Massachusetts and the Employer Medical Assistance Contribution Supplement

March 05, 2018

Massachusetts has provided an explanation of the Employer Medical Assistance Contribution Supplement and new TPA roles for EMAC.

What Is the Employer Medical Assistance Contribution Supplement?

Per notification by the Massachusetts Department of Unemployment Assistance, “For those employers that will be responsible for paying the Employer Medical Assistance Contribution supplement, the first quarter due date will align with the due date of unemployment insurance contributions April 30, 2018.”

“However, your payment statement will now include a line item for EMAC Supplement balance if  you are an employer 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.”


New TPA Roles for Employer Medical Assistance Contributions

The agency has created two additional roles for third party administrators (TPA). These roles grant access to employee-level detail. Paylocity is only filing and paying the EMAC on your behalf as it aligns with your unemployment insurance contribution. Paylocity does not need to be assigned the EMAC roles in order to file and pay. The payment role alone allows Paylocity to view your total liability, including the EMAC supplement.

You may have already received a letter from the agency to assign these roles to Paylocity. Please do NOT assign the EMAC supplement roles to Paylocity.


Thank you for choosing Paylocity as your Payroll Tax partner. Should you have any questions please contact your Paylocity Account Manager.

This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.