COVERED EMPLOYEES – MASSACHUSETTS Covered Individual: • An employee who meets the “Financial Eligibility Test” through employment with an employer in Massachusetts; • A self-employed individual who has: (A) elected coverage under the regulations and (B) reported earnings to the Massachusetts Department of Revenue from self-employment that meet the “Financial Eligibility Test,” as if the individual were an employee; or • A former employee who: (A) met the “Financial Eligibility Test” through employment in Massachusetts at the time of separation from employment; and (B) has been separated from employment for not more than 26 weeks at the start of his/her family or medical leave. An employer may also be required to provide coverage to "Covered Contract Workers'' if the employer reports payment for services on IRS Form 1099-MISC and the number of Covered Contract Workers exceeds 50% of their total work force. This document is strictly private, confidential and personal to its recipients and should not be copied, distributed or reproduced in whole or in part, nor passed to any third party // 32