Each employer subject to unemployment insurance is also subject to Employer Medical Assistance Contribution (EMAC) reporting requirements in the state of Massachusetts. EMAC is used to help fund health insurance programs.

(In January 1st 2014, Massachusetts Health Insurance (UHI) was changed to the Employer Medical Assistance Contribution.)

For rates and more information on this contribution, see this site.

What does this mean for me?

The Massachusetts Health Insurance question on EMAC-2014, "Are you employing 6 or more employees in MA?" is not as simple as it sounds. Employers are only liable to pay MA EMAC/UHI if the following conditions are met:

  • The employer has been subject to EMAC for more than three years.
  • The employer has an average monthly total of 6 employees or more that are paid with a pay period that includes the 12th of the month.

Who is a subject employer?

A "subject employer" is a MA employer who is subject to Massachusetts General Law 151A (MGL 151A), which covers SUI and related taxes. All newly subject employers are exempt from EMAC for the first two years. Beginning in the third year, subject employers determined to be liable will be required to pay EMAC quarterly for any quarter in which they pay an average of 6 or more employees.

I'm a subject employer as of this year. What is my rate?

For newly subject MA employers, the rates can be found at this agency site.