Employer Medical Assistance Contribution (EMAC)

Massachusetts State Law

EMAC Rates Effective January 1, 2020

Years 1, 2, and 3: New employers that become subject to EMAC will be exempt for the first 3 years.

Year 4: Employers in their 4th year of being subject to EMAC previously will an pay an EMAC rate of 0.12% (0.0012)

Year 5: Employers in their 5th year of being subject to EMAC previously will pay an EMAC rate of 0.24% (0.0024)

Year 6 and more: Employers in their 6th year or more of being subject to EMAC previously will pay an EMAC rate of 0.34% (0.0034)

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: