Co-Sponsor Agreement
The purpose of a co-sponsor agreement is to affirm the relationship between a sponsor
intermediary and an employer, referred to in this document as a “co-sponsor.” A sponsor
intermediary is an entity that is registered with the Division of Apprentice Standards (DAS) and
works with both employers/co-sponsors and apprentices to design programs and recruit
participants for apprenticeship programs.
An employer that employs an apprentice in an occupation that is eligible for the Registered
Apprentice Tax Credit (RATC) may register with the DAS as a “co-sponsor” using this agreement
provided the following criteria are met:
1. the apprentice is actively enrolled in an apprentice program sponsored by a non-
employer;
2. the primary place of employment of the apprentice must be in the Commonwealth;
3. the non-employer sponsor’s apprenticeship program is approved by DAS;
4. the non-employer sponsor is registered with DAS;
5. the non-employer sponsor’s program is in good standing with DAS;
6. the non-employer sponsor shall not apply for a tax credit pursuant to M.G.L. c 62, s. 6;
and
7. the non-employer sponsor has an apprentice agreement with its employee-apprentice.
Employer co-sponsors who meet this criteria shall be allowed to register with DAS subject to all
other conditions set forth in 454 CMR 26.00.
This form is required for employers who intend to apply for RATC but does not guarantee
application approval.
Name of Registered Apprentice Program Sponsor