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Public Policy

Employer Health Care Assessment Draft Regulations

In fiscal year 2018, Massachusetts will implement a $200 million employer health care assessment levied on virtually every employer in the state as a new source of revenue to help pay for rising costs to MassHealth. This assessment is levied by temporarily increasing the existing employer medical assistance contribution (EMAC) that each employer currently pays, and creating a temporary supplemental Tier 2 EMAC contribution for employers who have employees receiving public health coverage through MassHealth or Connector Care. The Chamber published a detailed policy brief on this new law, which can be read here.  

The Department of Unemployment Assistance (DUA) issued draft regulations on the new law that will go into effect beginning January 1, 2018.  Comments and suggestions on the draft regulations can be submitted electronically to DUA at EMACSupplement@massmail.state.ma.us.  

Find more information on the draft regulations and FAQ's here.