Employer Medical Assistance Contribution (EMAC)

Massachusetts State Law

Employers Subject to EMAC

Any Massachusetts employer, including a not-for-profit employer, with 6 or more employees working in Massachusetts is subject to the EMAC.

An employee is considered to work in Massachusetts if he/she:

Determining Employee Count

The EMAC definition of employee is the same one used in in the Massachusetts’ unemployment insurance laws.TooltipWhich covers most employees, except for certain designated types

Generally, employers should count any regular employee, regardless of full or part-time status. This may also include temporary/seasonal workers when applicable.

The employee count is determined each quarter by calculating the average number of employees who worked during or received wages for the pay period that includes the twelfth day of each month of the applicable quarter.

Employee Information

The employee information reported via UI Online includes: