The Massachusetts Department of Family and Medical Leave issued new guidance clarifying when an employer’s quarterly reports should include 1099 workers, Seyfarth Shaw attorneys write in a new blog post.

If independent contractors comprise more than 50% of a company’s Massachusetts workforce, the company will have to make paid family and medical leave contributions on their behalf and these workers will count toward the company’s 25-worker threshold, which will affect the company’s paid family and medical leave contribution levels. The department has clarified when to include 1099-MISC workers in the workforce count, according to the post.