All charges for benefits paid to an individual on an approved plan shall be charged to the unemployment experience rate of the WorkShare employer. The charges will also be assigned solely to the WorkShare employer when the weekly claim is paid through the regular state unemployment program, but within the timeframe of the approved WorkShare plan. Employers who make payments in lieu of contributions shall pay for the full cost of any benefits paid to an individual under an approved WorkShare plan.
12-172 C.M.R. ch. 27, § 10