Employer Medical Assistance Contribution (EMAC) contribution funds subsidized health care to low-income residents of the Commonwealth.

Employer Responsibilities

Each employer subject to the unemployment insurance contribution is also subject to Employer Medical Assistance Contribution reporting requirements. This includes those employers who are in the reimbursable system.


Employers must pay contributions on the first $15,000 of each employees wages paid during the 2017 calendar year. The amount of contributions due (or liability) is derived by multiplying these wages by an assigned rate. The result is the amount that must be paid as an employer medical assistance contribution.