Massachusetts employers covered by the Unemployment Insurance Law are also liable for a health insurance contribution. The funds from this contribution provide health insurance for subsidized health care to low-income residents of the Commonwealth. 

Health insurance contributions receipts are deposited in the Medical Security Trust Fund. They are not credited to employers' UI accounts and are completely independent of the unemployment contribution trust fund.

DUA is responsible for the collection and processing of health insurance contributions which includes employer liability and wage determinations, as well as enforcement and employer auditing.
 

For More Information

Call the Department of Unemployment Assistance at (617) 626-5075.