioner determine at any time that the solvency of the Unemployment Compensation Fund is in jeopardy and the continuation of benefit payments or Federal loan repayments is in danger, he shall add to every employer's contribution rate a uniform secondary adjustment payment in an amount sufficient to ensure that the Federal loans can be repaid in full before September 30.
Each employer shall be required to make contributions authorized pursuant to this section, in addition to any other payments required under this chapter, in accordance with the following table: