For those employers that are being assessed under the new Employer Medical Assistance Contribution (EMAC) Supplement, the payment statement will now include a line item for EMAC Supplement balance. This Supplement only applies if the non-disabled employee was enrolled in Mass Health (not including the premium assistance program) or subsidized coverage through the Massachusetts ConnectorCare program for more than eight weeks during the quarter. Employers may begin submitting their wage filings for the first quarter in 2018 as of April 1, 2018. The due date of unemployment contributions is April 30, 2018.
The submission and payment process has not changed, but will just include the new line item. The EMAC supplement contribution is 5% of annual wages for each affected employee, up to the annual wage cap of $15,000 which results in a maximum of $750 per employee per year. The contribution will not apply to any employees who earn less than $500 in wages in that quarter.
Role of Third-Party-Administrators:
Third-Party Administrators (TPAs) who are currently assigned the payment role will be able to view the employer’s total liability, including the EMAC Supplement. TPAs will also be able to see which employees triggered the Supplement, but only if they are assigned one of the new TPA roles. Effective immediately, employers will be able to assign one of the following roles:
- EMAC Supplement View Only (view employee level detail, but can’t appeal)
- EMAC Supplement Appeal Submission (view and appeal employee level detail)
To assign your TPA to one of these new roles, you must access your employer account and then go to:
- Employer Home
- Account Maintenance
- Third Party Administration Authorization
- Search for the TPA
- Select the TPA from the list
- Third Party Administrator Details, click modify