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:
The EMAC definition of employee is the same one used in in the Massachusetts’ unemployment insurance laws.Which 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.
The employee information reported via UI Online includes:
Material contained in ComplianceDashboard is a compilation of generally published information by the Department of Labor and other public agencies regulating employee benefit plans and employee benefit issues. It is not legal advice, and should not be construed as legal advice. If legal advice or other professional assistance is or may be required with regard to any issues referenced in this website, the services of a competent legal or tax professional should be immediately sought. The inclusion of links within the ComplianceDashboard website is for informational purposes only. ComplianceDashboard does not warrant the accuracy of information outside this website that is found as a result of following links contained herein, nor does the inclusion of those links herein constitute endorsement of the content of any other website. If you have questions regarding this disclaimer, please contact us at 877-328-7880.