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April 24, 2018

Massachusetts DUA Releases EMAC Supplement Determinations

The Massachusetts Department of Unemployment Assistance has made available its 2018 Quarter 1 Employer Medical Assistance Contribution (EMAC) Supplement Determinations. The EMAC Supplement is determined by multiplying a subject employee’s wages by 5%, up to a maximum tax per employee per year of $750.

Vision Payroll will submit the payment on your behalf only upon your request. Please contact Vision Payroll for further details on this option.

A sample notice is reproduced below:

Employer Medical Assistance Contribution (EMAC) Supplement Determination

The Department of Unemployment Assistance EMAC Supplement unit has matched wage records against records maintained by the Department of Health and Human Services, and has determined that for quarter 1 and year 2018 you are liable under G.L. c. 148, § 189A for the EMAC Supplement in the amount of $##,###.00  for XXX employees.

NOTE: The actual notice will contain your liability amount and number of subject employees.

Employer liability is determined as follows:

(1) Conditions under Which the Employer Becomes Subject to the Employer Medical Assistance

Contribution Supplement.

(a) Beginning with the first calendar quarter of 2018, any employer who employs six or more employees in any quarter is subject to the EMAC Supplement for each such quarter.

(b) An employer’s number of employees in a calendar quarter is calculated by dividing the sum of the employer’s three monthly employment levels for the quarter by three. An employer’s employment level for each month of the quarter is the number of employees who worked or received wages for any part of the pay period that includes the 12th of the month as reportable to DUA, pursuant to G.L. c. 151A, §14P.

(2) Liability for Employer Medical Assistance Contribution Supplement.

An employer subject to the EMAC Supplement for a quarter is liable for payment of the EMAC Supplement applicable to that quarter if one or more of its employees received health insurance coverage either through the MassHealth agency or through ConnectorCare for a continuous period of at least fifty-six days; provided, however, that an employer shall not be liable for the EMAC Supplement in a quarter for any of its employees who in that quarter have health insurance coverage through the MassHealth agency either on the basis of permanent and total disability as defined under Title XVI of the Social Security Act or under applicable state laws or as a secondary payer because such employees are enrolled in employer-sponsored insurance. You may obtain information regarding the identity of the individuals who have received coverage as described above or by logging on to your UI Online account or by calling 617-626-5975.

Request For Hearing

This determination will become final unless you request a hearing within ten days from the date on which you received the determination. You may request a hearing though your UI Online account, or by completing the information below and mailing this form to:

EMAC Supplement Hearings Department
Charles F. Hurley Building
19 Staniford Street
2nd Floor
Boston, MA 02114

A hearing will relate solely to the determination for which the hearing request is made. Any determination you wish to dispute must be the subject of a separate request for a hearing. I hereby request a hearing with regard to the EMAC Supplement Determination for quarter 1 and year 2018.

Employer Name: _________________________________________________
Employer Address: ________________________________________________
Signed by: ______________________________________________________
Title: __________________________________________________________
Organization (Employer or Authorized Agent): __________________________
Date: __________________________________________________________

Any hearing will be limited to the issues cognizable under the EMAC Supplement statute, G.L. c. 149, § 189A raised in this request.

Please circle the reason for the appeal. If the reason is Other, please explain:

  • Does the employer have more than 5 employees?
  • Are any of the individuals included in the determination as “employees” independent contractors?
  • Are the payments made to the employee “wages” for the purposes of UI?
  • Has the individual been on qualifying health care for a continuous period of 56 days?
  • Other: _____________________________________

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