Updates in MA Employer Health Care Contributions for 2018 and 2019?will affect only employers with more than 5 employees.
There are two separate parts on the increase for this: The Employer Medical Assistance?Contribution?(EMAC) and The Employer Medical Assistance?Supplement
- The Employer Medical Assistance Contribution (EMAC) – EMAC is not new.? If an employer has more than 5 employees, then they already have been paying EMAC.? The rate will increase from a potential maximum cost of $51 per employee per year to a potential maximum cost of $77 per employee per year.
- The Employer Medical Assistance Supplement – This temporary supplement is new for 2018 and 2019?and?applies to employers with more than five employees in Massachusetts whose non-disabled employees obtain health insurance either from MassHealth (excluding the premium assistance program) or subsidized coverage through the Massachusetts ConnectorCare program. The contribution is 5% of annual wages for each non-disabled employee, up to the annual wage cap of $15,000, for a maximum of $750 per affected employee per year. The contributions collected will help offset the Commonwealth’s cost of providing health insurance to your employees. This supplemental contribution only applies to those employees on state-subsidized coverage.
Both?the Employer Medical Assistance?Contribution?(EMAC) and The Employer Medical Assistance?Supplement?will be calculated and paid each quarter in connection with filing with the MA DUA to report wages and pay the quarterly unemployment taxes for your practice.