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The new Employer Medical Assistance Contribution (EMAC) Supplement, which employers will pay to support the MassHealth program, took effect on January 1, 2018.
Employers must now pay a five-percent tax on any wages earned, up to $15,000 annually, for each non-disabled employee who is enrolled in MassHealth (Medicaid) or subsidized insurance offered through the Massachusetts Health Connector. The Supplement applies to employers that have six or more employees in any quarter.
According to final regulations from the state Department of Unemployment Assistance (DUA):
Governor Baker signed legislation in August 2017 to create the EMAC Supplement and decrease Massachusetts unemployment contribution rates for two years.
Because when employees are healthy and happy, their employer benefits too—from better workplace morale, increased productivity, and controlled costs.