Unemployment Health Insurance (UHI) contribution funds health insurance for eligible unemployment insurance claimants. This health insurance is called the Medical Security Program, which is administered by DUA.
Each employer subject to the unemployment insurance contribution is also subject to health insurance contribution reporting requirements. This includes those employers who are in the reimbursable system.
Employers must pay contributions on the first $14,000 of each employees wages paid during the 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 a health insurance contribution.