Employer Medical Assistance Contribution (EMAC)

The Employer Medical assistance Contribution, or EMAC, is a percentage of each employee’s wages. Massachusetts employers must file and report their quarterly EMAC tax liability to the Department of Unemployment Assistance (DUA).

All Massachusetts employers who are subject to unemployment insurance are also required fulfill Employer Medical Assistance Contribution (EMAC) reporting requirements. EMAC is used to help fund health insurance programs in the Commonwealth of Massachusetts.

EMAC REQUIREMENTS FOR 2019

Employers must pay contributions on the first $15,000 of each employee’s wages paid during the 2019 calendar year. The amount due is calculated by multiplying employee wages by an assigned rate. The calculated result is the amount that must be paid as an employer medical assistance contribution (EMAC).

For more information visit:

https://www.mass.gov/service-details/learn-about-the-employer-medical-assistance-contribution-emac

How Can We Help?

Brabo Payroll can guide you through process of making sure you are compliant with this requirement.