ACTION MAY BE REQUIRED: Added Massachusetts Employer Medical Assistance Contributions (EMAC) Supplement
Effective January 1, 2018, the Massachusetts Department of Unemployment Assistance (a.k.a. QUEST) has added an EMAC supplement due April 30, 2018. The timing is tricky because it’s the same time as First Quarter 2018 UI taxes are due.
The MAUI Notice states that if you are an employer with more than five employees in MA, whose non-disabled employees obtain health insurance either from MassHealth (excluding premium assistance program) or subsidized coverage through the Massachusetts ConnectorCare program, you will be responsible for this supplement.
In early April, ConnectPay will be uploading the wage file, assuming you have granted us access to your QUEST account to ensure there is enough time for those affected employers to appeal.
ConnectPay will provide the list of employees on the EMAC supplement details. If you disagree with that employee list, you can file an appeal within 10 days using one of the two methods below:
- Complete the “Request for Hearing Form” which is attached to the determination
- Request a hearing through UI Online (QUEST) under the “Determinations and Issues” summary.
As always, we’re here to support your needs. If you do not have employees in Massachusetts, please disregard this notice.
Excerpt of notice issued by the Department of Unemployment Assistance:
For employers responsible for paying the Employer Medical Assistance Contribution Supplement, the due date of April 30, 2018 aligns with the due date of unemployment insurance contributions. You may begin submitting wage files on April 1, 2018.
The submission and payment process has not changed. However, statements will now include a line item for EMAC Supplement balance. This is noteworthy only for employers with more than five employees in Massachusetts, whose non-disabled employees obtain health insurance for more than eight weeks either from MassHealth (excluding the premium assistance program) or subsidized coverage through the Massachusetts ConnectorCare program.
As a result, the contribution is 5% of annual wages for each non-disabled employee, up to the annual wage cap of $15,000, for a maximum of $750 per affected employee per year. The contribution does not apply to employees who earn less than $500 in wages per quarter. This supplemental contribution only applies to those employees on state-subsidized coverage. Read the Full Notice Here.