This week’s question comes from Matt, a business owner. I received my unemployment rate from the Commonwealth of Massachusetts, but don’t remember receiving my rate for Massachusetts Health Insurance Contribution Act Tax. How do I determine my tax rate for Massachusetts Health Insurance Contribution Act Tax? Answer: Under Massachusetts General Laws c. 151A, §14G, Unemployment health insurance contribution; medical security trust fund, employers are effectively exempt from the tax for the first two calendar years they become subject to the tax, regardless of employee count. For the third calendar year, the rate is 0.04%, for the fourth calendar year, the rate is 0.08%, and for the fifth and subsequent years, the rate is 0.12%. Employers must pay this tax on subject wages up to $14,000 per year per covered employee. Contact Vision Payroll if you have questions on the Massachusetts Health Insurance Contribution Act.