Massachusetts: Employer Medical Assistance Contribution (EMAC) Tier II Supplement -- Final Regulations
04/05/18
Author: ADP Admin/Thursday, April 5, 2018/Categories: State Compliance Update, Massachusetts
The Commonwealth of Massachusetts, Department of Unemployment Assistance (DUA) has released the adopted rules for the Employer Medical Assistance Contribution (EMAC) Tier II Supplement.
There were a few noted changes, resulting from feedback collected during employer Listening Sessions held in October 2017 & January 2018.
Here are the details on the final regulations (*denotes change from proposed regulations):
- Applies to employers with six (6) or more employees*
- Temporary assessment period for 2 years; beginning 1Q18 through 4Q19
- First set of notices will be mailed to employers on April 1, 2018 with an April 30th due date
- Also includes:
- Assessment applies when an employee receives health insurance coverage through MassHealth or subsidized healthcare via ConnectorCare, for a continuous period of at least 56 days*
Exemptions:
- Assessment is $187.50 for each quarter up to a max of $750, annually
- An appeal of the assessment may be filed within 10 days after receipt of determination. Due to the timing of the appeals process, DUA will expect payment of the assessment and issue a credit, if successfully appealed
- The DUA Director may extend the 10 filing period if the employer can prove, within 30 days of receiving the determination, that circumstances beyond the employer’s control prevented the request for a hearing in time*
- Employers will be given access to data on employees enrolled on MassHealth or subsidized health care via ConnectorCare for appeal purposes—with written acknowledgment attesting to not retaliate and keep info confidential
- Unpaid portions of the contributions due will carry an interest charge; collections will include remedies such as liens & levies upon unemployment insurance accounts, up to and including fines and imprisonment for willful or knowing attempts to comply.
ADP TotalSource will be working with the Agency to obtain any assessment amounts when filing the quarterly wage report and initiating payment by the deadlines.
If you receive one of these notices, please forward to ADPTS_Tax@adp.com or via fax at 866-934-0717.
Any questions, please contact the Tax Account Management Service Department at 877-310-0825.
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